SD SB161

Repeals the property tax exemption under § 10-4-9.3 for nonprofit 501(c)(3) health care facilities, including licensed health care facilities, orphanages, mental health centers, community support providers, and camps

Eliminates the separate tax exemption definition for "wellness centers" that provide rehabilitation services or prescriptive exercise (§ 10-4-35)

Removes health care organizations from statutory provisions governing partial property tax exemptions, leaving only charitable, benevolent, and religious societies covered

Amends multiple code sections to delete references to health care facilities and organizations from the list of entities qualifying for property tax exemptions

Health care facility properties previously exempt would become subject to taxation as other property of the same class