SDLRC - 2020 House Bill 1279 - SD Legislature require property owners to receive notification of property tax reduction programs.
An Act to
owners to receive
notification of property tax reduction programs.
by the Legislature of the State of South Dakota:
That § 10-6-50 be AMENDED:
The director of equalization
shall mail or transmit electronically a notice of assessment to each
property owner not later than March first. The
secretary of revenue shall prescribe uniform
notice of assessment
(1) A statement that property
occupied by the owner or a parent of the owner may be eligible for
tax relief by being classified as an owner-occupied single-family
dwelling pursuant to §§ 10-13-39 through 10-13-40;
(2) A statement that property
owned and occupied by a veteran who is rated as permanently and
totally disabled from a service-connected disability or the veteran's
surviving spouse may be eligible for tax relief pursuant to
§§ 10-4-40 and 10-4-41;
(3) A statement that a
dwelling specifically designed for use by a paraplegic as a
wheelchair home that is owned and occupied by a paraplegic veteran, a
veteran with the loss or loss of use of both lower extremities, or
the veteran's surviving spouse may be eligible for tax relief
pursuant to § 10-4-24.10;
(4) A statement that a
dwelling owned and occupied by a paraplegic or an individual with the
loss or loss of use of both lower extremities may be eligible for tax
relief pursuant to § 10-4-24.11; and
(5) A statement that property
owned by a citizen who reached sixty-five years of age or who is
disabled may be eligible for tax relief pursuant to chapter 10-6A;
(6) Uniform information
which shall be used by the director of equalization for notification
of property owners as required by this section
prescribed by the secretary of revenue.
Catchlines are not law.
(§ 2-16-13.1) Underscores
indicate new language.
indicate deleted language.