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 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 four hundred fifty
thousand dollars ($450,000), or so much thereof as may be necessary, to the Department of Revenue
to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to
chapters 10-18A and 10-45A. An amount not to exceed twenty thousand dollars may be used for the
administrative costs of this Act.
Section 2. The secretary of revenue shall approve vouchers and the state auditor shall draw
warrants to pay expenditures authorized by this Act.
Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June 30,
2014, shall revert in accordance with the procedures prescribed in chapter 4-8.
Section 4. That § 10-18A-5 be amended to read as follows:
10-18A-5. The amount of refund of real property taxes due or paid for a single-member
household made pursuant to this chapter shall be according to the following schedule:
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The refund of real
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If household income is
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property taxes due
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more than:
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but less than
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or paid shall be
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$ 0
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$ 4,500
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35%
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4,501
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4,760
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34%
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4,761
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5,020
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33%
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5,021
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5,280
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32%
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5,281
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5,540
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31%
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5,541
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5,800
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30%
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5,801
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6,060
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29%
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6,061
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6,320
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28%
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6,321
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6,580
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27%
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6,581
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6,840
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26%
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6,841
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7,100
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25%
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7,101
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7,360
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24%
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7,361
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7,620
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23%
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7,621
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7,880
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22%
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7,881
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8,140
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21%
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8,141
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8,400
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20%
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8,401
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8,660
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19%
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8,661
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8,920
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18%
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8,921
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9,180
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17%
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9,181
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9,440
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16%
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9,441
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9,700
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15%
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9,701
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9,960
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14%
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9,961
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10,220
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13%
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10,221
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10,480
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12%
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10,481
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10,750
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11%
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over 10,750
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No refund
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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:
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The refund of real
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If household income is
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property taxes due
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more than:
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but not more than
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or paid shall be
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$ 0
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$ 7,750
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55%
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7,751
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8,111
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53%
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8,112
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8,472
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51%
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8,473
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8,833
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49%
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8,834
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9,194
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47%
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9,195
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9,555
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45%
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9,556
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9,916
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43%
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9,917
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10,277
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41%
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10,278
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10,638
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39%
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10,639
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10,999
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37%
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11,000
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11,360
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35%
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11,361
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11,721
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33%
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11,722
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12,082
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31%
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12,083
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12,443
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29%
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12,444
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12,804
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27%
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12,805
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13,165
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25%
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13,166
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13,526
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23%
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13,527
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13,887
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21%
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13,888
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14,250
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19%
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over 14,250
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No refund
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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 five hundred dollars or less, a sum of two
hundred fifty-eight dollars;
(2) If the claimant's income is four thousand five hundred one dollars and not more than ten
thousand seven hundred fifty dollars, a sum of forty-six dollars plus three and four-tenths
percent of the difference between ten thousand seven hundred fifty dollars and the income
of the claimant; and
(3) If the claimant's income is more than ten thousand seven hundred fifty 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 seven hundred fifty dollars or less, the sum of five
hundred eighty-one dollars;
(2) If household income is seven thousand seven hundred fifty-one dollars and not more than
fourteen thousand two hundred fifty dollars, a sum of seventy-four dollars plus seven and
eight-tenths percent of the difference between fourteen thousand two hundred fifty dollars
and total household income; and
(3) If household income is more than fourteen thousand two 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 and sales tax refunds, and to
declare an emergency.
=========================
I certify that the attached Act
originated in the
SENATE as Bill No. 190
____________________________
Secretary of the Senate
=========================
____________________________
President of the Senate
____________________________
Secretary of the Senate
____________________________
Speaker of the House
____________________________
Chief Clerk
Senate Bill No. 190
File No. ____
Chapter No. ______
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=========================
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
=========================
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor
=========================
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
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