The bill amends South Dakota law to enhance the process for referring ordinances and resolutions to voters, as well as the procedures for imposing excess tax levies by school districts and taxing districts. Key changes include the requirement that petitions to refer ordinances or resolutions must be filed within forty-five days of their adoption and signed by at least five percent of registered voters. This applies to both county and municipal ordinances, with exceptions for those related to public safety or executing previously adopted plans. The bill also clarifies that ordinances must be published once a week for two consecutive weeks and will take effect forty-five days after the second publication unless a referendum is invoked.

Additionally, the bill modifies the process for school districts to impose excess tax levies, allowing such levies with a two-thirds vote of the governing body and requiring specific publication notifications about the tax increase. Registered voters can refer a resolution to impose an excess tax levy by filing a petition within forty-five days of its adoption. The bill introduces new notification requirements, including a uniform form for taxpayer notifications prescribed by the Department of Revenue, and repeals several existing sections governing the referendum process to streamline procedures. Overall, the bill aims to improve transparency and public participation in local governance related to taxation and school operations.

Statutes affected:
Introduced, 02/04/2026: 7-18A-15, 7-18A-29, 9-4-4.5, 9-19-13, 9-20-6, 9-20-8, 10-12-43, 10-13-35.13, 10-13-36, 11-2-47.1, 13-7-32, 13-16-6.4, 13-26-9, 13-64-7, 7-18A-15.1, 7-18A-16, 13-26-10, 13-64-8