SB178

Lower a maximum limit on the tax increment base value.

Introduced·1/29/26
Introduced Text

Lowers the maximum limit on the tax increment base value in South Dakota.

South Dakota SB178 modifies the criteria for establishing a tax increment financing district. It lowers the maximum limit on the tax increment base value to two and one-half percent of the total assessed value of all taxable property in the political subdivision. The bill also outlines requirements for district boundaries, creation dates, and naming conventions for these districts.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Feb 12

Senate

Withdrawn at the Request of the Prime Sponsor S.J. 260

Jan 29

Senate

First read in Senate and referred to Senate Taxation S.J. 142