This bill amends existing South Dakota law to provide a mechanism for qualifying veterans and their surviving spouses to receive refunds on property taxes paid in previous years. Specifically, it allows veterans who qualify for a property tax exemption but missed the application deadline to petition the board of county commissioners for a refund of taxes paid in the last four years on the property that would have otherwise qualified for the exemption. The board has the discretion to approve or reject these refund applications, and the process must follow the guidelines set forth in chapter 10-18.

Additionally, the bill amends section 10-18-2 to include a new provision that allows the board of county commissioners to abate or refund taxes assessed under the newly amended section 10-4-24.10, which pertains to the property tax exemption for qualifying veterans and their unremarried spouses. This inclusion ensures that the board has the authority to manage tax refunds related to the exemptions provided for veterans, thereby enhancing the financial relief available to this group.

Statutes affected:
Introduced, 12/26/2025: 10-4-24.10, 10-18-2
Enrolled, 02/05/2026: 10-4-24.10, 10-18-2