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

This bill amends South Dakota's property tax exemption rules for surviving spouses of veterans who are permanently and totally disabled or who receive dependency and indemnity compensation. It ensures that these spouses can retain their exemption until they transfer property ownership, cease occupying the dwelling, remarry, or the property changes use. The bill also allows surviving spouses who miss the application deadline to petition for a tax recalculation.

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

This bill amends South Dakota's property tax exemption rules for surviving spouses of veterans who are permanently and totally disabled or who receive dependency and indemnity compensation. It ensures that these spouses can retain their exemption until they transfer property ownership, cease occupying the dwelling, remarry, or the property changes use. The bill also allows surviving spouses who miss the application deadline to petition for a tax recalculation.