South Dakota property tax law currently allows owner-occupied homes to include one attached or unattached garage, but this bill expands that to include multiple garages and other structures (like sheds or outbuildings) related to residential use on the same property. The change clarifies that all such garages and ancillary structures on the parcels where the owner's principal residence sits can receive the owner-occupied classification for tax purposes, rather than being taxed at a higher rate as non-residential structures.
AI-generated summary
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 11, NAYS 0.
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 262
First Reading House H.J. 247
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 200
Taxation Do Pass Passed, YEAS 6, NAYS 0. S.J. 7
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 142
Prime sponsor · Sen
R
Dist. SD-030
Timothy Goodwin
Prime sponsor · Rep
R
Dist. HD-030
cosponsor · Sen
R
Dist. SD-008
Do Pass
Do Pass
Do Pass
Do Pass