This bill amends existing laws regarding the awarding of disbursements and attorney fees in property classification and assessment appeals in South Dakota. It stipulates that if an aggrieved owner or taxpayer does not prevail in their appeal, the circuit court must award disbursements, including reasonable attorney fees, to the county. Conversely, if the owner or taxpayer prevails in reclassifying the property or achieves a reduction of at least twenty percent in the assessment, the court must award them disbursements and attorney fees. If the reduction is less than twenty percent, the court may award disbursements and fees at its discretion.

Additionally, the bill introduces a new provision stating that disbursements cannot be awarded to an aggrieved owner or taxpayer if the incorrect classification or assessment was due to their actions that hindered the director of equalization's ability to assess the property properly. This aims to ensure accountability among property owners and taxpayers in the assessment process.

Statutes affected:
Introduced, 02/01/2026: 10-11-45.1, 10-11-78
Senate Judiciary Engrossed, 02/12/2026: 10-11-45.1, 10-11-78
Senate Engrossed, 02/23/2026: 10-11-45.1, 10-11-78