South Dakota Agricultural Property Taxes (1998)

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South Dakota Amendment F was an amendment to Article VIII of the South Dakota Constitution, concerning the classification of property for purposes of taxation. It was on the 1998 election ballot in South Dakota where it was defeated (Defeatedd) with 153,230 votes opposed.

Text of measure

The Constitution permits the Legislature to classify real property for school taxation purposes, but limits agricultural property to a single class. Amendment F would permit an unlimited number of classes of agricultural property for school taxation purposes. The number of classes and the tax rate for each class would be set by the Legislature. All property would still be assessed at or in equal proportion to its fair market value. Amendment F may conflict with Amendment A. If both constitutional amendments pass and are found to conflict with each other, one or both could be declared void.


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See also