22.330.17 97th Legislative Session 856

2022 South Dakota Legislature

House Bill 1014

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%

7,856

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

$ 0

$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:

House as Bill No. 1014

Chief Clerk

Speaker of the House

Attest:

Chief Clerk

President of the Senate

Attest:

Secretary of the Senate

House Bill No. 1014

File No. ____

Chapter No. ______

Received at this Executive Office

this _____ day of _____________,

2022 at ____________M.

By

for the Governor

The attached Act is hereby

approved this ________ day of

______________, A.D., 2022

Governor

STATE OF SOUTH DAKOTA,

ss.

Office of the Secretary of State

Filed ____________, 2022

at _________ o'clock __M.

Secretary of State

By

Asst. Secretary of State