---
type: "Bill"
title: "revise the discretionary formula for reduced taxation of new structures and residential property."
description: "revise the discretionary formula for reduced taxation of new structures and residential property."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2022"
identifier: "SB 162"
citation: "South Dakota SB 162 (2022)"
classification: ["bill"]
subjects: ["Counties", "Municipal Government", "Property Tax", "State Aid to Education", "Tax Exemptions", "Taxation"]
status: "enacted"
primary_sponsors: ["Bartels", "Chaffee", "Chase", "Crabtree", "Diedrich", "Otten (Herman)", "Zikmund"]
version_count: 3
action_count: 18
vote_count: 4
first_action: "2022-01-27"
last_action: "2022-03-28"
source: "openstates"
source_identifier: "ocd-bill/09e68036-933a-48a6-a87a-898a939a590f"
source_url: "https://sdlegislature.gov/Session/Bill/22963"
source_hash: "e387e5deb9d947c2afd9a8bdc491edc1875874f8a1c71072a9448a0daa6062c5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 162 (2022) — revise the discretionary formula for reduced taxation of new structures and residential property.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **162A** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/231729.pdf)
2. **162C** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/232816.pdf)
3. **162D** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/235045.pdf)

## Votes

- Do Pass Amended — **11–0** (pass) · lower
- Do Pass Amended — **35–0** (pass) · upper
- Do Pass Amended — **8–0** (pass) · upper
- Concurred in amendments — **28–0** (pass) · upper

## Sponsors

- Bartels — primary (person)
- Chaffee — primary (person)
- Chase — primary (person)
- Crabtree — primary (person)
- Diedrich — primary (person)
- Otten (Herman) — primary (person)
- Zikmund — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-27** First read in Senate and referred to S.J. 127 `introduction, reading-1, referral-committee`
- **2022-02-03** Scheduled for hearing
- **2022-02-03** Commerce and Energy Motion to amend , Passed, Amendment 162A `amendment-introduction, amendment-passage`
- **2022-02-03** Commerce and Energy Do Pass Amended , Passed, YEAS 8, NAYS 0
- **2022-02-07** Senate Deferred to another day , Passed, S.J. 192
- **2022-02-08** Senate Motion to amend , Passed, S.J. 211 Amendment 162C `amendment-introduction, amendment-passage`
- **2022-02-08** Senate Do Pass Amended , Passed, YEAS 35, NAYS 0 S.J. 212
- **2022-02-09** First read in House and referred to H.J. 246 `introduction, reading-1, referral-committee`
- **2022-03-01** Scheduled for hearing
- **2022-03-01** Taxation Motion to amend , Passed, H.J. 1 Amendment 162D `amendment-introduction, amendment-passage`
- **2022-03-01** Taxation Do Pass Amended , Passed, YEAS 11, NAYS 0 H.J. 1
- **2022-03-01** Certified uncontested, placed on consent , Passed, H.J. 1
- **2022-03-03** House of Representatives Do Pass , Passed, YEAS 68, NAYS 2 H.J. 577 `passage`
- **2022-03-08** Senate Concurred in amendments , Passed, YEAS 28, NAYS 0 S.J. 485
- **2022-03-09** Signed by the President S.J. 509 `passage`
- **2022-03-10** Signed by the Speaker H.J. 684 `passage`
- **2022-03-10** Delivered to the Governor on 2022-03-10 S.J. 539 `executive-receipt`
- **2022-03-28** Signed by the Governor on 2022-03-28 S.J. 543 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/09e68036-933a-48a6-a87a-898a939a590f`. Confidence: reported (aggregated from official South Dakota legislature records).