This bill amends existing South Dakota law to provide a property tax refund for qualifying veterans and their surviving spouses. Specifically, it modifies section 10-4-24.10 to clarify that if the director of equalization determines a veteran or their unremarried widow or widower is entitled to a tax exemption, they will retain that exemption until certain conditions are met, such as transferring property ownership or ceasing to occupy the dwelling. Additionally, the bill allows veterans who miss the application deadline for the exemption to petition the board of county commissioners for a refund of taxes paid in the previous four years on the property that would qualify for the exemption, with the board having discretion to approve or reject such applications.

Furthermore, the bill amends section 10-18-2 to include the new provision allowing the board of county commissioners to abate or refund taxes in accordance with the newly established section 10-4-24.10. This addition ensures that the board has the authority to address tax refunds related to the exemptions for veterans and their surviving spouses, thereby enhancing the support provided to these individuals in managing their property taxes.

Statutes affected:
Introduced, 12/26/2025: 10-4-24.10, 10-18-2