Property tax refund for qualifying veterans and surviving spouses in South Dakota.

South Dakota SB12 amends property tax laws to allow a refund of taxes for qualifying veterans and surviving spouses who own and occupy their homes for the full year. The refund applies to paraplegic veterans, veterans who have lost both lower extremities, or the unremarried widow or widower of a veteran. The refund covers taxes paid in the previous four years if the veteran or surviving spouse fails to meet application deadlines. The board of county commissioners decides whether to approve the refund.

Property tax refund for qualifying veterans and surviving spouses in South Dakota.

South Dakota SB12 amends property tax laws to allow a refund of taxes for qualifying veterans and surviving spouses who own and occupy their homes for the full year. The refund applies to paraplegic veterans, veterans who have lost both lower extremities, or the unremarried widow or widower of a veteran. The refund covers taxes paid in the previous four years if the veteran or surviving spouse fails to meet application deadlines. The board of county commissioners decides whether to approve the refund.