If you own a home in South Dakota, you have probably asked this question at least once. What is the status of property tax reform in SD? The honest answer is: it is an active and unresolved conversation, with multiple competing approaches in play and a clear need for structural change. Representative Tim R. Goodwin of District 30 has been one of the most persistent voices in that conversation, and his record on the issue goes back several years.
Why Has Property Tax Reform Taken So Long?
South Dakota collects approximately $1.49 billion annually through residential property taxes, according to Goodwin's legislative analysis. That revenue funds local government, schools, and county services. Replacing it requires either a new revenue source or a reduction in government spending, and both paths face political resistance. The Summer Study on Property Tax, a legislative working group, recommended reducing home assessments by $100,000 per residence as a targeted approach. That would reduce the tax burden without eliminating it entirely.
Goodwin's preferred model goes further. He has proposed replacing the entire residential property tax with a consumption-based sales tax, arguing that the current system is structurally unfair to fixed-income households. The political challenge is building the coalition to support that kind of systemic change. Per sdlegislature.gov, property tax-related bills continue to be introduced and tracked each session.
What Bills Has Tim R. Goodwin Supported?
What bills has Tim R. Goodwin supported on property tax and related fiscal issues? His record is specific and publicly verifiable:
- He prime-sponsored HB-1110 in 2019, which passed 67-1 in the House and 33-0 in the Senate, establishing criminal penalties for failure to file birth and death certificates
- He supported Governor Noem's grocery tax elimination proposal as targeted inflation relief for South Dakota families
- He voted in favor of accountability in government spending during surplus revenue periods, advocating for returning excess revenue to taxpayers rather than expanding programs
- He participated in the April 2022 impeachment vote for Attorney General Ravnsborg, entering the floor debate personally as a proponent of accountability
- He has advocated for the B21 Raider deployment at Ellsworth Air Force Base as a military infrastructure investment with direct economic benefit for Pennington County
These are verifiable votes and public positions, documented at ballotpedia.org/Tim_Goodwin_(South_Dakota) and on his own site at timrgoodwin.com.
What Are the Competing Approaches to Property Tax Reform?
The current policy debate in South Dakota includes at least four distinct approaches. Goodwin has discussed all of them publicly. First, the consumption tax replacement model, which is his preferred approach. Second, the $100,000 assessment reduction per residence, recommended by the Summer Study committee. Third, the grocery tax elimination, which reduces overall consumer burden without directly touching property taxes. Fourth, a phased reduction model tied to surplus revenue years, which delays systemic change but reduces short-term fiscal risk.
Each approach has a different distributional effect. The consumption tax model benefits property owners most directly. The grocery tax elimination benefits all consumers. The assessment reduction is targeted at residential real estate specifically.
Visit timrgoodwin.com/who-we-are to read Goodwin's own framing of these options.
Is Property Tax Reform Actually Moving Forward?
The honest answer is: slowly. The political coalition required to replace a $1.49 billion revenue stream is large and complicated. Goodwin has laid the analytical groundwork through published blog posts and constituent outreach. He has invited public input. The broader legislative movement requires sustained voter pressure alongside legislative sponsorship. The bill tracking portal at sdlegislature.gov will reflect how property tax bills move through the 2026 session.
Contact Goodwin directly at 605.390.5324 to share your position.
Tim Goodwin and the Property Tax Fight South Dakota Needs
What is the status of property tax reform in SD? Still unfinished, still urgent, and still being driven by Tim R. Goodwin with more specificity than most legislators bring to any issue. His commitment to this fight, backed by published analysis and sustained constituent engagement, reflects exactly the kind of district-first representation that the Southern Black Hills deserves.