South Dakota legislation · 101st Legislature (2026)
South Dakota SB12: provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
Status: Signed into law, February 11, 2026
What the bill says
An Act ENTITLED An Act to provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
From the enrolled text, February 5, 2026:
An Act ENTITLED An Act to provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-4-24.10 be AMENDED: 10-4-24.10. A dwelling or part of a dwelling designed as provided in § 10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower of the veteran is exempt from taxation. If the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling. Any veteran who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied …
Sponsors
- Timothy Goodwin (R, HD-030) · primary sponsor
- Ernie Otten (R, SD-006) · primary sponsor
- Bobbi Andera (R, HD-010)
- Aaron Aylward (R, HD-006)
- Jessica Bahmuller (R, HD-019)
- Heather Baxter (R, HD-034)
- Casey Crabtree (R, SD-008)
- Sydney Davis (R, 17)
- Randy Deibert (R, SD-031)
- John Hughes (R, HD-013)
- Amber Hulse (R, SD-030)
- Kevin Jensen (R, SD-016)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the Speaker
- : Signed by the President
- : Do Pass
- : Certified uncontested, placed on consent
- : Do Pass
- : Scheduled for hearing
- : First read in House and referred to Taxation
- : Do Pass
Votes
- Do Pass (February 4, 2026): 69 yea, 0 nay, passed
- Do Pass (February 3, 2026): 12 yea, 0 nay, passed
- Do Pass (January 21, 2026): 33 yea, 0 nay, passed
- Do Pass (January 16, 2026): 5 yea, 0 nay, passed
Subjects: Property Tax, Taxation, Tax Exemptions and Refunds, Veterans Affairs
Common questions
- What is SB12?
- SB12 is a bill in the South Dakota Legislature (101st Legislature (2026)): provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
- What does SB12 do?
- In its own words: An Act ENTITLED An Act to provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
- What is the status of SB12?
- Signed into law as of February 11, 2026. Latest action: Signed by the Governor (February 11, 2026).
- Who sponsored SB12?
- Timothy Goodwin (R, HD-030), with 11 co-sponsors.
- Where is the official record for SB12?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26403
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.