This bill amends several sections of South Dakota tax law to modify tax refunds for elderly individuals and persons with disabilities. Key changes include allowing municipalities to waive or reduce special assessments for owner-occupied single-family dwellings if the head of the household is 65 years or older, disabled, or if the household income is below the federal poverty level. The bill also updates the definitions of household income and tax liability for individuals with disabilities, ensuring that tax relief does not affect eligibility for property tax refunds or retail sales and service tax refunds.

Additionally, the bill increases the income thresholds for tax refund eligibility, raising the limits for single-person households from $10,566 to $17,215 and for multi-person households from $16,184 to $23,265. It also clarifies the calculation of claims and ensures that individuals receiving property tax relief are not denied further tax reductions due to previous refunds. Several outdated provisions are repealed, streamlining the process and updating the language to reflect current standards and definitions.

Statutes affected:
Introduced, 01/01/2026: 9-43-101, 10-1-47, 10-4-24.11, 10-6A-11, 10-6B-15, 10-13-20, 10-45A-5, 10-45A-6, 10-45A-7, 10-45A-13, 10-6C-7, 10-18A-1, 10-18A-1.1, 10-18A-2, 10-18A-3, 10-18A-4, 10-18A-5, 10-18A-6, 10-18A-6.1, 10-18A-7, 10-18A-8, 10-18A-9, 10-18A-10, 10-18A-11, 10-18A-12, 10-18A-13, 10-18A-14, 10-18A-15, 10-18A-16, 10-45A-2.1
Senate Engrossed, 02/02/2026: 9-43-101, 10-1-47, 10-4-24.11, 10-6A-11, 10-6B-15, 10-13-20, 10-45A-5, 10-45A-6, 10-45A-7, 10-45A-13, 10-6C-7, 10-18A-1, 10-18A-1.1, 10-18A-2, 10-18A-3, 10-18A-4, 10-18A-5, 10-18A-6, 10-18A-6.1, 10-18A-7, 10-18A-8, 10-18A-9, 10-18A-10, 10-18A-11, 10-18A-12, 10-18A-13, 10-18A-14, 10-18A-15, 10-18A-16, 10-45A-2.1