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.

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.