**South Dakota Attorney General Releases Final Ballot Explanation for Proposed Property Tax Repeal Amendment**
PIERRE, S.D. — South Dakota Attorney General Marty Jackley has released the final ballot explanation for a proposed initiated Constitutional Amendment that aims to repeal property taxes in South Dakota and replace them with a “retail transaction” tax.
The proposed amendment will appear on the 2026 general election ballot if sponsors successfully collect 35,017 valid petition signatures.
Attorney General Jackley has taken no position on the proposal for the purposes of the ballot explanation. As required by state law, he has provided a fair and neutral summary of the initiated Constitutional Amendment to assist voters in understanding the measure.
The sponsor of the amendment is **Abolish Property Taxes SD**, a statewide ballot question committee formed by Julie Frye-Mueller, Matt Smith, and Mike Mueller.
**Key Features of the Proposed Amendment:**
– It would repeal South Dakota’s property tax system as currently outlined in the state Constitution.
– It would replace property taxes with a tax on each retail transaction.
– For retail transactions of $15 or more, a flat tax of $1.50 would be assessed.
– For retail transactions under $15, a 10% tax would be assessed.
The Attorney General’s final explanation was completed after a review of all public comments received during the 10-day comment period on the draft explanation. A total of 229 comments were submitted by the deadline.
For the final language of the initiated ballot measure explanation, please click [here].
To view the ballot explanation comments, please click [here].
For more information regarding ballot measures in South Dakota, please visit the [Secretary of State’s website].
https://dakotawarcollege.com/attorney-general-jackley-releases-final-ballot-explanation-for-proposed-2026-initiated-constitutional-amendment-on-property-taxes/?utm_source=rss&utm_medium=rss&utm_campaign=attorney-general-jackley-releases-final-ballot-explanation-for-proposed-2026-initiated-constitutional-amendment-on-property-taxes
