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The Dakota Scout

Rapid City rejects largest TIF in South Dakota history

Voters rebuke $125M tax break for Pete Lien & Sons' Libertyland USA project

Joe Sneve's avatar
Joe Sneve
Jan 21, 2026
∙ Paid

A planned patriotic-themed amusement park in the Black Hills won’t get the benefit of what would have been the largest tax increment financing (TIF) package in South Dakota history.

Rapid City voters on Tuesday resoundingly rejected a $125 million tax break for a planned patriotic-themed amusement park in the Pennington County metro.

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