Changes to Existing Law

26.229.13 26.229.14 101st Legislative Session 1260 2026 South Dakota Legislature House Bill 1260 Introduced by: The Committee on Local Government Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to authorize the establishment of municipal property tax rebate programs. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That a NEW SECTION be added to chapter 10-13: 3 The governing body of a municipality may, by ordinance, establish a program to 4 provide a property tax rebate to an owner of an owner-occupied single-family dwelling 5 situated within the municipality. Only taxes levied by the municipality may be rebated 6 under the program. 7 If a municipality establishes a program to provide a property tax rebate pursuant 8 to this section, the municipality must issue a rebate to any applicant who meets the criteria 9 provided in the ordinance. 10 26.229.14 2 1260 HB1260 ENROLLED An Act to authorize the establishment of municipal property tax rebate programs. I certify that the attached Act originated in the: House as Bill No. 1260 Chief Clerk of the House Speaker of the House Attest: Chief Clerk of the House President of the Senate Attest: Secretary of the Senate House Bill No. 1260 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the Governor The attached Act is hereby approved this ________ day of ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________, 2026 at _________ o'clock __M. Secretary of State By Asst. Secretary of State