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Bill > SB12
SD SB12
SD SB12Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
summary
Introduced
01/13/2026
01/13/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
01/21/2026
01/21/2026
Passed
02/11/2026
02/11/2026
Dead
Signed/Enacted/Adopted
02/11/2026
02/11/2026
Introduced Session
2026 Regular Session
Bill Summary
AN ACT ENTITLED An Act to provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
AI Summary
This bill allows qualifying veterans and their surviving spouses, who may have missed the deadline to apply for a property tax exemption, to petition the board of county commissioners for a refund of property taxes paid in the previous four years on their primary residence. This provision is added to existing law that already grants property tax exemptions to certain disabled veterans and their unremarried surviving spouses, and it clarifies that the board of county commissioners has the discretion to approve or deny these refund requests, with the process for these refunds to follow procedures outlined in chapter 10-18 of the South Dakota Codified Laws, which governs how county commissioners can compromise, abate, or rebate taxes.
Committee Categories
Budget and Finance
Sponsors (28)
Tim Goodwin (R)*,
Ernie Otten (R)*,
Bobbi Andera (R),
Aaron Aylward (R),
Jessica Bahmuller (R),
Heather Baxter (R),
Casey Crabtree (R),
Sydney Davis (R),
Randy Deibert (R),
John Hughes (R),
Amber Hulse (R),
Kevin Jensen (R),
Dylan Jordan (R),
David Kull (R),
Scott Moore (R),
Lauren Nelson (R),
Tom Pischke (R),
Peri Pourier (R),
Tim Reed (R),
Tim Reisch (R),
Matt Roby (R),
Michael Rohl (R),
John Shubeck (R),
Glen Vilhauer (R),
Curt Voight (R),
Tim Walburg (R),
Brandon Wipf (R),
Larry Zikmund (R),
Last Action
Signed by the Governor on February 11, 2026 S.J. 242 (on 02/11/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://sdlegislature.gov/#/Session/Bill/26403 |
| BillText | https://mylrc.sdlegislature.gov/api/Documents/301400.pdf |
| BillText | https://mylrc.sdlegislature.gov/api/Documents/291591.pdf |
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