An Act to provide property tax relief for family day care homes.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That a NEW SECTION be added to title 10:

Except as otherwise provided in this section, an owner of a property used for the purposes of family day care as defined in § 26-6-14.1, and registered pursuant to § 26-6-14.2, are entitled to a two percent reduction in the total assessed value of that property for every child cared for or supervised on a regular basis in that year, up to a maximum reduction in the total assessed value of twenty percent.

An owner of a property used for the purposes of family day care is not entitled to a reduction in the total assessed value of that property if the number of children cared for or supervised on a regular basis in that year is less than four.

An owner of a property used for the purposes of family day care is not entitled to a reduction in the total assessed value of that property if the person has previously been granted a reduction in the total assessed value of that property pursuant to this Act three separate times.

Section 2. That a NEW SECTION be added to title 10:

The application for the reduction of assessed value provided under this chapter must be annually submitted by April first on forms prescribed by the secretary of revenue. The form must be made available to the county treasurer director of equalization who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the certificate under penalty of perjury.

Section 3. That a NEW SECTION be added to title 10:

Application for the reduction of assessed value must include a registration certificate issued pursuant to § 26-6-14.2, and documentary evidence the county treasurer director of equalization deems necessary to assure validity of the claim, and to determine the size of the reduction of assessed value.

Section 4. That a NEW SECTION be added to title 10:

The county treasurer director of equalization shall determine whether an applicant seeking the reduction of assessed value is qualified. The county treasurer director of equalization shall determine the size of the reduction of assessed value for which the property owner qualifies.

The county treasurer director of equalization shall certify the eligibility of each applicant to the county director of equalization of the county in which the property is located.

Section 5. That a NEW SECTION be added to title 10:

Any person aggrieved by the denial in whole or in part of relief claimed pursuant to this chapter may, within thirty days after receiving notice of such denial by the county treasurer director of equalization, demand and must receive a hearing, upon notice, before the secretary on the question. The hearing must be conducted and appeals allowed in the manner specified in chapter 1-26.

Section 6. That a NEW SECTION be added to title 10:

Any person who receives a reduction in value due to false application for the reduction of assessed value by misrepresenting the facts as to the person's ownership or use of the property must be assessed the amount of tax reduction received pursuant to this chapter. The assessment is a perpetual lien on the property pursuant to § 10-21-33. The person is barred from receiving the reduction of assessed value on any property in the state for the following three years.