South Dakota is expanding property tax relief for disabled veterans and their surviving spouses by allowing them to request refunds of taxes paid in previous years if they missed application deadlines—with special consideration given to veterans whose disability claims are still pending with the federal government. The bill lets county commissioners refund the difference in taxes dating back up to four years for veterans who otherwise qualified but missed the filing deadline. This change makes the tax relief program more accessible by giving disabled veterans a second chance to claim benefits they're entitled to.
The amendment changes the bill from a requirement ("require") to a discretionary authorization ("authorize"), and it shifts county boards from being obligated to abate or refund taxes for disabled veterans and surviving spouses who miss deadlines to being permitted to do so at their discretion. This WEAKENS the bill by removing the mandatory nature of tax relief for these groups.
The amendment shifts the bill from merely authorizing counties to provide tax refunds to disabled veterans and surviving spouses to affirmatively requiring county boards to abate or refund taxes when eligibility requirements are met, particularly for veterans with pending disability claims through the VA. This change STRENGTHENS the bill by making tax relief mandatory rather than discretionary and extending refunds back to the effective date of VA claims rather than limiting them to four years.
The amendment corrects technical errors in the bill's statutory references (changing "13-39" to "10-13-39" in multiple places) and removes redundant language ("pursuant to." becomes a period), while making minor punctuation adjustments—these are purely housekeeping changes that clarify the enrolled version without altering the substantive policy on tax relief for disabled veterans and surviving spouses.
Other amendments
Signed by the Governor H.J. 578
Delivered to the Governor H.J. 520
Signed by the President S.J. 470
Signed by the Speaker H.J. 492
Senate Do Pass Amended Passed, YEAS 31, NAYS 2. S.J. 430
Senate Remove from Consent Calendar S.J. 412
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 5, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 272
House of Representatives Do Pass Amended Passed, YEAS 62, NAYS 0. H.J. 317
House of Representatives Motion to amend H.J. 317
Taxation Do Pass Amended Passed, YEAS 13, NAYS 0. H.J. 7
Taxation Motion to amend Passed, YEAS 10, NAYS 3. H.J. 6
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 180
Prime sponsor · Sen.
R
Prime sponsor · Rep.
R
Do Pass Amended
Taxation — Do Pass
Do Pass Amended
Taxation — Motion to amend
Taxation — Do Pass Amended