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Pennington County directs state’s attorney to draft ordinance for Senate Bill 96 sales-tax option to lower owner-occupied property taxes

Pennington County Board of Commissioners · April 8, 2026
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Summary

Commissioners asked the county attorney to draft a local ordinance to implement Senate Bill 96 — a half‑cent sales‑tax option counties may use to offset owner-occupied property taxes — and agreed to public vetting. The board discussed timing, implementation, tax-shifting effects and directed preparatory work for possible adoption in late 2026.

The Pennington County Commission voted April 7 to ask the county’s state’s attorney to draft a local ordinance implementing Senate Bill 96, a measure that would let counties use a half-cent increase in the state sales tax return to offset owner-occupied property taxes. The board directed staff to produce a draft for public review and to return with analysis of legal steps and timing.

Tyler Sobzak, Pennington County’s state’s attorney, explained the implementation pathway and timing constraints. For a county…

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