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)….
In South Dakota, we are told we live in a state of “personal responsibility” and “limited government.” But when a citizen tries to hold the most powerful arm of that government—Law Enforcement—accountable, they quickly discover that the doors are locked and the windows are barred. Recently, I reached out to our elected leadership regarding a…
By Anonymous- for reasons you will soon see. As the 2026 Legislative Session begins in Pierre, the air is thick with talk of property tax relief. Politicians are lining up to promise homeowners a break from the relentless climb of valuations and levies. But there is a darker side to the South Dakota tax story…
As we enter the 2026 election cycle, South Dakota stands at a definitive crossroads. For the last several years, our state’s economic strategy has been dominated by a “recruitment first” mentality—the idea that the health of our economy is measured by how many out-of-state license plates we can attract and how many high-profile corporate logos…
When the South Dakota Legislature passed SDCL 31-12A in 1977, they had a specific vision: neighbors coming together at a kitchen table or a local garage to solve local problems. The intent was a “boots on the ground” democracy where the people who drive the roads every day are the ones who manage the budget….