FOR AN ACT ENTITLED, An Act to  make an appropriation to fund tax refunds for elderly and disabled persons and to revise the income eligibility requirements for property tax and sales tax refunds.
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 one million dollars ($1,000,000), 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 chapters 10- 18A and 10-45A. An amount not to exceed ten thousand dollars ($10,000) in fiscal year 2003 may be used for the administrative costs of this Act.
     Section  2.  The secretary 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, 2003, shall revert in accordance with §  4-8-21.
     Section  4.  That § 10-18A-5 be amended to read as follows:
     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	$3,250 $3,500	35%
3,251 3,501	3,510 3,760	34%
3,511 3,761	3,770 4,020	33%
3,771 4,021	4,030 4,280	32%
4,031 4,281	4,290 4,540	31%
4,291 4,541	4,550 4,800	30%
4,551 4,801	4,810 5,060	29%
4,811 5,061	5,070 5,320	28%
5,071 5,321	5,330 5,580	27%
5,531 5,581	5,590 5,840	26%
5,591 5,841	5,850 6,100	25%
5,851 6,101	6,110 6,360	24%
6,111 6,361	6,370 6,620	23%
6,371 6,621	6,630 6,880	22%
6,631 6,881	6,890 7,140	21%
6,891 7,141	7,150 7,400	20%
7,151 7,401	7,410 7,660	19%
7,411 7,661	7,670 7,920	18%
7,671 7,921	7,930 8,180	17%
7,931 8,181	8,190 8,440	16%
8,191 8,441	8,450 8,700	15%
8,451 8,701	8,710 8,960	14%
8,711 8,961	8,970 9,220	13%
8,971 9,221	9,230 9,480	12%
9,231 9,481	9,500 9,750	11%
over 9,500 9,750		No refund

     Section  5.  That § 10-18A-6 be amended to read as follows:
     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
at least:	but not more than	or paid shall be
$ 0	$6,000 $6,250	55%
6,001 6,251	6,361 6,611	53%
6,362 6,612	6,722 6,972	51%
6,723 6,973	7,083 7,333	49%
7,084 7,334	7,444 7,694	47%
7,445 7,695	7,805 8,055	45%
7,806 8,056	8,166 8,416	43%
8,167 8,417	8,527 8,777	41%
8,528 8,778	8,888 9,138	39%
8,889 9,139	9,249 9,499	37%
9,250 9,500	9,610 9,860	35%
9,611 9,861	9,971 10,221	33%
9,972 10,222	10,332 10,582	31%
10,333 10,583	10,693 10,943	29%
10,694 10,944	11,054 11,304	27%
11,055 11,305	11,415 11,665	25%
11,416 11,666	11,776 12,026	23%
11,777 12,027	12,137 12,387	21%
12,138 12,388	12,500 12,750	19%
over 12,500 12,750		No refund

     Section  6.  That § 10-45A-5 be amended to read as follows:

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     10-45A-5.   The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one individual shall be determined as follows:

             (1)      If the claimant's income is three thousand two hundred fifty five hundred dollars or less, a sum of two hundred fifty-eight dollars;

             (2)      If the claimant's income is three thousand two hundred fifty-one five hundred one dollars and not more than nine thousand five hundred seven hundred fifty dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between nine thousand seven hundred fifty dollars and the income of the claimant;

             (3)      If the claimant's income is more than nine thousand five hundred seven hundred fifty dollars, no refund.
     Section  7.  That § 10-45A-6 be amended to read as follows:
     10-45A-6.   The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one individual shall be determined as follows:

             (1)      If household income is six thousand two hundred fifty dollars or less, the sum of five hundred eighty-one dollars;

             (2)      If household income is six thousand one two hundred fifty-one dollars and not more than twelve thousand five hundred seven hundred fifty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between twelve thousand seven hundred fifty dollars and total household income;

             (3)      If household income is more than twelve thousand five hundred seven hundred fifty dollars, no refund.