CHAPTER 62

(SB 56)

Appropriation to fund tax refunds
for elderly or disabled persons.


        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 chapter 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 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, 2019, shall revert in accordance with the procedures prescribed in chapter 4-8.

    Section 4. That § 10-18A-5 be amended to read:

    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   $5,630 5,810   35%  
5,631 5,811   5,890 6,070   34%  
5,891 6,071   6,150 6,330   33%  
6,151 6,331   6,410 6,590   32%  
6,411 6,591   6,670 6,850   31%  
6,671 6,851   6,930 7,110   30%  
6,931 7,111   7,190 7,370   29%  
7,191 7,371   7,450 7,630   28%  
7,451 7,631   7,710 7,890   27%  
7,711 7,891   7,970 8,150   26%  
7,971 8,151   8,230 8,410   25%  
8,231 8,411   8,490 8,670   24%  
8,491 8,671   8,750 8,930   23%  
8,751 8,931   9,010 9,190   22%  
9,011 9,191   9,270 9,450   21%  
9,271 9,451   9,530 9,710   20%  
9,531 9,711   9,790 9,970   19%  
9,791 9,971   10,050 10,230   18%  
10,051 10,231   10,310 10,490   17%  
10,311 10,491   10,570 10,750   16%  
10,571 10,751   10,830 11,010   15%  
10,831 11,011   11,090 11,270   14%  
11,091 11,271   11,350 11,530   13%  
11,351 11,531   11,610 11,790       12%  
11,611 11,791   11,880 12,060   11%  
over 11,880 12,060     No refund  

    Section 5. That § 10-18A-6 be amended to read:

    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   $9,520 9,740   55%  
9,521 9,741   9,881 10,101   53%  
9,882 10,102   10,242 10,462   51%  
10,243 10,463   10,603 10,823   49%  
10,604 10,824   10,964 11,184   47%  
10,965 11,185   11,325 11,545   45%  
11,326 11,546   11,686 11,906   43%  
11,687 11,907   12,047 12,267   41%  
12,048 12,268   12,408 12,628   39%  
12,409 12,629   12,769 12,989   37%  
12,770 12,990   13,130 13,350   35%  
13,131 13,351   13,491 13,711   33%  
13,492 13,712   13,852 14,072   31%  
13,853 14,073   14,213 14,433   29%  
14,214 14,434   14,574 14,794   27%  
14,575 14,795   14,935 15,155   25%  
14,936 15,156   15,296 15,516   23%  
15,297 15,517   15,657 15,877   21%  
15,658 15,878   16,020 16,240   19%  
over 16,020 16,240     No refund  

    Section 6. That § 10-45A-5 be amended to read:

    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 five thousand six hundred thirty five thousand eight hundred ten dollars or less, a sum of two hundred fifty-eight dollars;

            (2)    If the claimant's income is five thousand six hundred thirty five thousand eight hundred ten dollars and not more than eleven thousand eight hundred eighty twelve thousand sixty dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between eleven thousand eight hundred eighty twelve thousand sixty dollars and the income of the claimant; and

            (3)    If the claimant's income is more than eleven thousand eight hundred eighty twelve thousand sixty dollars, no refund.

    Section 7. That § 10-45A-6 be amended to read:

    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 nine thousand five hundred twenty nine thousand seven hundred forty dollars or less, the sum of five hundred eighty-one dollars;

            (2)    If household income is nine thousand five hundred twenty nine thousand seven hundred forty dollars and not more than sixteen thousand twenty sixteen thousand two hundred forty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between sixteen thousand twenty sixteen thousand two hundred forty dollars and total household income; and

            (3)    If household income is more than sixteen thousand twenty sixteen thousand two hundred forty 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.

     Signed February 8, 2018
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