All Roll Calls
Yes: 127 • No: 56
South DakotaSB 21101st South Dakota Legislature (2026)SenateWALLET
modify tax refunds for elderly persons and persons with a disability.
Sponsored By: Sponsor information unavailable
Signed by Governor
Executive/Judiciary RequestProperty TaxRetail Sales and Service TaxTax Exemptions and RefundsTaxation
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
Homeowners can keep overlapping tax relief
South Dakota cannot deny a property tax reduction just because someone gets a sales-tax refund or property tax assessment freeze. The property-tax rules also cannot block a sales-tax refund because someone receives the listed relief. Each program's other eligibility rules still apply.
Sales-tax refunds with income and payment limits
South Dakota sets refund amounts for eligible seniors and people with disabilities who file their sales-tax refund claims on time. One-person households with claimant income of $17,215 or less get one share, capped at $500. Larger households with income of $23,265 or less get two shares, capped at $1,000; income above either limit means no refund. Each share equals the money set aside divided by timely claimants, counting one-person households once and larger households twice. The Department of Revenue rounds each payment to the nearest dollar.
Local assessment relief for qualifying homeowners
South Dakota municipalities can lower or waive special assessments on owner-occupied single-family homes. The head of household must be at least 65 or have a disability, or household income must meet the federal poverty limit. That income limit is updated each year on the Department of Social Services website. Each municipality decides whether to offer relief; no fixed discount is required.
State tax rules use 2025 federal code
Certain South Dakota tax rules use the federal tax code as it stood on January 1, 2025. This date sets which federal rules those state laws reference; it is not a stated start date for benefits. The supplied text does not identify a specific tax saving or added tax bill.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 2/25/2026
Do Pass Amended
Yes: 58 • No: 7
House vote • 2/24/2026
Do Pass
Yes: 8 • No: 1
Senate vote • 2/2/2026
Reconsidered
Yes: 21 • No: 13
Senate vote • 2/2/2026
Do Pass Amended
Yes: 18 • No: 16
Senate vote • 1/29/2026
Do Pass
Yes: 15 • No: 18
Senate vote • 1/27/2026
Do Pass
Yes: 7 • No: 1
Actions Timeline
Signed by the Governor
3/4/2026SenateDelivered to the Governor
3/3/2026SenateSigned by the Speaker
3/2/2026HouseSigned by the President
2/26/2026SenateDo Pass Amended
2/25/2026HouseDo Pass
2/24/2026HouseScheduled for hearing
2/24/2026HouseFirst read in House and referred to
2/3/2026HouseDo Pass Amended
2/2/2026SenateMotion to amend
2/2/2026SenateReconsidered
2/2/2026SenateIntent to reconsider
1/29/2026SenateDo Pass
1/29/2026SenateDo Pass
1/27/2026SenateScheduled for hearing
1/27/2026SenateFirst read in Senate and referred to
1/13/2026Senate
Bill Text
Introduced
1/1/2026
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