SB126

Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

Introduced·1/26/26

Increases the property tax exemption for disabled veterans and their surviving spouses in South Dakota.

South Dakota SB126 increases the property tax exemption for disabled veterans and their surviving spouses from $250,000 to $350,000. The exemption applies to owner-occupied dwellings. Surviving spouses retain the exemption until property ownership is transferred, they stop occupying the dwelling, they remarry, or the property changes use. Applications for the exemption are confidential, and late applications can petition for tax recalculation.

Included in complete analysis

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
9
RRRRRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Failed

Calendar

Feb 11

12:00 AM

Senate Taxation Hearing

Feb 6

12:00 AM

Senate Taxation Hearing

History

Feb 20

Senate

Senate Do Pass Amended, Failed, YEAS 14, NAYS 20. S.J. 342

Feb 19

Senate

Referred to Senate Senate, Passed S.J. 309

Feb 17

Senate

Referred to Senate Committee on Appropriations, Passed S.J. 269