State of South Dakota  
EIGHTY-SEVENTH SESSION
LEGISLATIVE ASSEMBLY, 2012  

400T0501   SENATE BILL   NO.  194  

Introduced by:    The Committee on Appropriations at the request of the Office of the Governor
 

        FOR AN ACT ENTITLED, An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property tax and sales tax refunds, and to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. There is hereby appropriated from the general fund the sum of five hundred thousand dollars ($500,000), or so much thereof as may be necessary, to the Department of Revenue to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapter 10-18A and 10-45A. The amount not to exceed twenty thousand dollars may be used for the administrative costs of this Act.
    Section 2. The secretary of revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.
    Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June  30, 2013, shall revert in accordance with the procedures prescribed in chapter 4-8.
    Section 4. That § 10-18A-5 be amended to read as follows:
    10-18A-5. The amount of refund of real property taxes due or paid for a single-member

household made pursuant to this chapter shall be according to the following schedule:
    The refund of real  
If household income is     property taxes due  
more than:   but less than   or paid shall be  
$ 0   $4,000 4,250   35%  
4,001 4,251   4,260 4,510   34%  
4,261 4,511   4,520 4,770   33%  
4,521 4,771   4,780 5,030   32%  
4,781 5,031   5,040 5,290   31%  
5,041 5,291   5,300 5,550   30%  
5,301 5,551   5,560 5,810   29%  
5,561 5,811   5,820 6,070   28%  
5,821 6,071   6,080 6,330   27%  
6,081 6,331   6,340 6,590   26%  
6,341 6,591   6,600 6,850   25%  
6,601 6,851   6,860 7,110   24%  
6,861 7,111   7,120 7,370   23%  
7,121 7,371   7,380 7,630   22%  
7,381 7,631   7,640 7,890   21%  
7,641 7,891   7,900 8,150   20%  
7,901 8,151   8,160 8,410   19%  
8,161 8,411   8,420 8,670   18%  
8,421 8,671   8,680 8,930   17%  
8,681 8,931   8,940 9,190   16%  
8,941 9,191   9,200 9,450   15%  
9,201 9,451   9,460 9,710   14%  
9,461 9,711   9,720 9,970   13%  
9,721 9,971   9,980 10,230   12%  
9,981 10,231   10,250 10,500   11%  
over 10,250 10,500     No refund  
    Section 5. That § 10-18A-6 be amended to read as follows:
    10-18A-6. The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter shall be according to the following schedule:
    The refund of real  
If household income is     property taxes due  
more than:   but not more than   or paid shall be  
$ 0   $6,750 7,250   55%  
6,751 7,251   7,111 7,611   53%  
7,112 7,612   7,472 7,972   51%  
7,473 7,973   7,833 8,333   49%  
7,834 8,334   8,194 8,694   47%  
8,195 8,695   8,555 9,055   45%  
8,556 9,056   8,916 9,416   43%  
8,917 9,417   9,277 9,777   41%  
9,278 9,778   9,638 10,138   39%  
9,639 10,139   9,999 10,499   37%  
10,000 10,500   10,360 10,860   35%  
10,361 10,861   10,721 11,221   33%  
10,722 11,222   11,082 11,582   31%  
11,083 11,583   11,443 11,943   29%  
11,444 11,944   11,804 12,304   27%  
11,805 12,305   12,165 12,665   25%  
12,166 12,666   12,526 13,026   23%  
12,527 13,027   12,887 13,387   21%  
12,888 13,388   13,250 13,750   19%  
over 13,250 13,750     No refund  
    Section 6. That § 10-45A-5 be amended to read as follows:


    10-45A-5. The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one individual person shall be determined as follows:
            (1)    If the claimant's income is four thousand two hundred fifty dollars or less, a sum of two hundred fifty-eight dollars;
            (2)    If the claimant's income is four thousand one four thousand two hundred fifty-one dollars and not more than ten thousand two hundred fifty five hundred dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between ten thousand two hundred fifty five hundred dollars and the income of the claimant; and
            (3)    If the claimant's income is more than ten thousand two hundred fifty five hundred dollars, no refund.
    Section 7. That § 10-45A-6 be amended to read as follows:
    10-45A-6. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one individual person shall be determined as follows:
            (1)    If household income is six seven thousand seven two hundred fifty dollars or less, the sum of five hundred eighty-one dollars;
            (2)    If household income is six seven thousand seven two hundred fifty-one dollars and not more than thirteen thousand two seven hundred fifty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between thirteen thousand two hundred fifty dollars and total household income; and
            (3)    If household income is more than thirteen thousand two seven hundred fifty dollars, no refund.
    Section 8. Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and effect from and after its passage and approval.