2020 House Bill 1279 - Introduced

SDLRC - 2020 House Bill 1279 - SD Legislature require property owners to receive notification of property tax reduction programs.

20.530.11 95th Legislative Session 718

2020 South Dakota Legislature

House Bill 1279

Introduced by: Representative Diedrich

An Act to require property owners to receive notification of property tax reduction programs.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 10-6-50 be AMENDED:

10-6-50. Notice of assessment--Required information.

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 must contain:

(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; and

(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.

Overstrikes indicate deleted language.

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