SB12

Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Complete·2/11/26

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.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
28
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Democratic CaucusRepublican Caucus

Roll Call Votes

69 Yea

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0 Nay

1 Absent

R

Calendar

Feb 3

12:00 AM

House Taxation Hearing

Jan 16

12:00 AM

Senate Taxation Hearing

History

Feb 11

Senate

Signed by the Governor on February 11, 2026 S.J. 240

Feb 9

Senate

Delivered to the Governor on February 09, 2026 S.J. 219

Feb 6

House

Signed by the Speaker H.J. 251