SD HB1168

Property owners may receive a credit against school district property taxes for nonpublic school tuition paid for any K-12 student aged 5-18, regardless of whether the child is the property owner's own

Maximum credit is the lesser of 80% of school district taxes owed or $1,000 per year, with an additional cap at the per-student equivalent amount for any individual child

Applications must be submitted to the county director of equalization before June 1, including school enrollment information and tuition verification, signed under penalty of perjury

Property tax credits issued reduce the school district's calculated local effort for state funding purposes under chapters 13-13 and 13-37

Department of Revenue must establish forms, procedures, and documentation requirements through administrative rulemaking