South Dakota Limit Property Tax Amendment (1990)

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South Dakota Amendment E (1990) was a measure relating to a limit on the growth of taxes on real property.

Defeatedd It failed with 126,940 votes in favor.

Text of measure

At present, the State Legislature has imposed limitations by statute on the rate of property taxation by governmental units but there are no constitutional limits on those rates. This Amendment would impose, in the Constitution, a limit of a two percent increase per year on real property tax revenue payable to a governmental unit.

The Amendment provides for several exceptions to the two percent revenue increase limitation. The Amendment provides that a governmental unit could increase its revenues through increased taxation on improvements to real property, through taxation of any new property incorporated into a governmental unit by annexation or minor boundary changes, and through adjustments of taxation of property whose use has been changed or reclassified. Moreover, the Amendment would not affect tax levies for repayment of indebtedness incurred after December 31, 1989, for certain school district purposes or tax levies to pay judgments of the courts. Any taxing district formed, or any school district reorganized after 1990 would be exempt from the two percent limitation for two years.

Any governmental unit could opt out of the two percent increase limit for a one year period by an affirmative vote of two-thirds of its governing body. The governing body'’s decision to opt out of the limit could be referred to a special election by a petition of five percent of the registered voters of the district.[1]


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