Clarifies that multiple garages or structures can be classified as owner-occupied single-family dwellings.
This bill amends South Dakota tax laws to clarify that multiple garages or structures can be classified as owner-occupied single-family dwellings. It specifies that a contractor can have up to four dwellings classified as owner-occupied single-family dwellings, provided that only the portion not currently or previously occupied is classified as such. The bill also outlines the application provisions for owner-occupants and defines what constitutes an owner-occupied single-family dwelling, including related garages and ancillary structures.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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