The bill proposes modifications to the requirements for public notice prior to a vote on imposing an excess tax levy by school districts and taxing districts in South Dakota. It mandates that at least twenty-one days before the vote, the respective boards must publish a notice in the designated legal newspaper and on the district's website. Additionally, they are required to mail or electronically transmit the notice to all property owners within the district. The notice must include specific information such as the maximum amount under consideration, the amount that can be imposed without an excess tax levy, the date, time, and location of the public hearing, the estimated increase in property taxes per one hundred thousand dollars of taxable value, and the intended use of the funds collected from the excess tax levy.

Furthermore, the bill stipulates that during the public hearing, both the school district board and the governing body of the taxing district must provide taxpayers with an opportunity to comment on the proposed excess tax levy. This aims to enhance transparency and public engagement in the decision-making process regarding tax levies.