2016 House Bill 1081 - 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, 2017, 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   $5,630   35%  
5,631   5,890   34%  
5,891   6,150   33%  
6,151   6,410   32%  
6,411   6,670   31%  
6,671   6,930   30%  
6,931   7,190   29%  
7,191   7,450   28%  
7,451   7,710   27%  
7,711   7,970   26%  
7,971   8,230   25%  
8,231   8,490   24%  
8,491   8,750   23%  
8,751   9,010   22%  
9,011   9,270   21%  
9,271   9,530   20%  
9,531   9,790   19%  
9,791   10,050   18%  
10,051   10,310   17%  
10,311   10,570   16%  
10,571   10,830   15%  
10,831   11,090   14%  
11,091   11,350   13%  
11,351   11,610       12%  
11,611   11,880   11%  
over 11,880     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   $9,520   55%  
9,521   9,881   53%  
9,882   10,242   51%  
10,243   10,603   49%  
10,604   10,964   47%  
10,965   11,325   45%  
11,326   11,686   43%  
11,687   12,047   41%  
12,048   12,408   39%  
12,409   12,769   37%  
12,770   13,130   35%  
13,131   13,491   33%  
13,492   13,852   31%  
13,853   14,213   29%  
14,214   14,574   27%  
14,575   14,935   25%  
14,936   15,296   23%  
15,297   15,657   21%  
15,658   16,020   19%  
over 16,020     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 five thousand six hundred thirty dollars or less, a sum of two hundred fifty-eight dollars;
            (2)    If the claimant's income is five thousand six hundred thirty dollars and not more than eleven thousand eight hundred eighty dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between eleven thousand eight hundred eighty dollars

and the income of the claimant; and

            (3)    If the claimant's income is more than eleven thousand eight hundred eighty 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 nine thousand five hundred twenty dollars or less, the sum of five hundred eighty-one dollars;
            (2)    If household income is nine thousand five hundred twenty dollars and not more than sixteen thousand twenty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between sixteen thousand twenty dollars and total household income; and
            (3)    If household income is more than sixteen thousand twenty 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. 1081

____________________________
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. 1081
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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