This bill amends several sections of South Dakota law to require the Department of Revenue to provide an online application process for various property tax relief programs. Specifically, it mandates that applications for tax reductions related to dwellings owned by paraplegics, veterans with service-connected disabilities, and their surviving spouses must be submitted online or through forms provided by the Department of Revenue. The bill also stipulates that county treasurers must assist applicants in completing these applications and that all applications and supporting documents will remain confidential.

Additionally, the bill introduces a new section that establishes a public website for the Department of Revenue, where property owners can submit applications and necessary documentation for property tax relief. The amendments ensure that the application process is streamlined and accessible, allowing for electronic submissions while maintaining the requirement for annual applications by April 1st for most programs. The changes aim to enhance the efficiency of the property tax relief process and provide better support for eligible property owners.

Statutes affected:
Introduced, 02/03/2026: 10-4-24.14, 10-4-40, 10-4-41, 10-6A-4, 10-6B-9, 10-6C-3, 10-18A-7