HB 1241 — modify the requirements for public notice of a hearing prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote.

26.847.1226.847.13 101st Legislative Session 1241 South Dakota Legislature House Bill 1241 IntroducedSENATE by:TAXATION ENGROSSED This bill has been extensively amended (hoghoused) and may no longer be consistent with the original intention of the sponsor.

RepresentativeIntroduced Jensenby: (Phil) An Act to increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

BRepresentative EJensen IT(Phil) ENACTEDAn BYAct THEto LEGISLATUREmodify OFthe THErequirements Sfor TATEpublic OFnotice SOUTHof Da AKOTAhearing :prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote.

B E IT ENACTED BY THE LEGISLATURE OF THE S TATE OF S OUTH DAKOTA :

That §a 10-4-40NEW SECTION be AMENDED:added to chapter 10-12:

10-4-40.At least twenty-one days prior to a vote by the board of a school district to impose an excess tax levy pursuant to § 10-12-43 or 10-12-43.1, the board shall publish, in the legal newspaper designated pursuant to § 13-8-10 and on the district’s website, notice of its intent to vote on the imposition of an excess tax levy.

TwoThe hundredcounty twenty-fivedirector thousand dollars of theequalization fullshall andmail trueor valueelectronically oftransmit the totalnotice amountto ofall aproperty dwelling,owners orin portionthe thereof,district classifiedwithin asthe owner-occupiedcounty's pursuantboundaries, to §§ 10-13-39 to 10-13-40.4, inclusive, that is owned and occupiedthe byschool adistrict veteranshall whoreimburse isthe ratedcounty asfor permanentlyprinting and totallymailing disabledcosts fromincurred aby service-connectedthe disability,county ispursuant exemptto fromthis propertysection. taxation.

The veterannotice shallmust applyinclude: for this partial exemption on a form prescribed by the secretary of revenue the Department of Revenue.

Any(1) applicationThe ormaximum supportingamount documentunder forconsideration thisin exemptionexcess isof confidential.the limitations applicable to the school district;

Any(2) AThe veteranamount whoallowed would otherwise qualify for this exemption but fails to complybe withimposed thewithout applicationan deadlineexcess fortax thelevy; owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner- occupied classification and this exemption and abate or refund the difference in taxes pursuant to chapter 10-18.

If(3) theThe directordate, oftime, equalizationand determineslocation thatof the veteranpublic receiveshearing anat exemptionwhich for the veteran'sboard dwellingwill pursuantvote to thisimpose section,an theexcess veterantax retainslevy; that the exemption until the property ownership is transferred, the veteran does not occupy the dwelling, or the property has a change in use.

If(4) theThe legalestimated descriptionincrease ofin property istaxes, changedin orthe amendeddistrict andper theone veteranhundred continuesthousand todollars resideof intaxable thevalue, dwelling,as thea veteranresult retainsof the exemptionexcess providedtax bylevy; this section.

and (5) The intended use of moneys collected from the excess tax levy being considered.

The board of the school district shall, at the public hearing, provide taxpayers with an opportunity to comment on the excess tax levy.

That § 10-4-4110-12-43 be AMENDED:

10-4-41.Overstrikes indicate deleted language.

Two26.847.13 hundred2 twenty-five1241 thousand10-12-43. dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant Overstrikes indicate deleted language.

26.847.12The 2governing 1241body toof §§the 10-13-39school todistrict 10-13-40.4,may inclusive,raise isadditional exemptrevenues for general fund purposes only, from property taxationtax ifthrough ownedthe andimposition occupiedof by:an excess tax levy.

(1) The survivinggoverning spousebody of a veteranschool whodistrict wasmay ratedimpose asthe permanentlyexcess andtax totallylevy disabledwith froman aaffirmative service-connectedtwo-thirds disability;vote of the governing body on or before July fifteenth of the year prior to the year the taxes are payable.

orOn (2)any Theexcess survivingtax spouselevy approved after July 1, 2002, the governing body of athe veteran,taxing whodistrict receivesshall dependencyspecify andin indemnitythe compensationresolution fromthe year or number of years the Unitedexcess Statestax Departmentlevy will be applied and the total maximum dollar amount of Veteranstaxes Affairspayable asover athe resultfull term of the veteran'sexcess service-connectedtax death.levy.

The survivingrequirements spouse shall apply for thisan partialannouncement exemptionmade onpursuant ato formthis prescribedsection byare theas secretaryfollows: of revenue.

Any(1) The decision of the Departmentgoverning body to originally impose or subsequently increase an excess tax levy shall be first published within ten days of Revenue.the decision;

The(2) applicationPublication orshall andbe supportingmade documentat forleast thistwice exemptionin isthe confidential.legal newspaper designated pursuant to § 13-8-10, with no fewer than five days between publication dates, before the opt out takes effect;

Any(3) AThe survivingannouncement spouseshall whobe wouldat otherwiseleast qualifythree fornewspaper thiscolumns exemptionin butwidth failsand tofour complyinches within thelength application deadline for the owner-occupied classification or theat deadlineleast forone-sixth application for this exemption may petition the board of countya commissionerspage to recalculate the taxes based upon the owner- occupied classification and this exemption and abate or refund the difference in taxessize, pursuantwhichever tosize chapteris 10-18.greater;

If(4) theThe directorannouncement ofshall equalizationbe determinesheaded thatwith the survivingfollowing spousestatement receivesin ana exemptiontypeface forno theless dwellingthan pursuanteighteen topoint thistype: section, the surviving spouse retains that the exemption until the property ownership is transferred, the surviving spouse does not occupy the dwelling, the surviving spouse remarries, or the property has a change in use.

If"ATTENTION theTAXPAYERS: legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section.

NOTICE OF PROPERTY TAX INCREASE OF $(fill in amount)." The remainder of the announcement shall consist of a reproduction of the "Resolution for Opt Out," including the amount that property taxes will be increased annually by the proposed opt out and, the number of years that the excess tax levy is to be applied, and the total maximum dollar amount of taxes payable over the full term of the excess tax levy, a statement of the right to refer the decision of the board to a vote of the people as provided in this section.

The secretary of revenue, in rules promulgated pursuant to chapter 1-26, shall prescribe a uniform form to be used by the school district for notification of taxpayers as required by this section.

However, the requirements of subdivisions (3) and (4) shall be waived if:

(A) The opt out is for less than fifteen thousand dollars;

or (B) A copy of the resolution for opt out is mailed to every property taxpayer in the local governmental unit, by first class mail or bulk mail, within twenty days of the decision to opt out;

and (C) A copy of the resolution for opt out is printed in each official newspaper in the local governmental unit's boundaries.

Overstrikes indicate deleted language.

26.847.13 3 1241 For the purposes of subsections (A), (B), and (C), the first publication is not deemed to have occurred until three days after the mailing is sent or the resolution is delivered to the official newspaper.

The opt out decision may be referred to a vote of the people upon a resolution of the governing body of the school district or by a petition signed by at least five percent of the registered voters in the school district and filed with the governing body within twenty days of the first publication of the decision.

The referendum election shall be held on or before October first of the year prior to the time the taxes are payable.

Section 3.

That § 10-12-43.1 be AMENDED:

10-12-43.1.

A school district may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy.