South Dakota / State / 2026 Session
Ch. 40, L. 2026 (House Bill 1193) Made a four-year refund mandatory where a permanent and total claim was still pending at VA
Amended 10-4-40 to provide that where a veteran meets every eligibility requirement for the disabled veteran exemption except the application deadline because a permanent and total disability claim is pending at the United States Department of Veterans Affairs, the board of county commissioners must abate or refund the difference in taxes accumulated since the effective date of the claim, not exceeding the previous four years. The word is "must", where the neighbouring late-application paragraph says "may". Also amended 10-4-41 for surviving spouses, but without the mandatory limb, so the two sections now differ. Tracked because a veteran whose rating arrives years after the effective date has an entitlement rather than a request, and no summary of the program yet says so.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done,
- In committee Done, House Taxation
- Passed one chamber Done, House, 62-0
- Passed both chambers Done, Senate, 31-2
- Signed by the governor Done,
- In effect Done,
Sponsors
- Amber Hulse
- Tony Randolph
- Aaron Aylward
- Heather Baxter
- Tim Goodwin
- Travis Ismay
- Phil Jensen
- Dylan Jordan
- Kathy Rice
- Brandei Schaefbauer
What it touches
- SDCL § 10-4-40
- SDCL § 10-4-41
Catalog entries (3)
Official record
Read Ch. 40, L. 2026 (House Bill 1193) on the jurisdiction's own record