HB 1001 updates South Dakota's property tax freeze program for seniors and disabled homeowners by clarifying how the "base year" assessment is determined and allowing applicants to choose a year after the base year if it benefits them. The bill also updates the definition of "disabled" to reference current Social Security regulations instead of those frozen at January 1, 2008, ensuring the program reflects current federal disability standards.
AI-generated summary
This bill does not directly amend codified state law.
Signed by the Governor H.J. 626
Delivered to the Governor H.J. 498
Signed by the President S.J. 416
Signed by the Speaker H.J. 483
Senate Do Pass Passed, YEAS 35, NAYS 0. S.J. 380
Taxation Certified uncontested, placed on consent YEAS 6, NAYS 0.
Taxation Do Pass Passed, YEAS 6, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 224
House of Representatives Do Pass Passed, YEAS 63, NAYS 4. H.J. 237
House of Representatives Fiscal Note Requested H.J. 125
Taxation Do Pass Passed, YEAS 12, NAYS 0. H.J. 1
Taxation Scheduled for hearing H.J. 1
House of Representatives Referred to House Taxation H.J. 29
First Reading House H.J. 7
Michael Diedrich
Prime sponsor · Sen.
R
Mike Weisgram
Prime sponsor · Rep.
R
Cosponsors
Taxation — Do Pass
Taxation — Certified uncontested, placed on consent
Do Pass
Taxation — Do Pass