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South DakotaHB 1193101st South Dakota Legislature (2026)HouseWALLET

modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Sponsored By: Hulse, Amber (Republican), Randolph, Tony (Republican)

Signed by Governor

Property TaxTax Exemptions and RefundsTaxationVeterans Affairs

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Property tax refunds for surviving spouses

Eligible surviving spouses can ask county boards to recalculate property taxes after missing an owner-occupied classification or exemption deadline. They must own and live in the owner-occupied home and meet every exemption requirement except the deadline. The deceased veteran must have had a permanent, total service-connected disability. Spouses also qualify if they receive dependency and indemnity compensation because of the veteran's service-connected death. County boards may reduce or refund the tax difference for up to the previous four years; approval is not guaranteed.

Property tax relief for disabled veterans

Veterans with a permanent, total service-connected disability get a property-tax exemption on up to $200,000 of their home's value. They must own and live in the home, with the dwelling classified as owner-occupied. Veterans apply on the state revenue secretary's form; applications and supporting documents remain confidential. County boards may recalculate taxes and reduce or refund the difference after missed classification or exemption deadlines. When a pending Veterans Affairs disability claim caused the missed deadline, counties must provide relief for otherwise eligible veterans. This required relief covers taxes since the claim's effective date, reaching back no more than four years. The exemption continues until ownership transfers, the veteran stops living there, or the property's use changes. A changed legal property description does not end the exemption while the veteran continues living in the home.

Sponsors & Cosponsors

Sponsors

  • Hulse, Amber

    Republican • Senate

  • Randolph, Tony

    Republican • House

Cosponsors

  • Aylward, Aaron

    Republican • House

  • Baxter, Heather

    Republican • House

  • Goodwin, Tim

    Republican • House

  • Ismay, Travis

    Republican • House

  • Jensen, Phil

    Republican • House

  • Jordan, Dylan C.

    Republican • House

  • Rice, Kathy

    Republican • House

  • Schaefbauer, Brandei

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 121 • No: 5

Senate vote • 3/2/2026

Do Pass Amended

Yes: 31 • No: 2

Senate vote • 2/25/2026

Do Pass

Yes: 5 • No: 0

House vote • 2/12/2026

Do Pass Amended

Yes: 62 • No: 0

House vote • 2/10/2026

Do Pass Amended

Yes: 13 • No: 0

House vote • 2/10/2026

Motion to amend

Yes: 10 • No: 3

Actions Timeline

  1. Signed by the Governor

    3/30/2026House

  2. Delivered to the Governor

    3/5/2026House

  3. Signed by the President

    3/4/2026Senate

  4. Signed by the Speaker

    3/3/2026House

  5. Senate Do Pass Amended, Passed, YEAS 31, NAYS 2

    3/2/2026Senate

  6. Remove from Consent Calendar

    2/26/2026Senate

  7. Certified uncontested, placed on consent

    2/25/2026Senate

  8. Senate Taxation Do Pass, Passed, YEAS 5, NAYS 0

    2/25/2026Senate

  9. Scheduled for hearing

    2/25/2026Senate

  10. First read in Senate and referred to Senate Taxation

    2/17/2026Senate

  11. House of Representatives Do Pass Amended, Passed, YEAS 62, NAYS 0

    2/12/2026House

  12. House of Representatives Motion to amend, Passed

    2/12/2026House

  13. House Taxation Do Pass Amended, Passed, YEAS 13, NAYS 0

    2/10/2026House

  14. House Taxation Motion to amend, Passed, YEAS 10, NAYS 3

    2/10/2026House

  15. Scheduled for hearing

    2/10/2026House

  16. First read in House and referred to House Taxation

    1/29/2026House

Bill Text

  • Introduced

    1/28/2026

    PDF

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