10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.

The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule:

If household income

but not

The tax due reduction

is more than:

more than

on current levy is:

$ 0

$14,000

100%

14,001

15,000

75%

15,001

17,000

50%

17,001

18,000

25%

over 18,000

0%

Source: SL 1979, ch 62, § 3; SL 2015, ch 64, § 1; SL 2022, ch 25, § 2.

Effective July 1, 2023

SDLRC - Codified Law 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.

10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.

The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11, due or paid on a single-family dwelling for a single-member household is according to the following schedule:

If household income

but

The tax due reduction

is at least:

less than

on current levy is:

$ 0

$14,000

100%

14,000

15,000

75%

15,000

17,000

50%

17,000

18,000

25%

18,000

0%

Source: SL 1979, ch 62, § 3; SL 2015, ch 64, § 1; SL 2022, ch 25, § 2; SL 2023, ch 29, § 12.