Beyond the sales tax swap and owner-occupied exemptions, several states use alternative “guardrail” systems to provide property tax relief. These models, some of which are already being debated in South Dakota for 2026, focus on capping the growth of taxes rather than just changing who pays them. Acting on the verification that today is January…
In the post-mortem of any failed road district election, the board often points to low voter turnout as proof that the community is “satisfied” or “apathetic.” But in 2026, we must call this what it actually is: State-sponsored disenfranchisement. When residents are told by their board, their Auditor, and their State’s Attorney that their voices…
We need auditors in South Dakota! We need our sheriff’s department to be challenged on their stance that public records are not really public records. For that matter, how many other offices have refused to provide public records and we’ve found NO support from the Office of Hearing Examiners. And the only way to go…
The South Dakota public has recently become aware that many special districts have been unlawfully imposing a “special maintenance fee” with the blessing of their respective county (ies) and the blind eye of their county state’s attorney. It’s been suggested that rather than requiring all these special districts and the county to start following the…
Property taxes have become a four-letter word in South Dakota. Across the state, residents are staring down assessment notices that seem to climb every year, leading to a palpable frustration that is now the central issue of the 2026 election cycle. The question is no longer if we need property tax relief, but how we…
To understand why your local road district feels like a “shadow government,” you have to look back to 1977. That was the year the South Dakota Legislature passed SDCL 31-12A, the primary chapter governing the formation and operation of road districts. At the time, the law was written with a “neighborly” intent. It was designed…
is fighting tooth and nail to keep body and dashcam video from being considered pubic record. Of course it is public record, as so many other states have decided, but not South Dakota. Here we have legislators who will tell you they are strong advocates of government transparency. And then they will just stop discussing…
In South Dakota, when a developer wants to build a new apartment complex or a luxury hotel, a specific and controversial government tool often appears: the Tax Increment Financing (TIF) district. TIFs are currently used across our state to subsidize private development with public money. They represent the ultimate “Closed Loop”—a process designed to enrich…
As the 2026 South Dakota Legislative Session kicks off, the air in Pierre is thick with talk of “transparency” and “taxpayer protection.” We’ve seen the reports from the 2025 Property Tax Task Force, and we’ve heard the promises of new oversight. But for those of us living in the “Closed Loop” of small special districts,…
In South Dakota, while both special assessments and maintenance fees fund local improvements, they are distinct legal mechanisms with separate procedural requirements within the municipal code (SDCL 9-43). Special Assessments A special assessment is used by a city to finance the construction of new, permanent local improvements (e.g., a new street, curb, or sewer line)….