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   $4,250   35%  
4,251   4,510   34%  
4,511   4,770   33%  
4,771   5,030   32%  
5,031   5,290   31%  
5,291   5,550   30%  
5,551   5,810   29%  
5,811   6,070   28%  
6,071   6,330   27%  
6,331   6,590   26%  
6,591   6,850   25%  
6,851   7,110   24%  
7,111   7,370   23%  
7,371   7,630   22%  
7,631   7,890   21%  
7,891   8,150   20%  
8,151   8,410   19%  
8,411   8,670   18%  
8,671   8,930   17%  
8,931   9,190   16%  
9,191   9,450   15%  
9,451   9,710   14%  
9,711   9,970   13%  
9,971   10,230   12%  
10,231   10,500   11%  
over 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   $7,250   55%  
7,251   7,611   53%  
7,612   7,972   51%  
7,973   8,333   49%  
8,334   8,694   47%  
8,695   9,055   45%  
9,056   9,416   43%  
9,417   9,777   41%  
9,778   10,138   39%  
10,139   10,499   37%  
10,500   10,860   35%  
10,861   11,221   33%  
11,222   11,582   31%  
11,583   11,943   29%  
11,944   12,304   27%  
12,305   12,665   25%  
12,666   13,026   23%  
13,027   13,387   21%  
13,388   13,750   19%  
over 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 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 two hundred fifty-one dollars and not more than ten thousand five hundred dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between ten thousand five hundred dollars and the income of the

claimant; and

            (3)    If the claimant's income is more than ten thousand 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 person shall be determined as follows:
            (1)    If household income is seven thousand two hundred fifty dollars or less, the sum of five hundred eighty-one dollars;
            (2)    If household income is seven thousand two hundred fifty-one dollars and not more than thirteen thousand seven hundred fifty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between thirteen thousand seven hundred fifty dollars and total household income; and
            (3)    If household income is more than thirteen thousand 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.
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.

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I certify that the attached Act originated in the

SENATE as Bill No. 194

____________________________
Secretary of the Senate
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____________________________
President of the Senate

Attest:

____________________________
Secretary of the Senate

____________________________
Speaker of the House

Attest:

____________________________
Chief Clerk

Senate Bill No. 194
File No. ____
Chapter No. ______  
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Received at this Executive Office this _____ day of _____________ ,

20____ at ____________ M.


By _________________________
for the Governor
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The attached Act is hereby approved this ________ day of ______________ , A.D., 20___

____________________________
Governor
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STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________ , 20___
at _________ o'clock __ M.

____________________________
Secretary of State

By _________________________
Asst. Secretary of State