Loading chat...
SD SB12
Bill
Status
Passed
2/11/2026
Primary Sponsor
Timothy Goodwin
Click for details
AI Summary
- Qualifying veterans (paraplegic or with loss of use of both lower extremities) and their unremarried widows/widowers who missed application deadlines may petition county commissioners for property tax refunds
- Refunds may cover property taxes paid in any of the previous four years on property that would have qualified for the existing tax exemption
- County commissioners have discretion to approve or reject refund applications
- Adds this veteran property tax refund authority to the existing list of cases where county commissioners may compromise, abate, or rebate taxes
- Refunded amounts are apportioned pro rata among affected taxing districts and funds
Legislative Description
Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
Property Tax
Last Action
Signed by the Governor on February 11, 2026 S.J. 242
2/11/2026
Committee Referrals
Taxation1/22/2026
Taxation1/13/2026
Full Bill Text
No bill text available