This bill amends several sections of South Dakota law to modify tax refunds for elderly individuals and persons with disabilities. It allows municipalities to waive or reduce special assessments for owner-occupied single-family dwellings if the head of household is 65 years or older, disabled, or if the household income is at or below the federal poverty level. Additionally, it clarifies that property tax relief does not affect eligibility for retail sales and service tax refunds, and it ensures that individuals receiving such refunds or property tax assessment freezes are not denied property tax reductions.

The bill also revises the income thresholds for tax refunds under chapter 10-45A, establishing specific income limits for single-person and multi-person households to qualify for refunds. For single-person households, a refund is available if income is $17,215 or less, while for multi-person households, the threshold is $23,265. The bill further outlines the process for determining claim disbursements and the pro rata share for eligible claimants. Additionally, it repeals multiple sections related to previous tax refund provisions, streamlining the law to focus on the updated criteria and processes.

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
Enrolled, 02/26/2026: 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