21.244.14 96th Legislative Session 400
HOUSE APPROPRIATIONS ENGROSSED
Introduced by: The Committee on Appropriations at the request of the Bureau of Finance and Management
An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability 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 $450,000 to the Department of Revenue, for purposes of providing refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. A portion of the appropriated sum not to exceed twenty thousand dollars may be used for the administrative costs of this Act.
Section 2. The secretary of the Department 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, 2022, shall revert in accordance with the procedures prescribed in chapter 4-8.
Section 4. That § 10-18A-5 be AMENDED.
10-18A-5. Single-member household refund schedule.
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 |
$ |
35% |
|
|
34% |
|
|
33% |
|
|
32% |
|
31% |
|
|
|
30% |
|
|
29% |
|
|
28% |
|
|
27% |
|
|
26% |
|
|
25% |
|
|
24% |
|
|
23% |
|
|
22% |
|
|
21% |
|
|
20% |
|
|
19% |
|
|
18% |
|
|
17% |
|
|
16% |
|
|
15% |
|
|
14% |
|
|
13% |
|
|
12% |
|
|
11% |
over |
|
No refund |
Section 5. That § 10-18A-6 be AMENDED.
10-18A-6. Multiple-member household refund schedule.
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 |
$ |
55% |
|
|
|
53% |
|
|
51% |
|
|
49% |
|
|
47% |
|
|
45% |
|
|
43% |
|
|
41% |
|
|
39% |
|
|
37% |
|
|
35% |
|
|
33% |
|
|
31% |
|
|
29% |
|
|
27% |
|
|
25% |
|
|
23% |
|
|
21% |
|
|
19% |
over |
|
No refund |
Section 6. That § 10-45A-5 be AMENDED.
10-45A-5. Refund amounts for single-member households.
The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person shall be determined as follows:
(1) If the claimant's income is
six
thousand five hundred ten
six thousand six hundred thirty
dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is
six
thousand five hundred eleven
six thousand six hundred thirty one
dollars and not more than
twelve
thousand seven hundred sixty twelve
thousand eight hundred eighty
dollars, a sum of forty-six dollars plus three and four-tenths
percent of the difference between
twelve
thousand seven hundred sixty
twelve thousand eight hundred eighty
dollars and the income of the claimant; and
(3) If the claimant's income is
more than twelve
thousand seven hundred sixty
twelve thousand eight hundred eighty
dollars, no refund.
Section 7. That § 10-45A-6 be AMENDED.
10-45A-6. Refund amounts for multiple-member households.
The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:
(1) If household income is
ten
thousand seven hundred forty
ten thousand nine hundred twenty
dollars or less, the sum of five hundred eighty-one dollars;
(2) If household income is
ten
thousand seven hundred forty-one
ten thousand nine hundred twenty one
dollars and not more than
seventeen
thousand two hundred forty
seventeen thousand four hundred twenty
dollars, a sum of seventy-four dollars plus seven and eight-tenths
percent of the difference between
seventeen
thousand two hundred forty
seventeen thousand four hundred twenty
dollars and total household income; and
(3) If household income is more
than seventeen
thousand two hundred forty
seventeen thousand four hundred twenty
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.
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
Overstrikes
indicate deleted language.