Committee advances senator’s senior property‑tax freeze to 40‑first day
February 19, 2026 | 2026 Legislature SD, South Dakota
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The Senate Taxation Committee voted to send Senate Bill 144 to the 40 first day after hearing proponent and opponent testimony on a proposal to freeze assessed value for qualifying seniors.
Sponsor Sen. Kurt Voigt (Senate District 33) described SB144 as targeted relief that would freeze the assessed value of an owner‑occupied single‑family dwelling for qualifying seniors — those 65 or older who have owned the home at least 10 consecutive years, been South Dakota residents for 25 years and have no delinquent property taxes. He said the freeze would limit assessed value to either the assessment in the year the resident qualifies or the 2020 assessment, effectively rolling property taxes back to 2020 levels for qualifying owners.
Department of Revenue representative Ally Schaeff Bauer urged a no vote. "The new assessment freeze would apply to any senior who meets these residency requirements regardless of that person's need or financial reality," she said, arguing the bill is broader than existing targeted relief under chapter 10‑6A and raises due‑process and administrative concerns. DOR staff noted that verifying statewide no‑delinquent‑tax status would require contacting each of the state's county treasurers because no central property tax database exists.
Other opponents included the South Dakota Farm Bureau and the South Dakota Retailers Association, which said the bill could decrease housing turnover, create inequities in assessments and impose burdens on county administration.
Voigt rebutted that applications would be individual and manageable at the county treasurer level, and argued the measure protects long‑term residents from sudden neighborhood valuation spikes: "This protects those people," he said.
The committee also discussed how SB144 compares to the existing 10‑6A assessment freeze; DOR staff outlined current thresholds — assessment cap ($514,500) and income limits (single $56,595, multi‑person $66,885) — and noted differences between means‑tested relief and the new age‑and‑tenure‑based approach.
On roll call the committee approved the motion to send SB144 to the 40 first day (5 yays, 1 nay, 1 excused). The action preserves the bill for further consideration prior to crossover.
Sponsor Sen. Kurt Voigt (Senate District 33) described SB144 as targeted relief that would freeze the assessed value of an owner‑occupied single‑family dwelling for qualifying seniors — those 65 or older who have owned the home at least 10 consecutive years, been South Dakota residents for 25 years and have no delinquent property taxes. He said the freeze would limit assessed value to either the assessment in the year the resident qualifies or the 2020 assessment, effectively rolling property taxes back to 2020 levels for qualifying owners.
Department of Revenue representative Ally Schaeff Bauer urged a no vote. "The new assessment freeze would apply to any senior who meets these residency requirements regardless of that person's need or financial reality," she said, arguing the bill is broader than existing targeted relief under chapter 10‑6A and raises due‑process and administrative concerns. DOR staff noted that verifying statewide no‑delinquent‑tax status would require contacting each of the state's county treasurers because no central property tax database exists.
Other opponents included the South Dakota Farm Bureau and the South Dakota Retailers Association, which said the bill could decrease housing turnover, create inequities in assessments and impose burdens on county administration.
Voigt rebutted that applications would be individual and manageable at the county treasurer level, and argued the measure protects long‑term residents from sudden neighborhood valuation spikes: "This protects those people," he said.
The committee also discussed how SB144 compares to the existing 10‑6A assessment freeze; DOR staff outlined current thresholds — assessment cap ($514,500) and income limits (single $56,595, multi‑person $66,885) — and noted differences between means‑tested relief and the new age‑and‑tenure‑based approach.
On roll call the committee approved the motion to send SB144 to the 40 first day (5 yays, 1 nay, 1 excused). The action preserves the bill for further consideration prior to crossover.
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