South Dakota § 10-18A-5 Single-member household refund schedule.

South Dakota Statutes

§ 10-18A-5 — Single-member household refund schedule.

South Dakota § 10-18A-5

Title 10TAXATION

Ch. 10-18PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS

This text of South Dakota § 10-18A-5 (Single-member household refund schedule.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-18A-5 (2026).

Text

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

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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

Legislative History

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.