S.D. Codified Laws § 10-18A-5

Current through the 2024 Legislative Session
Section 10-18A-5 - Single-member household refund schedule

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:

If household income is at least:

but not more than

The refund of real property taxes due or paid shall be

$ 0

$10,038

35%

10,039

10,288

34%

10,289

10,538

33%

10,539

10,788

32%

10,789

11,038

31%

11,039

11,288

30%

11,289

11,538

29%

11,539

11,788

28%

11,789

12,038

27%

12,039

12,288

26%

12,289

12,538

25%

12,539

12,788

24%

12,789

13,038

23%

13,039

13,288

22%

13,289

13,538

21%

13,539

13,788

20%

13,789

14,038

19%

14,039

14,288

18%

14,289

14,538

17%

14,539

14,788

16%

14,789

15,038

15%

15,039

15,288

14%

15,289

15,538

13%

15,539

15,788

12%

15,789

16,038

11%

over 16,038

No refund

SDCL 10-18A-5

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.
Amended by S.L. 2024, ch. 37,s. 4, eff. 2/15/2024.
Amended by S.L. 2023, ch. 31,s. 4, eff. 2/9/2023.
Amended by S.L. 2022, ch. 31,s. 5, eff. 3/18/2022.
Amended by S.L. 2021, ch. 48,s. 4, eff. 3/25/2021.
Amended by S.L. 2020, ch. 33,s. 4, eff. 3/16/2020.
Amended by S.L. 2019, ch. 63,s. 4, eff. 3/27/2019.
Amended by S.L. 2018, ch. 62,s. 4, eff. 2/8/2018.
Amended by S.L. 2016, ch. 60,s. 4, eff. 2/29/2016.
Amended by S.L. 2014, ch. 56,s. 4, eff. 3/26/2014.