Publication Date


Pamphlet Number


Document Type



There is considerable pressure in South Dakota, as in many states at the present time, for tax relief or tax reform. Much of this concern is directed toward the type of taxes that most local governments and school districts rely on for the major portion of their operating funds. In South Dakota property taxes account for about 69 percent of local government revenue compared to a national average of 45 percent(1). As costs of government continue to rise, the burden on property owners becomes more onerous. The search for means of relief for the property owner continues. One method that has gathered considerable support is the exemption of personal property from taxation. Several prestigious groups or persons have gone on record favoring the repeal of the personal property tax. Shortly after his election in November 1970, Governor Richard Kneip appointed a Council for Tax Decision which consisted of bipartisan representatives of a cross-section of South Dakota's population. The Council, composed of farmers, ranchers, businessmen, workers, and professional people, was charged with studying the tax system of South Dakota and making recommendations for reform to the Governor who would study these recommendations and submit them at will to the Legislature. Although repeal of the personal property tax was not one of the formal recommendations agreed upon by the Council, the subject was considered by its members.

Number of Pages





South Dakota State University


Agricultural Economics