SB109

Modify requirements to create a tax increment financing district.

Introduced·1/23/26
Introduced Text

SB109 modifies requirements for creating a tax increment financing district in South Dakota.

SB109 amends the criteria for establishing a tax increment financing district in South Dakota. It requires a resolution from the governing body to include findings that the project's social and economic benefits exceed costs, and that the district will stimulate economic welfare. The bill also mandates a special election if project costs exceed $15 million. It redefines "project costs" to include capital, professional service, imputed administrative, relocation, and organizational costs.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
13
RRRRRRRRRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Tabled

4 Yea

RRRR

0 Nay

3 Absent

RRR

Calendar

Feb 20

12:00 AM

Senate Taxation Hearing

History

Feb 20

Senate

Scheduled for hearing

Feb 20

Senate

Taxation Tabled, Passed, YEAS 4, NAYS 0. S.J. 17

Jan 27

Senate

Referred to Senate Taxation S.J. 121