Seal of South Dakota South Dakota

South Dakota has a constitutional supermajority requirement to raise taxes under Article XI Section 13-14 of the South Dakota Constitution. This was first enacted in 1978 by legislative referendum and then amended by voter approval in 1996 to apply to new taxes. The current version requires a 2/3 supermajority vote in the legislature or by a public vote to raise tax rates on existing taxes or for the legislature to create new taxes.

 
The base year represents the year the hypothetical Taxpayer's Bill of Rights (TABOR) would have been enacted. Selecting a base year changes how the state’s TABOR is calculated because the annual growth rates of inflation and population change depending on when TABOR is enacted.
  • Year Inflation-adjusted Actual Spending
    1992 1,602,481,119
    1993 1,614,057,889
    1994 1,703,655,269
    1995 1,703,636,451
    1996 1,691,610,431
    1997 1,840,842,070
    1998 1,939,789,826
    1999 1,984,135,618
    2000 2,084,365,233
    2001 2,177,584,963
    2002 3,385,855,672
    2003 2,251,569,046
    2004 2,831,165,380
    2005 2,379,421,676
    2006 2,476,418,708
    2007 2,490,835,895
    2008 2,648,545,369
    2009 2,808,374,384
    2010 2,702,548,511
    2011 2,739,649,975
    2012 2,677,221,704
    2013 3,196,055,985
    2014 3,214,070,988
    2015 3,142,598,852
    2016 3,307,089,143
    2017 3,257,307,445
    2018 3,468,300,247
    2019 3,404,593,253
    2020 3,344,815,054
    2021 3,439,715,761
    2022 3,522,000,000
*All spending figures are in inflation-adjusted 2022 dollars.