SD HB1193

Veterans rated permanently and totally disabled from service-connected disabilities receive a property tax exemption on $200,000 of the full and true value of their owner-occupied dwelling

Surviving spouses of permanently disabled veterans or those receiving dependency and indemnity compensation from the VA qualify for the same $200,000 property tax exemption

Veterans with pending VA disability claims who miss application deadlines may receive tax refunds retroactive to the effective date of their claim, up to the previous four years

Surviving spouses who miss application deadlines may petition county commissioners for tax abatement or refunds covering up to the previous four years

Adds a new provision allowing county commissioners to abate or refund taxes when a person qualifies for the disabled veteran or surviving spouse exemption but failed to meet the application deadline