Question 1 - Road and Bridge Levy

Referendum Petition: The Yankton County Commission adopted a resolution, Resolution No. 2026-04, imposing a county road and bridge levy to generate revenue for the construction, repair, and maintenance of county roads and bridges. This measure asks voters whether to approve or reject that resolution. State's Attorney Explanation: South Dakota Codified Law limits the amount of tax that can be levied for maintenance, repair, and construction of roads and bridges. South Dakota law allows counties to impose a levy to help fund county road and bridge projects. Revenue from the levy would be used for road and bridge purposes, including the construction, improvement, repair, and maintenance of county roads and bridges, and related costs permitted by law. The Resolution would allow for Yankton County to enact a levy to not exceed sixty cents per thousand dollars of taxable valuation. The proceeds of such levy shall be placed in a special fund to be known as the "Yankton County Highway and Bridge Reserve Fund." The tax years impacted would be for the calendar year 2026 taxes payable in the calendar year 2027 and for the calendar year 2027 taxes payable in the calendar year 2028.