South Dakota 2026 Regular Session Status: In Committee 8 R cosponsors

SB 118 — deposit certain tax revenues into a homeowner tax reduction fund.

Last action — Senate Do Pass Amended , Passed, YEAS 16, NAYS 17 S.J. 375

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced January 26, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 30% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 8 sponsors

    8 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (8 R).

  • Mixed recorded votes

    2 passed, 2 failed in recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

25 added · 28 removed

Plain-language change summary

The proposed amendments to SB 118 remove the creation of a dedicated homeowner tax reduction fund, which was intended to provide property tax rebates for homeowners. Instead, the bill now emphasizes that any tax revenue will go directly to the general fund, unless specified otherwise. This change is significant because it alters how property tax revenue is distributed, potentially affecting homeowners who rely on rebates. Essentially, it simplifies the process by eliminating the separate fund, but could mean less targeted financial assistance for property owners.

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26.197.41 101st Legislative Session 118 South Dakota Legislature Senate Bill 118 Introduced by:
26.197.42 101st Legislative Session 118 South Dakota Legislature Senate Bill 118 SENATE TAXATION ENGROSSED Introduced by:
There is created in the state treasury the homeowner tax reduction fund.
On or before January thirty-first of each year, the treasurer shall deposit in the homeowner tax reduction fund, as created in Senate Bill 125, and enacted by the One Hundred First Legislature, the greater of one hundred million dollars, or the applicable percent of taxes collected in the previous year pursuant to:
On or before January thirty-first of each year, the treasurer shall deposit in the fund, the greater of one hundred million dollars, or the applicable percent of taxes collected in the previous year pursuant to:
(4) Chapter 10-58;
and (4) Chapter 10-58.
and (5) § 32-5B-20.
If Senate Bill 125 does not become effective, the state treasurer may not transfer moneys under this section.
The Department of Revenue shall administer the fund.
For purposes of this section, "applicable percent" means three-tenths percent divided by the tax rate provided for the taxes referenced in subdivisions (1) to (4), inclusive, of this section, as applicable.
The purpose of the fund is to provide a property tax rebate for owner-occupied single-family dwellings.
Interest on moneys credited to the fund must remain in the fund.
Expenditures from the fund must be budgeted through the general appropriation bill.
Moneys in the fund may not be transferred to the general fund.
For purposes of this section, "applicable percent" means three-tenths percent divided by the tax rate provided for the taxes referenced in subdivisions (1) to (5), inclusive, of this section, as applicable.
Overstrikes indicate deleted language.
Section 3.
26.197.41 2 118 Section 3.
Section 4.
Overstrikes indicate deleted language.
26.197.42 2 118 Section 4.
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Action History

  1. Senate Do Pass Amended , Passed, YEAS 16, NAYS 17 S.J. 375

  2. Placed on calendar pursuant to JR 6F-6 , Passed, YEAS 20, NAYS 14 S.J. 271

  3. Taxation Report out of committee without recommendation as amended , Passed,

  4. Recalled from committee (Rule 7-7) , Passed, S.J. 245

  5. Taxation Deferred to the 41st legislative day , Passed, YEAS 4, NAYS 3 S.J. 11

  6. Taxation Do Pass Amended , Passed, YEAS 3, NAYS 4 S.J. 11

  7. Taxation Motion to amend , Passed, S.J. 10 Amendment 118B

  8. Scheduled for hearing

  9. First read in Senate and referred to Senate Taxation S.J. 112

Sponsors

Sponsorship breakdown

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8 sponsors · 0 co-sponsors · 97 not signed on · 17 voted No

Sponsors (8)

Co-sponsors (0)

None.

Not signed on (97)

97 members have not signed on to this bill.

Show all 97 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Do Pass Amended

Failed 16 Yea · 17 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 141502
Democratic 2100
Unaffiliated 0100
Total 161702
% of votes cast 46%49%0%6%
How each member voted (35)
Member Party Vote
Otten — Nay
Jamie Smith Democratic Yea
Liz Larson Democratic Yea
Red Dawn Foster Democratic Nay
Amber Hulse Republican Yea
Arch Beal Republican Not Voting
Brandon Wipf Republican Yea
Carl Perry Republican Nay
Casey Crabtree Republican Yea
Chris Karr Republican Nay
Curt Voight Republican Nay
Glen Vilhauer Republican Yea
Greg Blanc Republican Nay
Helene Duhamel Republican Yea
Jim Mehlhaff Republican Nay
John Carley Republican Not Voting
Joy Hohn Republican Nay
Kevin Jensen Republican Nay
Kyle Schoenfish Republican Yea
Larry Zikmund Republican Yea
Lauren Nelson Republican Nay
Mark Lapka Republican Nay
Michael Rohl Republican Yea
Mykala Voita Republican Nay
Paul Miskimins Republican Nay
Randy Deibert Republican Yea
Sam Marty Republican Nay
Stephanie Sauder Republican Yea
Steve Kolbeck Republican Yea
Sue Peterson Republican Nay
Sydney Davis Republican Yea
Taffy Howard Republican Yea
Tamara Grove Republican Nay
Tim Reed Republican Yea
Tom Pischke Republican Nay

Official roll call →

Placed on calendar pursuant to JR 6F-6

Passed 20 Yea · 14 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 171301
Democratic 3000
Unaffiliated 0100
Total 201401
% of votes cast 57%40%0%3%
How each member voted (35)
Member Party Vote
Otten — Nay
Jamie Smith Democratic Yea
Liz Larson Democratic Yea
Red Dawn Foster Democratic Yea
Amber Hulse Republican Yea
Arch Beal Republican Not Voting
Brandon Wipf Republican Yea
Carl Perry Republican Nay
Casey Crabtree Republican Yea
Chris Karr Republican Nay
Curt Voight Republican Nay
Glen Vilhauer Republican Yea
Greg Blanc Republican Yea
Helene Duhamel Republican Yea
Jim Mehlhaff Republican Yea
John Carley Republican Yea
Joy Hohn Republican Nay
Kevin Jensen Republican Nay
Kyle Schoenfish Republican Yea
Larry Zikmund Republican Yea
Lauren Nelson Republican Nay
Mark Lapka Republican Nay
Michael Rohl Republican Yea
Mykala Voita Republican Nay
Paul Miskimins Republican Yea
Randy Deibert Republican Yea
Sam Marty Republican Nay
Stephanie Sauder Republican Yea
Steve Kolbeck Republican Yea
Sue Peterson Republican Nay
Sydney Davis Republican Yea
Taffy Howard Republican Nay
Tamara Grove Republican Nay
Tim Reed Republican Yea
Tom Pischke Republican Nay

Official roll call →

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 118?
SB 118 is sponsored by Larry Zikmund (Republican), Glen Vilhauer (Republican), Tim Reed (Republican), Amber Hulse (Republican), Tim Goodwin (Republican), Randy Deibert (Republican), Sydney Davis (Republican), and Casey Crabtree (Republican).
What is the current status of SB 118?
This bill is in committee in the Senate. Introduced January 26, 2026. It must pass committee before a floor vote.
Where can I track SB 118?
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Last checked for changes 2 months ago · updated continuously

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