South DakotaSB 12101st South Dakota Legislature (2026)SenateWALLET

provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Sponsored By: Goodwin, Tim (Republican), Otten, Ernie (Republican)

Signed by Governor

Property TaxTax Exemptions and RefundsTaxationVeterans Affairs

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Property tax refunds for veterans and spouses

South Dakota allows qualifying veterans and their surviving spouses who have not remarried to request past property tax refunds. Eligible veterans have paraplegia or loss or loss of use of both legs. The home must meet the exemption's design requirements and be owned and occupied for the full calendar year taxed. Refund requests can cover taxes paid in any of the previous four years after missing an owner-occupied classification or exemption deadline. The county board can approve or reject requests, which must follow the state's tax refund procedures. Refund costs are shared proportionally among the affected public funds and taxing districts.

Sponsors & Cosponsors

Sponsors

  • Goodwin, Tim

    Republican • House

  • Otten, Ernie

    Republican • Senate

Cosponsors

  • Andera, Bobbi L.

    Republican • House

  • Aylward, Aaron

    Republican • House

  • Bahmuller, Jessica

    Republican • House

  • Baxter, Heather

    Republican • House

  • Crabtree, Casey

    Republican • Senate

  • Davis, Sydney

    Republican • Senate

  • Deibert, Randy

    Republican • Senate

  • Hughes, John

    Republican • House

  • Hulse, Amber

    Republican • Senate

  • Jensen, Kevin D.

    Republican • Senate

  • Jordan, Dylan C.

    Republican • House

  • Kull, David

    Republican • House

  • Moore, Scott

    Republican • House

  • Nelson, Lauren

    Republican • Senate

  • Pischke, Tom

    Republican • Senate

  • Pourier, Peri

    Republican • House

  • Reed, Tim S.

    Republican • Senate

  • Reisch, Tim

    Republican • House

  • Roby, Matt

    Republican • House

  • Rohl, Michael H.

    Republican • Senate

  • Shubeck, John

    Republican • House

  • Vilhauer, Glen

    Republican • Senate

  • Voight, Curt

    Republican • Senate

  • Walburg, Tim

    Republican • House

  • Wipf, Brandon

    Republican • Senate

  • Zikmund, Larry P.

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 119 • No: 0

House vote • 2/4/2026

Do Pass

Yes: 69 • No: 0

House vote • 2/3/2026

Do Pass

Yes: 12 • No: 0

Senate vote • 1/21/2026

Do Pass

Yes: 33 • No: 0

Senate vote • 1/16/2026

Do Pass

Yes: 5 • No: 0

Actions Timeline

  1. Signed by the Governor

    2/11/2026Senate
  2. Delivered to the Governor

    2/9/2026Senate
  3. Signed by the Speaker

    2/6/2026House
  4. Signed by the President

    2/5/2026Senate
  5. Do Pass

    2/4/2026House
  6. Certified uncontested, placed on consent

    2/3/2026House
  7. Do Pass

    2/3/2026House
  8. Scheduled for hearing

    2/3/2026House
  9. First read in House and referred to

    1/22/2026House
  10. Do Pass

    1/21/2026Senate
  11. Certified uncontested, placed on consent

    1/16/2026Senate
  12. Do Pass

    1/16/2026Senate
  13. Scheduled for hearing

    1/16/2026Senate
  14. First read in Senate and referred to

    1/13/2026Senate

Bill Text

  • Introduced

    12/26/2025

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