This bill removes a tax exemption that certain health care facilities previously had under South Dakota law by repealing the specific exemption provision and updating related statutes. Health care organizations and charitable institutions will now be treated the same as other property owners when determining tax liability on their buildings and land. The changes make the tax code more uniform by eliminating special treatment for these facilities.
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Taxation Deferred to the 41st legislative day Passed, YEAS 6, NAYS 0. S.J. 13
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 142
Prime sponsor · Sen
R
Dist. SD-025
Deferred to the 41st legislative day
Deferred to the 41st legislative day