Chapter 25

(House Bill 1284)

An Act to increase household income thresholds for a paraplegic tax reduction.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 10-4-24.13 be AMENDED:

10-4-24.13. The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11, due or paid on a single family dwelling for a multiple member household is according to the following schedule:

If household income	but not	The tax due reduction
is more than:	more than	on current levy is:
$ 0	$ 15,73018,500	100%
15,73018,501	16,73019,500	75%
16,73019,501	17,73021,000	50%
17,73021,001	18,73022,000	25%
more than 18,730over 22,000		0%

Section 2. That § 10-4-24.12 be AMENDED:

10-4-24.12. The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule:

Signed March 18, 2022