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State of South Dakota
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NINETY-FOURTH SESSION LEGISLATIVE ASSEMBLY, 2019 |
| 596B0133 | HOUSE MILITARY AND VETERANS AFFAIRS ENGROSSED NO. HB 1080 - 2/14/2019 |
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Introduced by: Representatives Zikmund, Barthel, Beal, Bordeaux, Borglum, Brunner,
Cwach, Deutsch, Diedrich, Duba, Duvall, Finck, Glanzer, Goodwin, Gosch,
Healy, Howard, Jensen (Kevin), Johnson (David), Koth, Latterell, Lesmeister,
Livermont, Marty, McCleerey, Mulally, Peterson (Kent), Peterson (Sue),
Qualm, Ring, Schoenfish, Smith (Jamie), Steele, Sullivan, Willadsen, and
York and Senators Stalzer, DiSanto, Kennedy, Nesiba, Novstrup, Rusch,
Russell, Schoenbeck, Smith (VJ), Soholt, Solano, and Steinhauer
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FOR AN ACT ENTITLED, An Act to increase the property tax exemption allowed for certain
veterans with a disability and the surviving spouses of certain veterans with a disability.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-4-40 be amended to read:
10-4-40.One hundred thousand One hundred fifty thousand dollars of the full and true value
of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to
§§ 10-13-39 to 10-13-40.4, inclusive, that is owned and occupied by a veteran who is rated as
permanently and totally disabled from a service-connected disability is exempt from property
taxation. The veteran shall apply for this partial exemption on a form prescribed by the secretary
of revenue. Any application or supporting document for this exemption is confidential. Any
veteran who would otherwise qualify for this exemption but fails to comply with the application
deadline for the owner-occupied classification or the deadline for application for this exemption
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-4-40 be amended to read:
10-4-40.
may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption and abate or refund the difference in taxes pursuant
to chapter 10-18.
If the director of equalization determines that the veteran receives an exemption for the
veteran's dwelling pursuant to this section, the veteran retains that exemption until such time
as the property ownership is transferred, the veteran does not occupy the dwelling, or the
property has a change in use. If the legal description of property is changed or amended and the
veteran continues to reside in the dwelling, the veteran retains the exemption provided by this
section.
Section 2. That § 10-4-41 be amended to read:
10-4-41.One hundred thousand One hundred fifty thousand dollars of the full and true value
of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to
§§ 10-13-39 to 10-13-40.4, inclusive, that is owned and occupied by the surviving spouse of a
veteran who was rated as permanently and totally disabled from a service-connected disability
is exempt from property taxation. The surviving spouse shall apply for this partial exemption
on a form prescribed by the secretary of revenue. Any application or supporting document for
this exemption is confidential. Any surviving spouse who would otherwise qualify for this
exemption but fails to comply with the application deadline for the owner-occupied
classification or the deadline for application for this exemption may petition the board of county
commissioners to recalculate the taxes based upon the owner-occupied classification and this
exemption and abate or refund the difference in taxes pursuant to chapter 10-18.
Section 2. That § 10-4-41 be amended to read:
10-4-41.
If the director of equalization determines that the surviving spouse receives an exemption
for the dwelling pursuant to this section, the surviving spouse retains that exemption until such
time as the property ownership is transferred, the surviving spouse does not occupy the
dwelling, the surviving spouse remarries, or the property has a change in use. If the legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section.
