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modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency.

This bill appropriates $450,000 to give refunds on real property taxes and sales taxes to elderly and disabled South Dakotans. It increases the income limits that qualify people for these tax refunds—for example, a single-person household with income up to $11,949 can now qualify (up from the previous limit of $10,059), and the refund percentages are adjusted accordingly across all income brackets.

transfer a property tax relief program, to change income requirements for certain property tax relief programs, and to index certain income schedules to inflation.

This bill moves responsibility for administering a property tax relief program from one state agency to the Department of Revenue and adjusts income limits for seniors and other property owners to account for inflation. The bill also establishes clearer definitions for who qualifies for these relief programs, such as defining "head of household" and "single-family dwelling" to ensure consistent eligibility determinations. These changes aim to make the property tax relief programs more accessible and easier to administer.