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 1,611,470,000
    1993 1,618,340,000
    1994 1,704,850,000
    1995 1,690,990,000
    1996 1,664,520,000
    1997 1,798,210,000
    1998 1,886,220,000
    1999 1,908,200,000
    2000 1,989,000,000
    2001 2,063,080,000
    2002 3,205,440,000
    2003 2,131,030,000
    2004 2,668,210,000
    2005 2,239,720,000
    2006 2,306,560,000
    2007 2,323,750,000
    2008 2,442,240,000
    2009 2,603,920,000
    2010 2,508,520,000
    2011 2,519,650,000
    2012 2,464,530,000
    2013 2,928,180,000
    2014 2,932,100,000
    2015 2,872,150,000
    2016 3,025,080,000
    2017 2,975,420,000
    2018 3,141,500,000
    2019 3,067,370,000
    2020 3,021,000,000
*All spending figures are in inflation-adjusted 2020 dollars.