The bill aims to amend the county budgetary process in South Dakota by removing the five percent calculation requirement. Specifically, it amends Section 7-21-19 to allow county commissioners to levy taxes based on the difference between appropriations and expected revenue without the previous five percent limitation. Additionally, Section 10-12-8 is amended to clarify that taxes for the current fiscal year are based on an itemized estimate of county expenses, while still adhering to existing tax levy limitations.

Furthermore, the bill repeals Section 7-21-18, which likely contained the now-removed five percent calculation requirement. Overall, the changes are intended to streamline the budgeting process for counties by eliminating unnecessary calculations and providing greater flexibility in tax levies.

Statutes affected:
Introduced, 01/13/2026: 7-21-19, 10-12-8, 7-21-18
Enrolled, 02/10/2026: 7-21-19, 10-12-8, 7-21-18