Sandra Comer Property Tax Stability Plan
Re-shared from another place-
Hello all, With the support and some input from my husband, I’ve been working on a property tax plan for a few months now. I finally developed a property tax plan that I believe is a strong solution to what families are facing right now.
Do I believe in it? Absolutely.
Do I think it’s perfect? No. And I’m not going to pretend it is.
I believe good policy should be tested, discussed, and refined, therefore, I’m absolutely open to feedback and willing to make adjustments where needed. My focus is simple: Make sure the plan actually works for the community I serve not in theory, but in real life. If it needs tweaking, WE will tweak it.
I’m listening, I’m learning, and I’m committed to getting this right…not just sounding right. This isn’t about pushing a plan. It’s about protecting people. This is why I host the Comer Kitchen-Table Conversations.
Your input and voice are very valuable to me. I’m a pragmatist. I believe in real solutions that actually work not just talking about problems.
GOAL: To PROTECT South Dakotans from being taxed out of their homes while ensuring stable funding for schools, public safety, and local services—without shifting the burden onto renters, seniors, or working families.
📣 Every South Dakotan should be confident that the hard-earned money they pay in taxes is being utilized in the most responsible manner possible. That means we must identify and eliminate inefficient processes and unnecessary costs to improve productivity and value.
📣Reducing fraud, waste, and abuse throughout government is not optional it’s essential. It is one of the most effective ways to streamline the budget process and further reduce the tax burden on all South Dakotans.
Here’s my plan:
✅ Mortgage-Year Property Tax Cap When a South Dakotan purchases an owner-occupied home: Property taxes are capped at the amount owed in the year the mortgage is signed If taxes go down → the homeowner benefits immediately If taxes go up → the homeowner’s bill remains capped Why it matters: Creates predictable housing costs Protects families from sudden tax spikes Keeps seniors and fixed-income residents in their homes
✅ Paid-Off Homeowner Relief Once a home is fully paid off: Property taxes are permanently reduced and stabilized Reduction is based on home value (protecting lower-value homes the most)
⚠️ These numbers can change—this is an example: Home Value Proposed Reduction Under $250,000- 40% reduction $250,000–$400,000- 30% reduction $400,000–$600,000- 20% reduction Over $600,000- 10% reduction
Why it matters: Rewards long-term ownership Prioritizes working families and lower-income homeowners Helps seniors remain independent
✅ Renter Protection This plan explicitly protects renters: Landlords cannot claim property tax increases as justification for rent hikes if their taxes are capped Property tax savings must be disclosed annually to tenants
✅ Incentives for landlords who: Keep rents stable Offer long-term leases Why it matters: Prevents shifting tax burden onto renters Promotes stability in the rental market
✅ Low-Income Protection No South Dakotan should be hurt by relief policies. This plan guarantees: No tax increases on essentials, including: Groceries Utilities Medicine Diapers and household basics Expansion of targeted relief programs for: Low-income households First-time homebuyers
Why it matters: Ensures relief doesn’t come at the expense of those already struggling
✅ Senior & Disabled Protections South Dakota already offers relief programs—this plan strengthens them: Preserve and expand assessment freezes for: Seniors (65+) Disabled residents Allow seniors to combine existing programs with this tax cap Provide automatic enrollment options for eligible residents Why it matters: Protects those on fixed incomes Prevents displacement due to rising taxes ✅ Revenue Replacement (Luxury-Focused, Not Necessity-Focused) South Dakotans paid over $1.86 billion in property taxes in 2025, funding local services. To prevent cuts, this plan replaces lost revenue through: Targeted, Limited Adjustments (Not Broad Tax Hikes) Small, controlled increase (example: up to 1%) on: Luxury goods and services High-end vehicles, boats, and recreational assets Tourism and non-essential spending ‼️ NO increases on everyday essentials Current state sales tax: 4.2% (returning to 4.5% in 2027) Local sales taxes: up to 2% Optional county relief tax: up to 0.5% Why it matters: Shifts burden toward discretionary spending, not survival spending Protects working families and renters
✅ Guardrails (Critical to Make This Work) Annual review to ensure: Schools and counties remain fully funded Cap on how much revenue can be replaced through excise taxes Trigger adjustments if funding gaps exceed safe thresholds Anti-Abuse Protections Applies only to: Primary residences (owner-occupied homes) Prevents use by: Corporations Large-scale rental investors Requires residency verification
☑️ Local Control Protections Counties retain flexibility for: Emergency needs Infrastructure funding State backfill formulas ensure no local government is left short Transparency Annual public reporting on: Tax savings Revenue replacement sources Impact on renters and homeowners
☑️ How This Fits South Dakota Right Now South Dakota is already moving toward property tax relief through: Sales tax adjustments tied to property tax reductions Optional county-level relief tools
☑️ This plan goes further by setting a clear principle: 👉 Government should not tax people out of their homes. My Final Assessment Stabilizes housing costs Protects seniors, low-income families, and renters Rewards long-term homeownership Keeps funding for essential services intact South Dakotans should not be punished for owning a home, paying it off, or staying rooted in their community.
✅ This plan protects homeowners, renters, and working families—without sacrificing the services our communities depend on. While others talk, I’ve built a plan because our community deserves relief, not empty promises.