2019 House Bill 1256 - Enrolled

        
AN ACT

        ENTITLED, An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property and sales tax refunds, and to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. There is hereby appropriated from the general fund the sum of four hundred fifty thousand dollars ($450,000), or so much thereof as may be necessary, to the Department of Revenue to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. An amount not to exceed twenty thousand dollars may be used for the administrative costs of this Act.
    Section 2. The secretary of the Department of Revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.
    Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June  30, 2020, shall revert in accordance with the procedures prescribed in chapter 4-8.
    Section 4. That § 10-18A-5 be amended to read:
    10-18A-5. The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter shall be according to the following schedule:
    The refund of real  
If household income is     property taxes due  
more than:   but less than   or paid shall be  
$ 0   $6,017   35%  
6,018   6,286   34%  
6,287   6,556   33%  
6,557   6,825   32%  
6,826   7,094   31%  
7,095   7,364   30%  
7,365   7,633   29%  
7,634   7,902   28%  
7,903   8,171   27%  
8,172   8,441   26%  
8,442   8,710   25%  
8,711   8,979   24%  
8,980   9,248   23%  
9,249   9,518   22%  
9,519   9,787   21%  
9,788   10,056   20%  
10,057   10,326   19%  
10,327   10,595   18%  
10,596   10,864   17%  
10,865   11,133   16%  
11,134   11,403   15%  
11,404   11,672   14%  
11,673   11,941   13%  
11,942   12,210   12%  
12,211   12,490   11%  
over 12,490     No refund  
    Section 5. That § 10-18A-6 be amended to read:
    10-18A-6. The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter shall be according to the following schedule:
    The refund of real  
If household income is     property taxes due  
more than:   but not more than   or paid shall be  
$ 0   $10,142   55%  
10,143   10518   53%  
10,519   10,894   51%  
10,895   11,270   49%  
11,271   11,645   47%  
11,646   12,021   45%  
12,022   12,397   43%  
12,398   12,773   41%  
12,774   13,149   39%  
13,150   13,525   37%  
13,526   13,901   35%  
13,902   14,277   33%  
14,278   14,653   31%  
14,654   15,028   29%  
15,029   15,404   27%  
15,405   15,780   25%  
15,781   16,156   23%  
16,157   16,532   21%  
16,533   16,910   19%  
over 16,910     No refund  
    Section 6. That § 10-45A-5 be amended to read:
    10-45A-5. The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person shall be determined as follows:
            (1)    If the claimant's income is six thousand seventeen dollars or less, a sum of two hundred fifty-eight dollars;
            (2)    If the claimant's income is six thousand eighteen dollars and not more than twelve thousand four hundred ninety dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between twelve thousand four hundred ninety dollars and the

income of the claimant; and

            (3)    If the claimant's income is more than twelve thousand four hundred ninety dollars, no refund.
    Section 7. That § 10-45A-6 be amended to read:
    10-45A-6. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:
            (1)    If household income is ten thousand one hundred forty-two dollars or less, the sum of five hundred eighty-one dollars;
            (2)    If household income is ten thousand one hundred forty-three dollars and not more than sixteen thousand nine hundred ten dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between sixteen thousand nine hundred ten dollars and total household income; and
            (3)    If household income is more than sixteen thousand nine hundred ten dollars, no refund.
    Section 8. Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and effect from and after its passage and approval.
An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property and sales tax refunds, and to declare an emergency.

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I certify that the attached Act originated in the

HOUSE as Bill No. 1256

____________________________
Chief Clerk
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____________________________
Speaker of the House

Attest:

____________________________
Chief Clerk

____________________________
President of the Senate

Attest:

____________________________
Secretary of the Senate

House Bill No. 1256
File No. ____
Chapter No. ______  
  =========================
Received at this Executive Office this _____ day of _____________ ,

20____ at ____________ M.


By _________________________
for the Governor
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The attached Act is hereby approved this ________ day of ______________ , A.D., 20___

____________________________
Governor
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STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________ , 20___
at _________ o'clock __ M.

____________________________
Secretary of State

By _________________________
Asst. Secretary of State
 


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