South Dakota Association of County Commissioners
Publications & Resources
Handbooks, guides, surveys and legislative resources prepared by SDACC to support South Dakota county commissioners and county officials.
Featured Legislation
Senate Bill 96
Guidance and data to help counties evaluate the optional local gross receipts tax.
About SB 96
SB 96 authorizes South Dakota counties to adopt an optional local gross receipts tax, with the resulting revenue used to reduce property taxes for owner-occupied homes.
20–14Senate Vote
48–19House Vote
Mar 30Signed 2026
2026 Guide for County Officials
A practical guide to implementing the new tax authority.
Open PDF →Property Tax Heat Map
Average owner-occupied property tax by county.
Open PDF →County Sales Tax Estimates
Estimated revenue figures for each county.
Open PDF →SB 96 Presentation
Slides from the SDACC webinar on SB 96.
Open PDF →Library
SDACC Publications
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