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South DakotaSB 44100th South Dakota Legislature (2025)SenateWALLET

modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency.

Sponsored By: Sponsor information unavailable

Signed by Governor

AppropriationEmergency ClauseExecutive/Judiciary RequestTaxationTax Relief

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Bill Overview

Analyzed Economic Effects

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

Property tax refunds for older, disabled homeowners

Effective immediately upon enactment, the law sets property tax refunds for eligible older South Dakota residents and residents with disabilities. One-person households get 35% of property taxes at incomes up to $10,566. Rates fall in one-point steps to 11% for incomes from $16,317 through $16,566. Larger households get 55% at incomes up to $16,184, falling in two-point steps to 19% for $22,135 through $22,484. No refund is available above $16,566 for one-person households or $22,484 for larger households. The Department of Revenue gets $425,000 for both property and sales tax refunds, including up to $20,000 for administration. Money not spent or legally committed by June 30, 2026, returns under state law.

Sales tax refunds for older, disabled residents

Effective immediately upon enactment, eligible older South Dakota residents and residents with disabilities get income-based sales tax refunds. One-person households get $258 at incomes up to $10,566; from $10,567 through $16,566, they get $46 plus 3.4% of ($16,566 minus income). Larger households get $581 at incomes up to $16,184. From $16,185 through $22,484, larger households get $74 plus 7.8% of ($22,484 minus income). No refund is available above $16,566 for one-person households or $22,484 for larger households.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 120 • No: 1

House vote • 2/26/2025

Do Pass

Yes: 69 • No: 1

Senate vote • 2/24/2025

Do Pass

Yes: 35 • No: 0

legislature vote • 2/21/2025

Do Pass

Yes: 16 • No: 0

Actions Timeline

  1. Signed by the Governor

    3/13/2025Senate

  2. Delivered to the Governor

    3/5/2025Senate

  3. Signed by the Speaker

    3/3/2025House

  4. Signed by the President

    2/27/2025Senate

  5. House of Representatives Do Pass, Passed, YEAS 69, NAYS 1

    2/26/2025House

  6. First read in House and referral to committee waived pursuant to JR 6D-1

    2/25/2025House

  7. Senate Do Pass, Passed, YEAS 35, NAYS 0

    2/24/2025Senate

  8. Joint Committee on Appropriations Do Pass, Passed, YEAS 16, NAYS 0

    2/21/2025legislature

  9. Scheduled for hearing

    2/21/2025legislature

  10. Scheduled for hearing

    2/13/2025legislature

  11. Scheduled for hearing

    1/30/2025legislature

  12. Referred to Joint Committee on Appropriations

    1/21/2025Senate

  13. First Reading Senate

    1/14/2025Senate

Bill Text

  • Introduced

    1/8/2025

    PDF

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