22.330.17 97th Legislative Session 856
ENROLLED
An Act
ENTITLED 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, 2023, shall revert in accordance with the procedures prescribed in chapter 4-8.
Section 4. That § 43-31-37 be AMENDED:
43-31-37. No person is eligible for a refund of property taxes pursuant to chapter 10-18A if such person receives property tax relief pursuant to §§ 43-31-31 to 43-31-41, inclusive.
Section 5. That § 10-18A-5 be AMENDED:
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 not more than |
or paid shall be |
$ 0 |
$7,028 |
35% |
7,029 |
7,303 |
34% |
7,304 |
7,579 |
33% |
7,580 |
7,855 |
32% |
8,130 |
31% |
|
8,131 |
8,406 |
30% |
8,407 |
8,681 |
29% |
8,682 |
8,957 |
28% |
8,958 |
9,233 |
27% |
9,234 |
9,508 |
26% |
9,509 |
9,784 |
25% |
9,785 |
10,059 |
24% |
10,060 |
10,335 |
23% |
10,336 |
10,611 |
22% |
10,612 |
10,886 |
21% |
10,887 |
11,162 |
20% |
11,163 |
11,437 |
19% |
11,438 |
11,713 |
18% |
11,714 |
11,989 |
17% |
11,990 |
12,264 |
16% |
12,265 |
12,540 |
15% |
12,541 |
12,815 |
14% |
12,816 |
13,091 |
13% |
13,092 |
13,367 |
12% |
13,368 |
13,653 |
11% |
over 13,653 |
|
No refund |
Section 6. That § 10-18A-6 be AMENDED:
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 |
$11,575 |
55% |
|
11,576 |
11,958 |
53% |
11,959 |
12,341 |
51% |
12,342 |
12,723 |
49% |
12,724 |
13,106 |
47% |
13,107 |
13,489 |
45% |
13,490 |
13,871 |
43% |
13,872 |
14,254 |
41% |
14,255 |
14,636 |
39% |
14,637 |
15,019 |
37% |
15,020 |
15,402 |
35% |
15,403 |
15,784 |
33% |
15,785 |
16,167 |
31% |
16,168 |
16,550 |
29% |
16,551 |
16,932 |
27% |
16,933 |
17,315 |
25% |
17,316 |
17,698 |
23% |
17,699 |
18,080 |
21% |
18,081 |
18,465 |
19% |
over 18,465 |
|
No refund |
Section 7. That § 10-45A-5 be AMENDED:
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 seven thousand twenty-eight dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is seven thousand twenty-nine and not more than thirteen thousand six hundred fifty-three dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between thirteen thousand six hundred fifty-three dollars and the income of the claimant; and
(3) If the claimant's income is more than thirteen thousand six hundred fifty-three dollars, no refund.
Section 8. That § 10-45A-6 be AMENDED:
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 eleven thousand five hundred seventy-five dollars or less, the sum of five hundred eighty-one dollars;
(2) If household income is eleven thousand five hundred seventy-six dollars and not more than eighteen thousand four hundred sixty-five dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between eighteen thousand four hundred sixty-five dollars and total household income; and
(3) If household income is more than eighteen thousand four hundred sixty-five dollars, no refund.
Section 9. 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 and to declare an emergency.
I certify that the attached Act originated in the:
Chief Clerk
Speaker of the House
Attest:
Chief Clerk
President of the Senate
Attest:
Secretary of the Senate
File No. ____ Chapter No. ______
|
Received at this Executive Office this _____ day of _____________,
2022 at ____________M.
for the Governor
The attached Act is hereby approved this ________ day of ______________, A.D., 2022
ss. Office of the Secretary of State
Filed ____________, 2022 at _________ o'clock __M.
Secretary of State
Asst. Secretary of State
|