25.275.19 100th Legislative Session 44
2025 South Dakota Legislature
Senate Bill 44
Introduced by: The Chair of the Senate Committee on Appropriations at the request of the Department of Revenue
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An Act to modify tax refunds for elderly persons and persons with a disability, to
make an appropriation therefor, and to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-18A-5 be AMENDED:
10-18A-5. The amount of refund of real property taxes due or paid for a single-
member household made pursuant to this chapter is according to the following schedule:
The refund of real
If household income is property taxes due
at least: but not more than or paid shall be is
$ 0 $10,038$10,566 35%
10,03910,567 10,28810,816 34%
10,28910,817 10,53811,066 33%
10,53911,067 10,78811,316 32%
10,78911,317 11,03811,566 31%
11,03911,567 11,28811,816 30%
11,28911,817 11,53812,066 29%
11,53912,067 11,78812,316 28%
11,78912,317 12,03812,566 27%
12,03912,567 12,28812,816 26%
12,28912,817 12,53813,066 25%
12,53913,067 12,78813,316 24%
12,78913,317 13,03813,566 23%
13,03913,567 13,28813,816 22%
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13,28913,817 13,53814,066 21%
13,53914,067 13,78814,316 20%
13,78914,317 14,03814,566 19%
14,03914,567 14,28814,816 18%
14,28914,817 14,53815,066 17%
14,53915,067 14,78815,316 16%
14,78915,317 15,03815,566 15%
15,03915,567 15,28815,816 14%
15,28915,817 15,53816,066 13%
15,53916,067 15,78816,316 12%
15,78916,317 16,03816,566 11%
over 16,03816,566 No refund
Section 2. That § 10-18A-6 be AMENDED:
10-18A-6. The amount of refund of real property taxes due or paid for a multiple-
member household made pursuant to this chapter is according to the following schedule:
The refund of real
If household income is property taxes due
at least: but not more than or paid shall be is
$ 0 $15,392$16,184 55%
15,39316,185 15,74216,534 53%
15,74316,535 16,09216,884 51%
16,09316,885 16,44217,234 49%
16,44317,235 16,79217,584 47%
16,79317,585 17,14217,934 45%
17,14317,935 17,49218,284 43%
17,49318,285 17,84218,634 41%
17,84318,635 18,19218,984 39%
18,19318,985 18,542 19,334 37%
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18,54319,335 18,89219,684 35%
18,89319,685 19,24220,034 33%
19,24320,035 19,59220,384 31%
19,59320,385 19,94220,734 29%
19,94320,735 20,29221,084 27%
20,29321,085 20,64221,434 25%
20,64321,435 20,99221,784 23%
20,99321,785 21,34222,134 21%
21,34322,135 21,69222,484 19%
over 21,69222,484 No refund
Section 3. That § 10-45A-5 be AMENDED:
10-45A-5. The amount of any claim made pursuant to this chapter by a claimant
from a household consisting solely of one person is determined as follows:
(1) If the claimant's income is ten thousand thirty-eight ten thousand five hundred
sixty-six dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is ten thousand thirty-nine ten thousand five hundred
sixty-seven dollars and not more than sixteen thousand thirty-eight sixteen
thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and
four-tenths percent of the difference between sixteen thousand thirty-eight sixteen
thousand five hundred sixty-six dollars and the income of the claimant; and
(3) If the claimant's income is more than sixteen thousand thirty-eight sixteen
thousand five hundred sixty-six dollars, no refund.
Section 4. That § 10-45A-6 be AMENDED:
10-45A-6. The amount of any claim made pursuant to this chapter by a claimant
from a household consisting of more than one person is determined as follows:
(1) If household income is fifteen thousand three hundred ninety-two sixteen thousand
one hundred eighty-four dollars or less, the sum of five hundred eighty-one dollars;
(2) If household income is fifteen thousand three hundred ninety -three sixteen
thousand one hundred eighty-five dollars and not more than twenty-one thousand
six hundred ninety-two twenty-two thousand four hundred eighty-four dollars, a
sum of seventy-four dollars plus seven and eight-tenths percent of the difference
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between twenty-one thousand six hundred ninety-two twenty-two thousand four
hundred eighty-four dollars and total household income; and
(3) If household income is more than twenty-one thousand six hundred ninety-two
twenty-two thousand four hundred eighty-four dollars, no refund.
Section 5. There is appropriated $425,000 from the general fund, to the Department of
Revenue, for providing refunds for real property tax and sales tax to elderly and disabled
persons pursuant to chapters 10-18A and 10-45A. A portion of the sum, not exceeding twenty
thousand dollars, may be used for the administrative costs of this Act.
Section 6. The secretary of the Department of Revenue shall approve vouchers and the state
auditor shall draw warrants to pay expenditures authorized in this Act.
Section 7. Any amounts appropriated in this Act not lawfully expended or obligated by June
30, 2026, shall revert in accordance with the procedures prescribed in chapter 4-8.
Section 8. Whereas, this Act is necessary for the support of the state government and its
existing public institutions, an emergency is hereby declared to exist, and this Act shall be in
full force and effect from and after its passage and approval.
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