Editing Openai/68743fec-f760-8005-96f0-36db79274265 (section)

===== 💰 1. Earmark Property Tax Increases for Local Benefit Projects =====

While South Dakota has no corporate income tax, property tax increases from new infrastructure can fund:

| Offset Project Type               | Purpose                                     | Notes                                    |
| --------------------------------- | ------------------------------------------- | ---------------------------------------- |
| Rural road upgrades               | Handles construction traffic, future access | Gravel-to-paved, culverts, snow clearing |
| Volunteer fire & EMS support      | Improves response near industrial site      | Equipment, personnel, station upgrades   |
| School or workforce grants        | Connects project revenue to local students  | STEM/coding programs; local scholarships |
| Ag or conservation district funds | Compensates for lost farmland or habitat    | Buffer plantings, pollinator zones       |
| Broadband or power reliability    | Returns benefit to residents                | Microgrid pilots, new poles/substations  |

Structure: The county could require a PILT (Payment in Lieu of Taxes) agreement or earmark a percentage of property tax delta (e.g., 30–50%) for specific projects.