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SD HB1241

SD HB1241
Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.


summary

Introduced
02/02/2026
In Committee
02/18/2026
Crossed Over
02/17/2026
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act to increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

AI Summary

This bill increases the property tax exemption amount for disabled veterans and their surviving spouses from $200,000 to $225,000 of the dwelling's value. This exemption applies to owner-occupied homes and is for veterans who are permanently and totally disabled due to a service-connected disability, or for surviving spouses of such veterans or veterans who died from a service-connected disability. The application process and supporting documents for this exemption are confidential, and the exemption generally continues as long as the veteran or surviving spouse owns, occupies, and doesn't transfer the property, or in the case of a surviving spouse, remarries. The bill also clarifies that the secretary of revenue is now the secretary of the Department of Revenue, and makes minor wording changes to improve clarity.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

First read in Senate and referred to Senate Taxation S.J. 296 (on 02/18/2026)

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