Larry Rhoden on Tax Reform

	Larry Rhoden on Tax Reform

Replace of property taxes with a half-cent sales tax

I propose that we cut owner-occupied property taxes by giving the people in each county a simple option: replace the county's share of property taxes with a half-cent sales tax. The people's elected leaders at the county level could implement this plan if it fits their community, or they could refer it to a vote of the people, or the people could even initiate it. The areas with the biggest property tax increases are also those that attract the most visitors. Source: 2026 State of the State Address to South Dakota legislature , Jan 13, 2026

Allow counties to impose sales tax to lower property taxes

South Dakota Republican Gov. Larry Rhoden unveiled a proposal Monday that would give counties the option to implement a half-percent sales tax to fund property tax reductions for homeowners. Rhoden said the plan could save hundreds of dollars annually for typical homeowners in some areas. Counties that opt-in to the plan would shift some of their residential property tax burden to consumers, he said, including tourists from elsewhere making purchases while they pass through. Source: S.D. Searchlight on 2026 South Dakota Gubernatorial race , Mar 31, 2025

Take "the pledge" and remove flexibility

U.S. Senate candidate Larry Rhoden pushed back at Republican frontrunner Mike Rounds in a speech to a national group of conservative activists in New Orleans. Rhoden criticized Rounds' positions on taxes and his refusal to make binding pledges, and even took a jab at what he termed as Rounds' poor "strength of character."

"My opponent says he refuses to take pledges because that ties his hands and keeps him from negotiating," Rhoden said. "Isn't that exactly the point? It's time that our politicians be held accountable." His comments came in a speech to the conservative RedState conference. [The "pledge" is a signed statement promising to never raise income taxes."

Source: Sioux Falls Argus Leader on 2014 South Dakota Governor race , Aug 2, 2013

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*Other governors on Tax Reform:*			*Larry Rhoden on other issues:*
*SD Gubernatorial:* Billie Sutton Daniel Ahlers Dusty Johnson Jamie R. Smith Jon Hansen Kristi Noem Marty Jackley Steven Haugaard *SD Senatorial:* Brian Bengs John Thune Mike Rounds	*Mayoral/Gubernatorial races 2025* (seated Jan. 2026): NJ Governor: Mikie Sherrill (D), U.S. Rep. NJ-11. vs.Jack Ciattarelli (R), State Assemblyman (2011-2018). NYC Mayor: Zohran Mamdani (D), New York State Assembly, 2021-2025. vs.Andrew Cuomo (I), former governor of New York, 2011-2021. vs.Curtis Sliwa (R), CEO of the Guardian Angels. VA Governor: Abigail Spanberger (D), U.S.Rep., VA-7 (2019-2024). vs.Winsome Earle-Sears (R), Lt. Gov. 2022-2026. *Gubernatorial races 2026*: AK: Mike Dunleavy(R,term-limited) vs.Click Bishop(R) vs.Nancy Dahlstrom(R) vs.Tom Begich(D) AL: Kay Ivey(R,term-limited) vs.Doug Jones(D) vs.Tommy Tuberville(R) vs.Will Boyd(D) vs.Yolanda Flowers(D) AR: Sarah Huckabee Sanders(R,for re-election) vs.Fredrick Love(D) AZ: Katie Hobbs(D,for re-election) vs.Andy Biggs(R) vs.David Schweikert(R) vs.~~Karrin Taylor Robson~~(R,withdrew) CA: Gavin Newsom(D,term-limited) vs.Xavier Becerra(D) vs.Steve Hilton(R) vs.Katie Porter(D) vs.Tom Steyer(D) vs.Eric Swalwell(D) vs.Antonio Villaraigosa(D) vs.~~Eleni Kounalakis~~(D,withdrew to run for state treasurer) vs.~~Zoltan Istvan~~(L,withdrew) CO: Jared Polis(D,term-limited) vs.Greg Lopez(R then I) vs.Barbara Kirkmeyer(R) vs.Scott Bottoms(R) vs.Michael Bennet(D) vs.Phil Weiser(D) CT: Ned Lamont(D,for re-election) vs.Ryan Fazio(R) vs.Susan Bysiewicz(D for Lt.Gov.) vs.~~Jen Tooker~~(R,withdrew) FL: Ron DeSantis(R,term-limited) vs.Jay Collins(R) vs.Paul Renner(R) vs.Byron Donalds(R) vs.David Jolly(R then D) vs.Jerry Demings(D) vs.Jason Pizzo(I) GA: Brian Kemp(R,term-limited) vs.Brad Raffensperger(R) vs.Chris Carr(R) vs.Burt Jones(R) vs.Geoff Duncan(R then D) vs.Keisha Lance Bottoms(D) vs.Mike Thurmond(D) vs.Chase Oliver(L) HI: Josh Green(D) (No opponent yet) IA: Kim Reynolds(R,retiring) vs.Brad Sherman (IA)(R) vs.Randy Feenstra(R) vs.Rob Sand(D) ID: Brad Little(R,for re-election) vs.Terri Pickens(D) IL: J.B. Pritzker(D,for re-election) vs.Darren Bailey(R) KS: Laura Kelly(D,term-limited) vs.Cindy Holscher(D) vs.Jeff Colyer(R) vs.Ty Masterson(R) vs.Vicki Schmidt(R) MA: Maura Healey(D,for re-election) vs.Mike Kennealy(R) MD: Wes Moore(D,for re-election) vs.Dan Cox(R) vs.~~Christopher Bouchat~~(R,withdrew) ME: Janet Mills(D,term-limited) vs.Shenna Bellows(D) vs.Troy Jackson(D) vs.Hannah Pingree(D) vs.Robert Charles(R) vs.Ed Crockett(I)	*Gubernatorial races 2026*: MI: Gretchen Whitmer(D,term-limited) vs.Aric Nesbitt(R) vs.Perry Johnson(R) vs.Jocelyn Benson(D) vs.John James(R) vs.Mike Cox(R) vs.Tom Leonard(R) vs.Mike Duggan(I) vs.~~Garlin Gilchrist~~(D,withdrew) MN: Tim Walz(D,retiring) vs.Lisa Demuth(R) vs.Mike Lindell(R) vs.Amy Klobuchar(D) vs.~~Scott Jensen~~(R,run for Auditor) vs.~~Jeff Johnson 2026~~(R,withdrew) NE: Jim Pillen(R,for re-election) vs.Lynne Walz(D) NH: Kelly Ayotte(R,for re-election) vs.Jon Kiper(D) vs.Cinde Warmington(D) NM: Michelle Lujan-Grisham(D,term-limited) vs.Deb Haaland(D) vs.Gregg Hull(R) vs.Steve Lanier(R) NV: Joe Lombardo(R) vs.Aaron Ford(D) NY: Kathy Hochul(D,for re-election) vs.Bruce Blakeman(R) vs.Larry Sharpe(L) vs.~~Antonio Delgado~~(D,withdrew) vs.~~Elise Stefanik~~(R,withdrew) OH: Mike DeWine(R,term-limited) vs.Vivek Ramaswamy(R) vs.Amy Acton(D) OK: Kevin Stitt(R,term-limited) vs.Gentner Drummond(R) vs.Jake Merrick(R) vs.Charles McCall(R) vs.Cyndi Munson(D) OR: Tina Kotek(D,for re-election) vs.Christine Drazan(R) PA: Josh Shapiro(D,for re-election) vs.Ken Krawchuk(L) vs.Stacy Garrity(R) RI: Dan McKee(D,for re-election) vs.Helena Foulkes(D) vs.Aaron Guckian(R) SC: Henry McMaster(R,term-limited) vs.Nancy Mace(R) vs.Ralph Norman(R) vs.Pamela Evette(R) vs.Alan Wilson(R) vs.Jermaine Johnson(D) SD: Larry Rhoden(R,for re-election) vs.Dusty Johnson(R) vs.Jon Hansen(R) vs.Daniel Ahlers(D) vs.~~Marty Jackley~~(R,withdrew) TN: Bill Lee(R,term-limited) vs.Marsha Blackburn(R) vs.John Rose(R) vs.Carnita Atwater(D) TX: Greg Abbott(R,for re-election) vs.Gina Hinojosa(D) vs.Chris Bell(D,lost primary) VT: Phil Scott(R) vs.Amanda Janoo(D) WI: Tony Evers(D,retiring) vs.Mandela Barnes(D) vs.Sara Rodriguez(D) vs.Kelda Roys(D) vs.Francesca Hong(D) vs.Tom Tiffany(R) vs.Mike Thurow(I) WY: Mark Gordon(R,term-limited) vs.Eric Barlow(R) vs.Megan Degenfelder(R)	Abortion Budget/Economy Civil Rights Corporations Crime Drugs Education Energy/Oil Environment Families/Children Foreign Policy Free Trade Govt. Reform Gun Control Health Care Homeland Security Immigration Infrastructure/Technology Jobs Local Issues Principles/Values Social Security Tax Reform War/Iraq/Mideast Welfare/Poverty [Title9]