South Dakota · 2026 Regular Session · Bill

SB 99: create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

In committee Last action January 28, 2026: Taxation Deferred to the 41st legislative day , Passed, YEAS 6, NAYS 1 S.J. 5

Plain-language summary

SB 99 is a bill introduced in the South Dakota Senate on January 20, 2026. According to its official title, it concerns: create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes. Primary sponsor: Jim Mehlhaff (Republican), Aaron Aylward (Republican), Randy Deibert (Republican), Helene Duhamel (Republican), Tim Goodwin (Republican), Carl Perry (Republican). Most recent recorded action (January 28, 2026): Taxation Deferred to the 41st legislative day , Passed, YEAS 6, NAYS 1 S.J. 5.

Sponsors

Primary sponsors: Jim Mehlhaff (Republican); Aaron Aylward (Republican); Randy Deibert (Republican); Helene Duhamel (Republican); and 2 more.