South Dakota Attorney General Marty Jackley has issued the final ballot explanation for a proposed Constitutional Amendment that seeks to eliminate property taxes in the state and replace them with a retail transaction tax. The measure, submitted by the group Abolish Property Taxes SD, could appear on the 2026 general election ballot if supporters gather at least 35,017 valid petition signatures.
As required by state law, Attorney General Jackley provided a neutral and impartial summary of the proposal. He does not endorse or oppose the measure.
The amendment, would repeal the property tax provisions currently embedded in South Dakota’s Constitution. In their place, it would implement a new tax system based on retail transactions: purchases of $15 or more would incur a flat $1.50 tax, while transactions under $15 would be taxed at 10%.
The final explanation was completed after a 10-day public comment period, during which 229 comments were submitted and reviewed.






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