South Dakota SD Brookings County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Elkton, SD Property Tax Tax Increment Financing (TIF) (not specified) $9,321 $0 $9,321 (none) https://www.brookingscountysd.gov/415/Audits 12931 South Dakota SD Brookings County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Volga, SD Property Tax Tax Increment Financing (TIF) (not specified) $14,407 $0 $14,407 (none) https://www.brookingscountysd.gov/415/Audits 12932 South Dakota SD Brookings County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brookings, SD Property Tax Tax Increment Financing (TIF) (not specified) $267,036 $0 $267,036 (none) https://www.brookingscountysd.gov/415/Audits 12933 South Dakota SD Brown County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brown County Property Tax Tax Increment Financing (TIF) (not specified) $269,811 $0 $269,811 (none) https://www.brown.sd.us/department/auditor/reports 12934 South Dakota SD Brown County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Aberdeen, SD Property Tax Tax Increment Financing (TIF) (not specified) $117,176 $0 $117,176 (none) https://www.brown.sd.us/department/auditor/reports 12935 South Dakota SD City of Aberdeen Municipality 2017 Sales Tax Refund Program General Economic Development SDCL 10-52-10 Aberdeen Sales Tax Tax Refund (not specified) $353,589 $0 $353,589 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12936 South Dakota SD City of Aberdeen Municipality 2017 TIF - Pay-As-You Go General Economic Development South Dakota Codified Law Section 11-9 Aberdeen Property Tax Tax Increment Financing (TIF) (not specified) $564,265 $0 $564,265 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12937 South Dakota SD City of Brookings Municipality 2017 Various Sales Tax Abatements General Economic Development South Dakota Codified Law 10‐52A‐2 Brookings Sales Tax Refund (not specified) $139,809 $0 $139,809 (none) https://cityofbrookings-sd.gov/202/Annual-Comprehensive-Financial-Reports 12938 South Dakota SD City of Rapid City Municipality 2017 Cabela's Business attraction/retention SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $1,267,605 $0 $1,267,605 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12939 South Dakota SD City of Rapid City Municipality 2017 Saint Joseph Street Student Housing Housing SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $48,293 $0 $48,293 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12940 South Dakota SD City of Sioux Falls Municipality 2017 Tax Increment Financing General Economic Development South Dakota Codified Laws Section 11-9 Sioux Falls Property Tax Tax Increment Financing (TIF) (not specified) $2,189,771 $0 $2,189,771 Incomplete Abatement Disclosure 12941 South Dakota SD Lead-Deadwood School District 40-1 School district 2017 TIF - Tax Increment Financing General Economic Development (not specified) Deadwood SD Property Tax (not specified) (not specified) $387,824 $0 $387,824 (none) 12942 South Dakota SD Lincoln County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Lincoln County Property Tax Tax Increment Financing (TIF) (not specified) $22,310 $0 $22,310 (none) https://www.lincolncountysd.org/248/Budget-Finances 12943 South Dakota SD Lincoln County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Harriburg, South Dakota Property Tax Tax Increment Financing (TIF) (not specified) $68,042 $0 $68,042 (none) https://www.lincolncountysd.org/248/Budget-Finances 12944 South Dakota SD Minnehaha County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Minnehaha County Property Tax Tax Increment Financing (TIF) (not specified) $53,011 $0 $53,011 (none) 12945 South Dakota SD Minnehaha County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Dell Rapids, SD Property Tax Tax Increment Financing (TIF) (not specified) $3,819 $0 $3,819 (none) 12946 South Dakota SD Minnehaha County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brandon, SD Property Tax Tax Increment Financing (TIF) (not specified) $45,476 $0 $45,476 (none) 12947 South Dakota SD Minnehaha County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Sioux Falls, SD Property Tax Tax Increment Financing (TIF) (not specified) $403,300 $0 $403,300 (none) 12948 South Dakota SD Pennington County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Keystone, SD Property Tax Tax Increment Financing (TIF) (not specified) $21,257 $0 $21,257 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12949 South Dakota SD Pennington County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Box Elder, SD Property Tax Tax Increment Financing (TIF) (not specified) $287,486 $0 $287,486 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12950 South Dakota SD Pennington County County 2017 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Rapid City, SD Property Tax Tax Increment Financing (TIF) (not specified) $2,170,896 $0 $2,170,896 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12951 South Dakota SD Sioux Falls School District 49-5 School district 2017 Various Business Incentives General Economic Development (not specified) Cities and Counties within Sioux Falls School District, South Dakota Property Tax (not specified) (not specified) $112,000 $0 $112,000 (none) https://www.sf.k12.sd.us/page/budget 12952 South Dakota SD South Dakota State 2017 Reinvestment Payment Program Job Creation/Retention SDCL 1-16G-56 to 1-16G-68 State of South Dakota Sales and Use Tax Tax Rebate No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $1,540,800 $0 $1,540,800 (none) 12953 South Dakota SD Yankton School District 63-3 School district 2017 Urban Renewal General Economic Development (not specified) Yankton SD Property Tax (not specified) (not specified) $35,344 $0 $35,344 (none) 12954 24