Modifies property tax relief for disabled veterans and surviving spouses in South Dakota.

South Dakota HB1193 amends property tax relief provisions for disabled veterans and their surviving spouses. It allows for a refund of taxes if the veteran or surviving spouse fails to meet application deadlines, provided they meet other eligibility criteria. The exemption remains in effect until property ownership is transferred, the veteran or spouse no longer occupies the dwelling, or there is a change in property use. The bill also ensures that the exemption continues if the legal description of the property is amended while the veteran or spouse remains in residence.

Modifies property tax relief for disabled veterans and surviving spouses in South Dakota.

South Dakota HB1193 amends property tax relief provisions for disabled veterans and their surviving spouses. It allows for a refund of taxes if the veteran or surviving spouse fails to meet application deadlines, provided they meet other eligibility criteria. The exemption remains in effect until property ownership is transferred, the veteran or spouse no longer occupies the dwelling, or there is a change in property use. The bill also ensures that the exemption continues if the legal description of the property is amended while the veteran or spouse remains in residence.