CHAPTER 63

(HB 1256)

Appropriation to fund tax refunds for elderly persons
and elderly persons with a disability.


        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 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, 2020, 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   $5,810 6,017   35%  
5,811 6,018   6,070 6,286   34%  
6,071 6,287   6,330 6,556   33%  
6,331 6,557   6,590 6,825   32%  
6,591 6,826   6,850 7,094   31%  
6,851 7,095   7,110 7,364   30%  
7,111 7,365   7,370 7,633   29%  
7,371 7,634   7,630 7,902   28%  
7,631 7,903   7,890 8,171   27%  
7,891 8,172   8,150 8,441   26%  
8,151 8,442   8,410 8,710   25%  
8,411 8,711   8,670 8,979   24%  
8,671 8,980   8,930 9,248   23%  
8,931 9,249   9,190 9,518   22%  
9,191 9,519   9,450 9,787   21%  
9,451 9,788   9,710 10,056   20%  
9,711 10,057   9,970 10,326   19%  
9,971 10,327   10,230 10,595   18%  
10,231 10,596   10,490 10,864   17%  
10,491 10,865   10,750 11,133   16%  
10,751 11,134   11,010 11,403   15%  
11,011 11,404   11,270 11,672   14%  
11,271 11,673   11,530 11,941   13%  
11,531 11,942   11,790 12,210   12%  
11,791 12,211   12,060 12,490   11%  
over 12,060 12,490     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   $9,740 10,142   55%  
9,741 10,143   10,101 10,518   53%  
10,102 10,519   10,462 10,894   51%  
10,463 10,895   10,823 11,270   49%  
10,824 11,271   11,184 11,645   47%  
11,185 11,646   11,545 12,021   45%  
11,546 12,022   11,906 12,397   43%  
11,907 12,398   12,267 12,773   41%  
12,268 12,774   12,628 13,149   39%  
12,629 13,150   12,989 13,525   37%  
12,990 13,526   13,350 13,901   35%  
13,351 13,902   13,711 14,277   33%  
13,712 14,278   14,072 14,653   31%  
14,073 14,654   14,433 15,028   29%  
14,434 15,029   14,794 15,404   27%  
14,795 15,405   15,155 15,780   25%  
15,156 15,781   15,516 16,156   23%  
15,517 16,157   15,877 16,532   21%  
15,878 16,533   16,240 16,910   19%  
over 16,240 16,910     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 eight hundred ten six thousand seventeen dollars or less, a sum of two hundred fifty-eight dollars;

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

            (3)    If the claimant's income is more than twelve thousand sixty twelve thousand four hundred ninety 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 seven hundred forty ten thousand one hundred forty-two dollars or less, the sum of five hundred eighty-one dollars;

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

            (3)    If household income is more than sixteen thousand two hundred forty sixteen thousand nine hundred ten 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 March 27, 2019
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