Voters Reject Local Sales Taxes in Two Counties

Codington and Brown county voters and Milbank residents turned down sales tax measures on November 4, 2026, while six counties adopted a county sales tax without a public vote.

Updated on Nov. 4, 2026 in City Hall

Bold flat-color editorial illustration of a plain wooden ballot box with a narrow slot on an open prairie horizon, evoking local tax votes in South Dakota. — Voters in Codington and Brown counties and Milbank rejected local sales tax measures on November 4, 2026, while six counties adopted a county sales tax without a public vote. AI Illustration. Upload story photo >

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Would you support a local sales tax to lower your property taxes?

Voters in Codington County rejected a half-cent county sales tax 60% to 40%, and Brown County voters rejected a similar measure 56% to 44%. In Milbank, voters rejected a gross receipts tax to finance a $4.5 million childcare facility by 76% to 24%.

Why it matters

The county sales tax was intended to lower county property tax levies, and the rejections leave those property tax pressures unaddressed in the affected areas. The Legislature's 2026 approval of South Dakota's first county sales tax option means the tool now exists statewide, with some counties using it without a public vote.

Codington County voters rejected the half-cent county sales tax 60% to 40%, and Brown County voters rejected it 56% to 44%. Milbank voters rejected a gross receipts tax for a $4.5 million childcare facility 76% to 24%, and it is unclear how those projects will now be funded.

The players

Codington County

A county in northeastern South Dakota whose voters rejected a half-cent county sales tax ordinance.

Brown County

A county in northeastern South Dakota whose voters rejected a county sales tax measure proposed by its commissioners.

Milbank

A city in Grant County, South Dakota, whose voters rejected a gross receipts tax to fund a childcare facility.

The details

Codington County's ordinance was passed by the county commission and referred to the ballot by petition gatherers, while Brown County commissioners proposed their measure for voters. The Legislature also authorized cities to adopt a temporary 1% sales tax for capital improvement projects, which proponents say would reduce interest costs by paying up front instead of borrowing.

2026 legislative session: Legislature approved South Dakota's first county sales tax option.
November 4, 2026: Local voters rejected the sales tax measures in Codington and Brown counties and Milbank.

Political Context

The 2026 Legislature approved South Dakota's first county sales tax option, which local voters in several counties now have to accept or reject. Voters in Codington, Brown, and Milbank declined the measures, while six counties adopted the county sales tax without a public vote.

Property owners in the counties that rejected the sales tax will not see the offsetting levy reduction the measure would have provided. Residents of Milbank will need the childcare facility funded another way, since the gross receipts tax was voted down.

The takeaway

Local sales tax proposals depend on voter approval in many areas, so residents who want a specific tax outcome should follow county commission and city council agendas before any ballot is set. The divided results show that the same tool can pass in some counties and fail in others.