revise property tax levies for school districts and to revise the state aid to general and special education formulas.
Signed by the Governor on 2026-03-19
Summary
HB 1051 changes the maximum property tax rates that school districts can levy on general, agricultural and owner‑occupied land and revises the way state aid is calculated for both general and special education. The changes affect every public school district in South Dakota by defining new enrollment‑based formulas, teacher‑salary targets, and special‑education funding levels. The goal is to make school financing more predictable and tied to actual costs.
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