Township Clerks can download their forms from the 2024 information. As things change, I will update the forms as needed.
- Combined Oaths (Clerk and Treasurer) and Board Members report form.
- Combined Clerks Certification and Levy Request for the county auditor.
- Township “road and bridge” levy information and resolution form.
- South Dakota Department of Revenue webpage on OPT OUTs for (non-school) local governments.
- The pre-printed / pre-formatted opt out resolutions on pages 6 and 7. Be sure to note the difference between the two forms.
- 2023 payable 2024 Property Tax Summary report.
- This is where you find out what your base levy (dollar amount) is now and that is the number you can add the CPI factor to.
- The Road & Bridge Levy is requested as a mill-levy up to $0.50 / thousand.
- The OPT – OUT Levy is requested as a dollar amount up to the limit set in your current (active) resolution.
- South Dakota Department of Revenue “Consumer Price Index for 2024 – Taxes Payable 2025”
- A township may increase its “base” or general levy by the amount of the CPI without having to opt-out.
- For example, If “Township A” levied $5,500 to be collected in 2024 for the “base” or general levy, their new base / general levy would be: $5,500 * 3% ($165.00) for a new base / general levy of $5,665.00.
- The CPI only impacts the base/general levy and is applied to the dollar amount, not the mill levy. The CPI is not applicable to any opt out or road & bridge levy. The opt-out is a dollar amount up to the maximum authorized in the opt-out resolution and the road & bridge levy is a mill levy stated in cents per thousand, up to fifty cents.
- List of Opt-Outs on record with the Department of Revenue:
- Summary of Opt-Outs for Townships as of March 2024 (ignore the school data)
- Yellow entries are 2023 payable 2024 opt out levies.
- Green entries are opt-outs between 1996 and 2003 which have no expiration data.
- Uncolored entries are opt-outs after 2003 which are currently valid.
- Summary of Opt-Outs for Townships as of March 2024 (ignore the school data)
- MINUTES (They are extremely important)
- For each type of levy your township utilizes, a separate notation should be in your minutes. I suggest a paragraph for the general (base) levy, a paragraph of the opt-out levy and a paragraph for the resolution (in full text) for the road and bridge levy.
