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26.160.15 101st Legislative Session 1259
2026 South Dakota Legislature
House Bill 1259
Introduced by: The Committee on Local Government
Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to require that the Department of Revenue provide for an online application 1
for property tax relief programs. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That § 10-4-24.14 be AMENDED: 4
10-4-24.14. The An application for the reduction of tax on a dwelling owned and 5
occupied by a paraplegic or an individual with the loss , or loss of use , of both lower 6
extremities, as provided in §§ 10-4-24.11 to 10-4-24.13, inclusive, must be annually 7
submitted on or before April first on forms prescribed by the secretary of revenue the 8
Department of Revenue, or on a website maintained by the department. The department 9
shall provide the form must be made available, and any application it receives online, to 10
the county treasurer who . 11
The county treasurer shall, upon the request of an applicant, assist the applicant 12
in completing the form application. The property owner shall sign the application under 13
penalty of perjury. The application must include the documentary evidence the county 14
treasurer deems necessary to assure validity of the claim. 15
Section 2. That § 10-4-40 be AMENDED: 16
10-4-40. Two hundred thousand dollars of the full and true value of the total 17
amount of a dwelling or portion thereof classified as owner -occupied pursuant to §§ 10-18
13-39 to 10-13-40.4, inclusive, that is owned and occupied by a veteran who is rated as 19
permanently and totally disabled from a service -connected disability is exempt from 20
property taxation. The veteran shall apply for this partial exemption on a form prescribed 21
by the secretary of revenue the Department of Revenue, or on a website maintained by 22
the department. Any application or supporting document for this exemption is confidential. 23
Any A veteran who would otherwise qualify for this exemption but fails to comply with the 24
application deadline for the owner -occupied classification or the deadline for application 25
26.160.15 2 1259
Underscores indicate new language.
Overstrikes indicate deleted language.
for this exemption may petition the board of county commissioners to recalculate the 1
taxes based upon the owner -occupied classification and this exemption and abate or 2
refund the difference in taxes pursuant to chapter 10-18. 3
If the director of equalization determines that the veteran receives an exemption 4
for the veteran's dwelling pursuant to this section, the veteran retains that exemption 5
until the property ownership is transferred, the veteran does not occupy the dwelling, or 6
the property has a change in use. If the legal description of property is changed or 7
amended and the veteran continues to reside in the dwelling, the veteran retains the 8
exemption provided by this section. 9
Section 3. That § 10-4-41 be AMENDED: 10
10-4-41. Two hundred thousand dollars of the full and true value of the total 11
amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-12
13-39 to 10-13-40.4, inclusive, is exempt from property taxation if owned and occupied 13
by: 14
(1) The surviving spouse of a veteran who was rated as permanently and totally 15
disabled from a service-connected disability; or 16
(2) The surviving spouse of a veteran, who receives dependency and indemnity 17
compensation from the United States Department of Veterans Affairs as a result of 18
the veteran's service-connected death. 19
The surviving spouse shall apply for this partial exemption on a form prescribed by 20
the secretary of revenue the Department of Revenue, or on a website maintained by the 21
department. Any application or supporting document for this exemption is confidential. 22
Any A surviving spouse who would otherwise qualify for this exemption but fails to comply 23
with the application deadline for the owner -occupied classification or the deadline for 24
application for this exemption may petition the board of county commissioners to 25
recalculate the taxes based upon the owner -occupied classification and this exemption 26
and abate or refund the difference in taxes pursuant to chapter 10-18. 27
If the director of equalization determines that the surviving spouse receives an 28
exemption for the dwelling pursuant to this section, the surviving spouse retains that 29
exemption until the property ownership is transferred, the surviving spouse does not 30
occupy the dwelling, the surviving spouse remarries, or the property has a change in use. 31
If the legal description of property is changed or amended and the surviving spouse 32
continues to reside in the dwelling, the surviving spouse retains the exemption provided 33
by this section. 34
26.160.15 3 1259
Underscores indicate new language.
Overstrikes indicate deleted language.
Section 4. That § 10-6A-4 be AMENDED: 1
10-6A-4. The An application for the real property tax assessment freeze provided 2
under this chapter shall must be annually submitted to the county treasurer on or before 3
April first on forms prescribed by the secretary of revenue, or on a website maintained by 4
the department. The department shall provide the form shall be made available, and any 5
application it receives online, to the county treasurer who. 6
The county treasurer shall, upon request of an applicant, assist the applicant in 7
completing the form application. The property owner shall sign the certificate application 8
under penalty of perjury. A person failing to comply with the April first deadline for the 9
previous year, but otherwise qualifying for the real property tax assessment freeze 10
provided under this chapter, may petition the board of county commissioners to 11
recalculate the taxes based on the valuation the person would have received under this 12
program and abate the difference in taxes. 13
Section 5. That § 10-6B-9 be AMENDED: 14
10-6B-9. Claims An application for a reduction of real property taxes under this 15
chapter shall be made annually must be annually submitted to the county treasurer on or 16
before April first upon forms prescribed by the secretary of revenue. Forms shall be made 17
available of the Department of Revenue, or on a website maintained by the department. 18
The department shall provide the form, and any application it receives online, to the 19
county treasurers who treasurer. 20
The county treasurer shall, upon request of a claimant an applicant , assist the 21
claimant applicant in completing the application. 22
Section 6. That § 10-6C-3 be AMENDED: 23
10-6C-3. To be eligible for the prohibition on the collection of real property taxes 24
under this chapter, a person must submit an application annually, on or before April first, 25
to the county treasurer in the county where the person's property is located. The 26
application must be made on forms prescribed by the secretary in rules promulgated 27
pursuant to chapter 1-26, or on a website maintained by the department . The secretary 28
shall make available to each county treasurer, forms for the property tax program and 29
any application it receives online . Each county treasurer shall, upon request of an 30
applicant, assist the applicant in completing the forms application. 31
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Underscores indicate new language.
Overstrikes indicate deleted language.
Section 7. That a NEW SECTION be added to chapter 10-13: 1
For purposes of receiving applications for the property tax relief programs pursuant 2
to §§ 10-4-24.14, 10-4-40, 10-4-41, 10-6A-4, 10-6B-9, 10-6C-3, and 10-18A-7, the 3
Department of Revenue shall maintain a public website where property owners may 4
submit applications, and the documentary evidence therefor, for property tax relief. 5
Section 8. That § 10-18A-7 be AMENDED: 6
10-18A-7. Claims An application for a refund of real property taxes under this 7
chapter shall must be made annually on or before July first upon on forms prescribed by 8
the secretary of revenue. Forms shall be made available of the Department of Revenue, 9
or on a website maintained by the department. The department shall provide the form, 10
and any application it receives online, to the county treasurers who treasurer. 11
The county treasurer shall, upon request of a claimant an applicant , assist the 12
claimant applicant in completing the application. In case of sickness, absence, or other 13
disability of the claimant applicant, or if other good cause exists, the secretary may extend 14
for a period not to exceed six months the time for filing a claim an application. 15