- See also: School bond and tax elections in South Dakota
Under South Dakota law, school districts are required to hold elections for bonding issued through capital outlays. However, South Dakota does not require elections for school districts seeking to exceed the levy cap. South Dakota requires a three-fifths (60%) super-majority vote in order to approve a bond measure. Also, school districts that have voter approved capital outlay certificates are required to follow a five year plan. South Dakota strictly mandates a five year plan that discloses how school districts will spend capital outlay funds if the measure is approved by the voters.