HB 1193 — modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

26.342.2026.342.21 101st Legislative Session 1193 South Dakota Legislature House Bill 1193 HOUSEENROLLED ENGROSSEDAN IntroducedA by:CT ENTITLED An Act to modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

RepresentativeB RandolphE AnIT ActENACTED toBY modifyTHE theL provisionsEGISLATURE forOF aTHE refundS ofTATE taxesOF toS disabledOUTH veteransD andAKOTA surviving: spouses under certain property tax relief programs.

B E IT ENACTED BY THE LEGISLATURE OF THE S TATE OF SOUTH D AKOTA :

Two hundred thousand dollars of the full and true value of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to §§ 10- 13-39 to 10-13-40.4, inclusive, that which is owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, is exempt from property taxation.

Any veteran who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemptionexemption, and, and the board may abate or refund the difference in taxes in the same manner set forth in chapter 10-18.

If the veteran meets all eligibility requirements for this exemption except for the application deadline due to a pending claim for a permanent and total disability rating through the United States Department of Veteran Affairs, the board must abate or refund the difference in taxes accumulated since the effective date of the claim, but not exceeding the previous four yearsyears. pursuant to.

If the director of equalization determines that the veteran receives an exemption for the veteran's dwelling pursuant to this section, the veteran retains that exemption until the property ownership is transferred, the veteran does not occupy the dwelling, or Overstrikes26.342.21 indicate2 deleted1193 language.the property has a change in use.

26.342.20 2 1193 the property has a change in use.

Any surviving spouse who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemptionexemption. and.

If the surviving spouse meets all eligibility requirements for this exemption except for the application deadline, the board may abate or refund the difference in taxes accumulated over a period not exceeding the previous four years, pursuant to chapter 10-10-18. 18.

Overstrikes10-18-1. indicate deleted language.

26.342.20Unless otherwise provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment HB1193 ENROLLED 26.342.21 3 1193 10-18-1.or tax is invalid for any reason provided in this section, the assessment or tax may be abated, or the tax refunded if paid.

Unless otherwise expressly provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment or tax is invalid for any reason provided in subdivisions (1) to (6), inclusive, this section, the assessment or tax may be abated, or the tax refunded if paid.

However, no No tax may be abated on any real property which that has been sold for taxes, while a tax certificate is outstanding.

OverstrikesHB1193 indicateENROLLED deleted26.342.21 language.4 1193 An Act to modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Received at this Executive Office I certify that the attached Act originated in this _____ day of _____________, the:

at ____________M.

House as Bill No.

1193 By Chief Clerk of the House for the Governor The attached Act is hereby approved this ________ day of Speaker of the House ______________, A.D., 2026 Attest:

Governor Chief Clerk of the House STATE OF SOUTH DAKOTA, ss.

Office of the Secretary of State President of the Senate Filed ____________, 2026 Attest:

at _________ o'clock __M.

Secretary of the Senate Secretary of State House Bill No.

1193 By File No.

____ Asst.

Secretary of State Chapter No.

______ HB1193 ENROLLED