South Dakota 2026 Regular Session Status: In Committee 5 R cosponsors

SJR 505 — proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and limiting real property taxes.

Last action — State Affairs Deferred to the 41st legislative day , Passed, YEAS 5, NAYS 4 S.J. 31

  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 28% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 5 sponsors

    5 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (5 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

38 added · 44 removed

Plain-language change summary

The recent amendment to SJR 505 broadens the language regarding property taxes by removing a specific focus on owner-occupied single-family dwellings. Instead, it emphasizes the general assessment and taxation of all real property. This change matters because it allows for a more equitable approach to property taxes by enabling the legislature to classify all types of property for taxation, rather than limiting the discussions and protections to just single-family homes. This could impact how property taxes are calculated and applied across different property owners in South Dakota.

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SJR505A 101st Legislative Session SJR505 South Dakota Legislature Senate Joint Resolution 505 AMENDMENT SJR505A FOR THE INTRODUCED RESOLUTION Introduced by:
26.728.12 101st Legislative Session SJR505 South Dakota Legislature Senate Joint Resolution 505 Introduced by:
Senator Howard A JOINT RESOLUTION proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property owner-occupied single-family dwellings and limiting real property taxes imposed on owner-occupied single- family dwellings.
Senator Howard A JOINT RESOLUTION proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and limiting real property taxes.
Overstrikes indicate deleted language.
For the purpose of taxation, the assessed value of real property may be annually adjusted by a factor not in excess of two percent, as determined by law.
SJR505A 2 SJR505 For the purpose of taxation, the assessed value of real property an owner-occupied single-family dwelling may be annually adjusted by a factor not in excess of two percent, as determined by law.
The annual adjustment of the assessed value of the property, as provided for in this section, is Overstrikes indicate deleted language.
The annual adjustment of the assessed value of the property dwelling, as provided for in this section, is applicable each year beginning with the 2027 assessed property valuation, which is hereby established as the base year for this valuation procedure.
26.728.12 2 SJR505 applicable each year beginning with the 2027 assessed property valuation, which is hereby established as the base year for this valuation procedure.
The value of property an owner-occupied single-family dwelling may be further adjusted if there is a change in use, ownership, or classification of the real property dwelling;
The value of property may be further adjusted if there is a change in use, ownership, or classification of the real property;
or to account for any addition, damage, or destruction to the real property dwelling.
or to account for any addition, damage, or destruction to the real property.
Notwithstanding the provisions of Article XI, §§ 13 and 14, the maximum amount of all ad valorem taxes on any real property an owner-occupied single-family dwelling may not exceed one percent of the assessed value of the real property dwelling.
Notwithstanding the provisions of Article XI, §§ 13 and 14, the maximum amount of all ad valorem taxes on any real property may not exceed one percent of the assessed value of the real property.
The limitation on the amount of all ad valorem taxes on real property owner-occupied single-family dwellings does not apply to ad valorem taxes or special assessments to pay the interest or redemption charges on any indebtedness approved by voters prior to July 1, 2028.
The limitation on the amount of all ad valorem taxes on real property does not apply to ad valorem taxes or special assessments to pay the interest or redemption charges on any indebtedness approved by voters prior to July 1, 2028.
Underscores indicate new language.
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Action History

  1. State Affairs Deferred to the 41st legislative day , Passed, YEAS 5, NAYS 4 S.J. 31

  2. State Affairs Do Pass , Passed, YEAS 3, NAYS 6 S.J. 31

  3. Scheduled for hearing S.J. 1

  4. State Affairs Deferred to another day , Passed, YEAS 8, NAYS 0 S.J. 29

  5. State Affairs Do Pass Amended , Passed, YEAS 4, NAYS 4 S.J. 29

  6. State Affairs Motion to amend , Passed, S.J. 29 Amendment SJR505A

  7. Scheduled for hearing

  8. Referred to Senate State Affairs S.J. 121

  9. First Reading Senate S.J. 112

Sponsors

Sponsorship breakdown

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5 sponsors · 0 co-sponsors · 100 not signed on · 9 voted No

Sponsors (5)

Co-sponsors (0)

None.

Not signed on (100)

100 members have not signed on to this bill.

Show all 100 →

"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

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 SJR 505?
SJR 505 is sponsored by Phil Jensen (Republican), Heather Baxter (Republican), Aaron Aylward (Republican), Bobbi Andera (Republican), and Taffy Howard (Republican).
What is the current status of SJR 505?
This bill is in committee in the Senate. Introduced January 26, 2026. It must pass committee before a floor vote.
Where can I track SJR 505?
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Last checked for changes 2 months ago · updated continuously

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