HB 1060 — remove the five percent calculation requirement from the county budgetary process.

26.181.926.181.10 101st Legislative Session 1060 South Dakota Legislature House Bill 1060 IntroducedENROLLED by:A N ACT ENTITLED An Act to remove the five percent calculation requirement from the county budgetary process.

RepresentativeB MooreE AnIT ActENACTED toBY removeTHE theLEGISLATURE fiveOF percentTHE calculationSTATE requirementOF fromSOUTH theD countyAKOTA budgetary: process.

B E IT ENACTED BY THE LEGISLATURE OF THE S TATE OF SOUTH D AKOTA :

The board shall, after determining the amount of each fund pursuant to § 7-21-18, Before October first in each fiscal year and after the annual budget for the following fiscal year has been approved and adopted, the board of county commissioners shall, for each particular fund out of which appropriations are payable, levy a tax for each such fund that is sufficient to raise the required amount therefor difference between all appropriations contained in the budget for the next fiscal year, payable out of each particular fund, and all revenue likely to be received by each particular fund during the next fiscal year from all sources, including the unobligated fund balance of each particular fund, but not including real property taxes or any amount authorized by law to be held in reserve.

Nothing contained herein shall be construed to authorize in this section authorizes any tax levy in excess of that exceeds any limitation upon tax levies which are now or which may hereafter be imposed by any of the laws law of this state.

On Within ten days after the first Tuesday in September of each year, or within ten days thereafter, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county.

The taxes shall be are based upon on an itemized estimate of the county expenses for the ensuing year.year and may not exceed the limitation set forth in § 10- 13-35.

NoSection greater3. levy of county tax may be made upon the taxable property of any county than will be equal to the amount of such expenses, with an excess of five percent of the same and may not exceed the limitation set forth in § 10-13-35.

Overstrikes indicate deleted language.

26.181.9 2 1060 Section 3.

Before26.181.10 October2 first1060 inAn eachAct fiscalto yearremove and after the annualfive budgetpercent forcalculation therequirement followingfrom fiscal year has been approved and adopted, the boardcounty shallbudgetary computeprocess. and determine:

(1)Received Theat totalthis amountExecutive ofOffice allI appropriationscertify containedthat in the budgetattached forAct theoriginated nextin fiscalthis year,_____ andday payable out of each_____________, particularthe: fund;

(2)at The____________M. total amount of revenue, except taxes on real property, likely to be received by each particular fund during the next fiscal year from all sources which includes the unobligated fund balance of each particular fund and excludes amounts authorized by law to be held in reserve;

(3)House Theas differenceBill betweenNo. the total amount determined in subdivision (2) above, and the total amount determined in subdivision (1) above, and to the amount of such difference for each particular fund shall be added an amount equal to five percent of the total amount of all appropriations payable out of such fund during the next fiscal year and the total of such two amounts shall be the amount necessary to be raised for such fund during the next fiscal year by taxes on real property.

Overstrikes1060 indicateBy deletedChief language.Clerk of the House for the Governor The attached Act is hereby approved this ________ day of Speaker of the House ______________, A.D., 2026 Attest:

Governor Chief Clerk of the House STATE OF SOUTH DAKOTA, ss.

Office of the Secretary of State President of the Senate Filed ____________, 2026 Attest:

at _________ o'clock __M.

Secretary of the Senate Secretary of State House Bill No.

1060 By File No.

____ Asst.

Secretary of State Chapter No.

______ HB1060 ENROLLED