This bill amends South Dakota's property tax law to enhance taxpayer access to property tax information. Specifically, it modifies section 10-21-1.2 to include definitions for "courthouse," "QR code," and "treasurer." Additionally, a new section is introduced that mandates property tax bills to include a QR code and an internet address linking to a website maintained by the Department of Revenue. This website will provide supplementary information on property taxation and available property tax relief programs.

The bill requires that each property tax bill sent to taxpayers must notify them that they can access further tax information through the provided QR code and internet address. This initiative aims to improve transparency and accessibility of property tax information for taxpayers in South Dakota.

Statutes affected:
Introduced, 02/03/2026: 10-21-1.2
House Taxation Engrossed, 02/10/2026: 10-21-1.2
Enrolled, 03/09/2026: 10-21-1.2