Single-member household refund schedule

SDCL § 10-18A-5 — under PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS.

SDCL § 10-18A-5

The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter is according to the following schedule: The refund of real If household income is property taxes due at least: but not more than or paid is $ 0 $10,566 35% 10,567 10,816 34% 10,817 11,066 33% 11,067 11,316 32% 11,317 11,566 31% 11,567 11,816 30% 11,817 12,066 29% 12,067 12,316 28% 12,317 12,566 27% 12,567 12,816 26% 12,817 13,066 25% 13,067 13,316 24% 13,317 13,566 23% 13,567 13,816 22% 13,817 14,066 21% 14,067 14,316 20% 14,317 14,566 19% 14,567 14,816 18% 14,817 15,066 17% 15,067 15,316 16% 15,317 15,566 15% 15,567 15,816 14% 15,817 16,066 13% 16,067 16,316 12% 16,317 16,566 11% over 16,566 No refund Source: SL 1976, ch 92 , § 3; SL 1978, ch 79 , § 3; SL 1988, ch 96 , § 1; SL 1989, ch 93 , § 1; SL 1990, ch 81 , § 1; SL 2000, ch 53 , § 1; SL 2002, ch 57 , § 4; SL 2006, ch 42 , § 4; SL 2008, ch 59 , § 4; SL 2012, ch 65 , § 4, eff. Mar. 20, 2012; SL 2013, ch 47 , § 4, eff. Mar. 6, 2013; SL 2014, ch 56 , § 4, eff. Mar. 26, 2014; SL 2016, ch 60 , § 4, eff. Feb. 25, 2016; SL 2018, ch 62 , § 4, eff. Feb. 8, 2018; SL 2019, ch 63 , § 4, eff. Mar. 27, 2019; SL 2020, ch 33 , § 4, eff. Mar. 16, 2020; SL 2021, ch 48 , § 4, eff. Mar. 25, 2021; SL 2022, ch 31 , § 5, eff. Mar. 18, 2022; SL 2023, ch 31 , §4, eff. Feb. 9, 2023; SL 2024, ch 37 , § 4, eff. Feb. 15, 2024; SL 2025, ch 48 , § 1, eff. Mar. 11, 2025. Effective July 1, 2026