Constitution · South Dakota

S.D. Const. art. XI, § 6

Constitution
Constitution of South Dakota
Text as of
October 2026

What does this section say?

Property exempt from taxation--Personal property. The Legislature shall, by general law, exempt from taxation, property used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes, property acquired and used exclusively for public highway purposes, and personal property to any amount not exceeding in value two hundred dollars for each individual liable to taxation. History: Amendment proposed by SL 1957, ch 301, approved Nov., 1958.

The text is copied from the official source: sdlegislature.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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