South Dakota / State / 2026 Session
Ch. 39, L. 2026 (Senate Bill 12) Added a four-year refund petition to the paraplegic veteran dwelling exemption
Amended 10-4-24.10 to let a veteran who would otherwise qualify for the paraplegic dwelling exemption, but who missed the owner-occupied classification deadline or the exemption deadline, petition the board of county commissioners to refund the taxes paid in any of the previous four years, with the board free to approve or reject in its discretion, and amended 10-18-2 so the abatement chapter carries the petition. Tracked because the paraplegic exemption is a full exemption with no ceiling and is the larger of the two South Dakota veteran property tax programs on any house worth more than $200,000, so four years of it is a substantial sum, and because the Department of Revenue still tells applicants the exemption must be applied for annually although the statute has continued it automatically since 2019.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done,
- In committee Done, Senate Taxation
- Passed one chamber Done, Senate, 33-0
- Passed both chambers Done, House, 69-0
- Signed by the governor Done,
- In effect Done,
Sponsors
- Tim Goodwin
- Ernie Otten
- Bobbi Andera
- Aaron Aylward
- Jessica Bahmuller
- Heather Baxter
- Casey Crabtree
- Sydney Davis
- Randy Deibert
- John Hughes
- Amber Hulse
- Kevin Jensen
- Dylan Jordan
- David Kull
- Scott Moore
- Lauren Nelson
- Tom Pischke
- Peri Pourier
- Tim Reed
- Tim Reisch
- Matt Roby
- Michael Rohl
- John Shubeck
- Glen Vilhauer
- Curt Voight
- Tim Walburg
- Brandon Wipf
- Larry Zikmund
What it touches
- SDCL § 10-4-24.10
- SDCL § 10-18-2
Catalog entries (2)
Official record
Read Ch. 39, L. 2026 (Senate Bill 12) on the jurisdiction's own record