This bill modifies the requirements for public notice and voting procedures related to excess tax levies imposed by school districts and other taxing districts in South Dakota. It mandates that at least twenty-one days prior to a vote, the school district board must publish a notice in the designated legal newspaper and on the district's website, detailing the intent to impose an excess tax levy. The notice must include specific information such as the maximum amount under consideration, the estimated increase in property taxes, and the intended use of the funds. Additionally, the county director of equalization is required to notify all property owners within the district, with the school district responsible for reimbursing the county for any associated costs.

The bill also amends existing laws regarding the imposition of excess tax levies, including the requirement for a two-thirds vote by the governing body and the specification of the total maximum dollar amount of taxes payable over the term of the levy. It introduces a new provision allowing registered voters to refer a resolution for an excess tax levy to a vote by filing a petition, and it outlines the necessary details to be included on the ballot. Furthermore, it establishes similar notice requirements for excess tax levies imposed by other taxing districts, ensuring transparency and public participation in the decision-making process.

Statutes affected:
Introduced, 01/29/2026: 10-4-40, 10-4-41
Senate Taxation Engrossed, 03/05/2026: 10-12-43, 10-12-43.1