72nd Legislative Session -- 1997
Committee: House Taxation
Tuesday, February 18, 1997
P - Present
E - Excused
A - Absent
Roll Call
P
Apa
P
Belatti
P
Brown (Richard)
P
Diedrich
P
Koskan
P
Napoli
P
Peterson (Bill)
P
Barker
P
Kazmerzak
P
Moore
P
Waltman
P
Wick, Vice-Chair
P
Cutler, Chair
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Chair Cutler.
MOTION:
TO APPROVE THE MINUTES OF FEBRUARY 13, 1997.
Moved by:
Representative Peterson (Bill)
Second by:
Representative Apa
Action:
Prevailed by voice vote.
HB 1279:
to revise certain provisions regarding the regulation and the taxation of
trust companies.
Proponents:
Richard Duncan, Director of Banking, Pierre
Doug Hajek, lobbyist, CitiBank, Sioux Falls
Tom Adam, SD Bankers' Association, Pierre
Opponents:
None.
Presented by:
Dave Knudson, on behalf of the Governor's Office, Pierre (Document 1)
MOTION:
AMEND HB 1279
f-1279
On page
2
,
line
5 of the printed bill
,
after "
.
"
insert "
For financial institutions described in
§
10-
43-88 which file as part of a consolidated report pursuant to
§
10-43-36, the annual minimum tax
set forth in this section shall be met if the consolidated report shows total tax pursuant to chapter 10-
43 in excess of the minimum set forth in this section.
"
On page
2
,
line
6
,
after "
in
"
insert "
section 4 of
"
.
On page
3
,
line
8
,
after "
bank
"
insert "
or trust company
"
.
On page
3
,
line
9
,
after "
bank
"
insert "
or trust company
"
.
Moved by:
Representative Brown (Richard)
Second by:
Representative Diedrich
Action:
Prevailed by voice vote.
MOTION:
DO PASS HB 1279 AS AMENDED
Moved by:
Representative Brown (Richard)
Second by:
Representative Peterson (Bill)
Action:
Prevailed by roll call vote.
(10-2-1-0)
Voting yes:
Apa, Belatti, Brown (Richard), Diedrich, Peterson (Bill), Barker, Kazmerzak,
Moore, Wick, Cutler
Voting no:
Koskan, Waltman
Excused:
Napoli
HB 1271:
to create a classification for family-farms and owner-operated
commercial businesses, to revise and establish maximum property tax levies for
certain property, to provide certain limited exemptions for owner-occupied
dwellings and owner-operated commercial businesses, and to revise the rule-
making authority of the Department of Revenue.
Proponents:
None.
Opponents:
None.
Presented by:
Representative Bob Weber, prime sponsor, Strandburg (Document 2)
MOTION:
AMEND HB 1271
b-1271
On the printed bill,
Delete everything after the enacting clause and insert:
"
Section
1.
The Executive Board of the Legislative Research Council shall conduct an interim
study of property taxes, classification of property, property tax levies, and property tax exemptions.
"
Moved by:
Representative Waltman
Second by:
Representative Diedrich
Action:
Was not acted on.
MOTION:
SUBSTITUTE MOTION AMEND THE AMENDMENT
f-1271
On the printed bill,
Delete everything after the enacting clause and insert:
"
The Executive Board of the Legislative Research Council is requested to appoint an interim
study committee to conduct a thorough review of property taxes, classification of property, property
tax levies, and property tax exemptions. The committee, if appointed, shall report its findings to the
1998 Legislature.
"
Moved by:
Representative Waltman
Second by:
Representative Koskan
Action:
Prevailed by voice vote.
MOTION:
DO PASS HB 1271 AS AMENDED
Moved by:
Representative Koskan
Second by:
Representative Apa
Action:
Prevailed by roll call vote.
(9-3-1-0)
Voting yes:
Apa, Brown (Richard), Diedrich, Koskan, Barker, Kazmerzak, Waltman, Wick,
Cutler
Voting no:
Belatti, Peterson (Bill), Moore
Excused:
Napoli
MOTION:
TO AMEND TITLE OF HB 1271
f-1271t
On page
1
,
line
1 of the printed bill
,
delete everything after "
to
"
and insert "
request that interim
study be conducted of property taxes, classification of property, property tax levies, and property tax
exemptions.
"
On page
1
,
delete lines
2
to
5
, inclusive
.
Moved by:
Representative Koskan
Second by:
Representative Apa
Action:
Prevailed by voice vote.
HCR 1009:
Recommending that an interim study be conducted on the effects of
special events on municipal tax valuation.
Proponents:
None.
Opponents:
None.
Presented by:
Representative Ken McNenny, prime sponsor, Sturgis
MOTION:
ADOPT RESOLUTION HCR1009
Moved by:
Representative Napoli
Second by:
Representative Apa
Action:
Failed by roll call vote.
(5-8-0-0)
Voting yes:
Apa, Brown (Richard), Napoli, Waltman, Cutler
Voting no:
Belatti, Diedrich, Koskan, Peterson (Bill), Barker, Kazmerzak, Moore, Wick
MOTION:
DEFER HCR1009 UNTIL THE 41ST LEGISLATIVE DAY
Moved by:
Representative Moore
Second by:
Representative Barker
Action:
Prevailed by roll call vote.
(7-6-0-0)
Voting yes:
Belatti, Diedrich, Peterson (Bill), Barker, Kazmerzak, Moore, Wick
Voting no:
Apa, Brown (Richard), Koskan, Napoli, Waltman, Cutler
HB 1258:
to allow certain real property to be specifically classified for the purpose
of taxation.
HB 1258 was originally heard on February 6, 1997 and was sent out of committee with a do not pass
recommendation. HB 1258 was returned to the tax committee on February 10 amended.
Proponents:
Mark Barnett, representing self, Pierre
Opponents:
None.
Presented by:
Representative Mike Derby, prime sponsor, Rapid City (Documents 3, 4 and 5)
Comments by:
Jim Schade, Director of Property and Special Taxes Division, Department of
Revenue, Pierre
MOTION:
AMEND HB 1258
f-1258e
On page
386 of the House Journal
,
between lines
17
and
18
,
insert:
"
Section 3. That
§
10-13-39
be amended to read as follows:
10-13-39.
Each owner-occupied single-family dwelling in this state is specifically classified for
the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling
is a house, condominium apartment, town house, town home, housing cooperatives where
membership in the cooperative is strictly limited to stockholder occupants of the building,
chapter
houses of house corporations with an active fraternity or sorority chapter authorized and recognized
by South Dakota colleges or universities and if such corporations are nonprofit, and recognized as
an exempt organization under sections 501(c)(3) or 501(c)(7) of the Internal Revenue Code, as
amended, and in effect on January 1, 1997,
and manufactured or mobile home as defined in
§
32-3-1,
which is assessed and taxed as a separate unit, including an attached or unattached garage and the
parcel of land upon which the structure is situated as recorded in the records of the director of
equalization. The owner of each owner-occupied single-family dwelling shall receive a twenty
percent credit toward the property taxes, except special assessments, payable in 1996. A person may
receive a credit on only one owner-occupied single-family dwelling per year.
"
Moved by:
Representative Brown (Richard)
Second by:
Representative Belatti
Action:
Prevailed by show of hands.
MOTION:
DO PASS HB 1258 AS AMENDED
Moved by:
Representative Brown (Richard)
Second by:
Representative Waltman
Action:
Was not acted on.
MOTION:
SUBSTITUTE MOTION DO NOT PASS HB 1258 AS AMENDED
Moved by:
Representative Napoli
Second by:
Representative Koskan
Action:
Prevailed by roll call vote.
(7-6-0-0)
Voting yes:
Diedrich, Koskan, Napoli, Kazmerzak, Moore, Wick, Cutler
Voting no:
Apa, Belatti, Brown (Richard), Peterson (Bill), Barker, Waltman
MOTION:
TO AMEND TITLE OF HB 1258
f-1258tb
On page
1
,
line
2 of the printed bill
,
delete everything after "
Act to
"
and insert "
revise the
specific classification of certain property owned by nationally charted fraternal organizations.
"
.
On page
1
,
delete line
2
.
Moved by:
Representative Peterson (Bill)
Second by:
Representative Brown (Richard)
Action:
Prevailed by voice vote.
MOTION:
ADJOURN
Moved by:
Representative Napoli
Second by:
Representative Wick
Action:
Prevailed by voice vote.
Jenelle Busse
_________________________________
Committee Secretary