provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

What This Bill Does

• provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
• Official keyword topics: Property Tax Tax Exemptions and Refunds Taxation Veterans Affairs Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4798/Detail">Otten</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4741/Detail">Crabtree</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4743/Detail">Davis</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4745/Detail">Deibert</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4765/Detail">Hulse</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4769/Detail">Jensen (Kevin)</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4794/Detail">Nelson</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4803/Detail">Pischke</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4807/Detail">Reed</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4814/Detail">Rohl</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4827/Detail">Vilhauer</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4828/Detail">Voight</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4837/Detail">Wipf</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4835/Detail">Zikmund</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4753/Detail">Goodwin</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4731/Detail">Andera</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4734/Detail">Aylward</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4735/Detail">Bahmuller</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4737/Detail">Baxter</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4764/Detail">Hughes</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4771/Detail">Jordan</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4778/Detail">Kull</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4789/Detail">Moore</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4804/Detail">Pourier</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4810/Detail">Reisch</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4812/Detail">Roby</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4947/Detail">Shubeck</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4830/Detail">Walburg</a>

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
Official keyword topics:
Property Tax
Tax Exemptions and Refunds
Taxation
Veterans Affairs
Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4798/Detail">Otten</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4741/Detail">Crabtree</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4743/Detail">Davis</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4745/Detail">Deibert</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4765/Detail">Hulse</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4769/Detail">Jensen (Kevin)</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4794/Detail">Nelson</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4803/Detail">Pischke</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4807/Detail">Reed</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4814/Detail">Rohl</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4827/Detail">Vilhauer</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4828/Detail">Voight</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4837/Detail">Wipf</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4835/Detail">Zikmund</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4753/Detail">Goodwin</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4731/Detail">Andera</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4734/Detail">Aylward</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4735/Detail">Bahmuller</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4737/Detail">Baxter</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4764/Detail">Hughes</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4771/Detail">Jordan</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4778/Detail">Kull</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4789/Detail">Moore</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4804/Detail">Pourier</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4810/Detail">Reisch</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4812/Detail">Roby</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4947/Detail">Shubeck</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4830/Detail">Walburg</a>

Current Bill Text

26.116.27 101st Legislative Session 12

2026 South Dakota Legislature
Senate Bill 12
ENROLLED

AN ACT

ENTITLED An Act to provide for a refund of property taxes in previous years for
qualifying veterans and surviving spouses.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-4-24.10 be AMENDED:
10-4-24.10. A dwelling or part of a dwelling designed as provided in § 10-4-24.9
that is owned and occupied for the full calendar year in which a tax is to be levied by a
paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the
unremarried widow or widower of the veteran is exempt from taxation. If the director of
equalization determines that a veteran or the veteran's unremarried widow or widower is
entitled to the exemption provided in this section, the veteran or the veteran's
unremarried widow or widower retains that exemption until the property ownership is
transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy
the dwelling, or the property has a change in use. If the legal description of the property
is changed, the exemption remains in place as long as the veter an or the veteran's
unremarried widow or widower continues to reside in the dwelling.
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 may petition the board of county commissioners to refund
the taxes paid in any of the previous four years on the property that would otherwise
qualify for the exemption. The board of county commissioners may, in its discretion, reject
or approve the application for a refund. The petition for, and the consideratio n and
issuance of, a property tax refund under this section must be in the manner set forth in
chapter 10-18.
Section 2. That § 10-18-2 be AMENDED:
26.116.27 2 12
SB12 ENROLLED
10-18-2. The board of county commissioners may compromise, abate or rebate
taxes in the following cases:
(1) The board may abate any or all of the delinquent taxes and penalty on real property
if taxes remain unpaid and the property has been offered for sale as required by
the code for two successive years and not sold because of depreciation in the value
of the property or otherwise, or if any property has been bid in by the county and
one year has elapsed since the bid;
(2) If the board determines that the full amount of any taxes extended and charged
against any real property platted into lots and blocks cannot be realized by a sale
of the property or otherwise, it may settle or compromise any of the taxes for any
year or years as in its judgment is in the best interest of the county;
(3) The board may compromise, abate, or cancel any taxes extended against any real
property conveyed to the State of South Dakota for the benefit of any of its
educational institutions, or when the county has acquired lands through foreclosure
of permanent sc hool fund mortgage loans, courthouse building fund loans, jail
building fund loans, courthouse and jail building fund loans, or through foreclosure
of mortgages pledged to the county to secure county deposits or lands taken in
satisfaction thereof;
(4) The board may, as a means of relief, abate in an equitable manner the taxes
assessed or extended against real property for the year in which a loss occurred
because of flood, fire, storm, or other unavoidable casualty;
(5) Repealed by SL 1992, ch 80, § 148;
(6) If the board determines that the full amount of any taxes extended and charged
against a centrally assessed railroad company cannot be realized by a sale of the
property or otherwise, and the railroad is in bankruptcy or receivership, the board
may settle or compromise any of the taxes for any year or years as in its judgment
is in the best interest of the county;
(7) The board may abate or refund the taxes assessed or extended on any real
property from which structures have been removed after the assessment date upon
verification by the director of equalization;
(8) The board may abate or refund the taxes pursuant to § 10-6A-4;
(9) The board may abate or refund the taxes pursuant to § 10-13-40.4;
(10) The board may abate or refund the taxes pursuant to § 10-4-40; and
(11) The board may abate or refund the taxes pursuant to § 10-4-24.10.
26.116.27 3 12
SB12 ENROLLED
The amount of any such taxes so compromised, abated, or refunded shall be
apportioned pro rata among the several funds and taxing districts affected thereby.
26.116.27 4 12
SB12 ENROLLED
An Act to provide for a refund of property taxes in previous years for qualifying veterans and
surviving spouses.

I certify that the attached Act originated in
the:

Senate as Bill No. 12

Secretary of the Senate

President of the Senate

Attest:

Secretary of the Senate

Speaker of the House

Attest:

Chief Clerk of the House

Senate Bill No. 12
File No. ____
Chapter No. ______

Received at this Executive Office
this _____ day of _____________,

2026 at ____________M.

By
for the Governor

The attached Act is hereby
approved this ________ day of
______________, A.D., 2026

Governor

STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________, 2026
at _________ o'clock __M.

Secretary of State

By
Asst. Secretary of State