South Dakota SD Brookings County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Elkton, SD Property Tax Tax Increment Financing (TIF) (not specified) $9,824 $0 $9,824 (none) https://www.brookingscountysd.gov/415/Audits 12955 South Dakota SD Brookings County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Volga, SD Property Tax Tax Increment Financing (TIF) (not specified) $34,513 $0 $34,513 (none) https://www.brookingscountysd.gov/415/Audits 12956 South Dakota SD Brookings County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brookings, SD Property Tax Tax Increment Financing (TIF) (not specified) $364,438 $0 $364,438 (none) https://www.brookingscountysd.gov/415/Audits 12957 South Dakota SD Brown County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brown County Property Tax Tax Increment Financing (TIF) (not specified) $171,974 $0 $171,974 (none) https://www.brown.sd.us/department/auditor/reports 12958 South Dakota SD Brown County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Aberdeen, SD Property Tax Tax Increment Financing (TIF) (not specified) $285,428 $0 $285,428 (none) https://www.brown.sd.us/department/auditor/reports 12959 South Dakota SD City of Aberdeen Municipality 2018 TIF - Pay-As-You Go General Economic Development South Dakota Codified Law Section 11-9 Aberdeen Property Tax Tax Increment Financing (TIF) (not specified) $517,286 $0 $517,286 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12960 South Dakota SD City of Aberdeen Municipality 2018 Sales Tax Refund Program General Economic Development SDCL 10-52-10 Aberdeen Sales Tax Tax Refund (not specified) $867,017 $0 $867,017 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12961 South Dakota SD City of Brookings Municipality 2018 Various Sales Tax Abatements General Economic Development South Dakota Codified Law 10‐52A‐2 Brookings Sales Tax Refund (not specified) $71,569 $0 $71,569 (none) https://cityofbrookings-sd.gov/202/Annual-Comprehensive-Financial-Reports 12962 South Dakota SD City of Rapid City Municipality 2018 Cabela's Business attraction/retention SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $1,270,616 $0 $1,270,616 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12963 South Dakota SD City of Rapid City Municipality 2018 Saint Joseph Street Student Housing Housing SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $45,485 $0 $45,485 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12964 South Dakota SD City of Sioux Falls Municipality 2018 Tax Increment Financing General Economic Development South Dakota Codified Laws Section 11-9 Sioux Falls Property Tax Tax Increment Financing (TIF) (not specified) $2,285,471 $0 $2,285,471 Incomplete Abatement Disclosure 12965 South Dakota SD Lead-Deadwood School District 40-1 School district 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) South Dakota Codified Law (SDCL) section 11-9 Municipality of Deadwood, South Dakota Property Tax Tax diversion (no provisions for recapture) $388,931 $0 $388,931 (none) 12966 South Dakota SD Lincoln County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Lincoln County Property Tax Tax Increment Financing (TIF) (not specified) $12,084 $0 $12,084 (none) https://www.lincolncountysd.org/248/Budget-Finances 12967 South Dakota SD Lincoln County County 2018 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) $36,043 $0 $36,043 (none) https://www.lincolncountysd.org/248/Budget-Finances 12968 South Dakota SD Minnehaha County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Minnehaha County Property Tax Tax Increment Financing (TIF) (not specified) $41,781 $0 $41,781 (none) 12969 South Dakota SD Minnehaha County County 2018 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) $12,675 $0 $12,675 (none) 12970 South Dakota SD Minnehaha County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brandon, SD Property Tax Tax Increment Financing (TIF) (not specified) $52,184 $0 $52,184 (none) 12971 South Dakota SD Minnehaha County County 2018 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) $455,663 $0 $455,663 (none) 12972 South Dakota SD Pennington County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Keystone, SD Property Tax Tax Increment Financing (TIF) (not specified) $21,139 $0 $21,139 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12973 South Dakota SD Pennington County County 2018 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) $318,759 $0 $318,759 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12974 South Dakota SD Pennington County County 2018 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) $2,297,096 $0 $2,297,096 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12975 South Dakota SD Sioux Falls School District 49-5 School district 2018 Various Business Incentives General Economic Development (not specified) Cities and Counties within Sioux Falls School District, South Dakota Property Tax (not specified) (not specified) $69,000 $0 $69,000 (none) https://www.sf.k12.sd.us/page/budget 12976 South Dakota SD South Dakota State 2018 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). $10,736,062 $0 $10,736,062 (none) 12977 South Dakota SD Yankton School District 63-3 School district 2018 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Yankton, South Dakota Property Tax (not specified) (not specified) $32,126 $0 $32,126 (none) 12978 24