South Dakota 2023 Regular Session

South Dakota House Bill HB1052

Introduced
1/11/23  

Caption

Change the eligibility requirements of a property tax relief program for disabled veterans and surviving spouses.

Impact

If enacted, the bill will allow one hundred fifty thousand dollars of the full value of a dwelling owned and occupied by qualifying veterans or their surviving spouses to be exempt from property taxation. This change is expected to provide significant financial relief to those who have served in the military and their families, making home ownership more affordable and reducing the tax burden on these individuals. Moreover, the bill includes provisions to ensure that the exemptions remain intact as long as the qualifying individuals continue to occupy the properties.

Summary

House Bill 1052 aims to amend the eligibility requirements for a property tax relief program specifically designed for disabled veterans and their surviving spouses in South Dakota. The bill proposes changes to the existing statutes that provide certain tax exemptions for veterans rated as permanently and totally disabled or those rated at least seventy percent disabled due to service-connected disabilities. The intent is to improve access to tax relief for veterans and their families, recognizing their service and sacrifices.

Contention

While the bill is primarily aimed at offering support to veterans and their families, there may be varying opinions regarding its impact on state revenue. Some may argue that increased exemptions could lead to a reduction in tax income for local governments, potentially affecting public services and infrastructure. As such, debates may arise over the balance between providing necessary benefits to veterans and maintaining adequate funding for community services.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1082

Change the eligibility requirements, and the exempt value, of a property tax relief program for disabled veterans and surviving spouses.

SD HB1083

Provide a partial property tax exemption for the surviving spouses of certain veterans.

SD HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

SD HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

SD HB1470

Real property; tax exemption for certain disabled veterans and surviving spouses.

SD HB2361

Real property; tax exemption for certain disabled veterans and surviving spouses.

SD HB443

Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application

SD HB923

Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application

SD HB2404

Real property tax; certain driveways owned by disabled veterans and surviving spouses exempted.

SD HB2414

Real property; tax exemption for disabled veterans or surviving spouse.

Similar Bills

No similar bills found.