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 changed county boards from being required to abate or refund taxes for late-applicant disabled veterans and surviving spouses to having discretionary authority to do so.
The amendment expands tax abatement eligibility for veterans with pending disability claims, changes the board's discretion to mandatory action, and extends the refund period from four years to the claim's effective date.
The amendment corrected a cross-reference from "§§ 13-39" to "§§ 10-13-39" in two sections governing property tax exemptions 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