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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18A - Property Tax Refund For Aged And Disabled Persons
§ 10-18A-5 Single-member household refund schedule.
Universal Citation: SD Codified L § 10-18A-5 (2017)
10-18A-5. Single-member household refund schedule. The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter shall be according to the following schedule:
| The refund of real | ||
| If household income is | property taxes due | |
| more than: | but less than | or paid shall be |
| $ 0 | $5,630 | 35% |
| 5,631 | 5,890 | 34% |
| 5,891 | 6,150 | 33% |
| 6,151 | 6,410 | 32% |
| 6,411 | 6,670 | 31% |
| 6,671 | 6,930 | 30% |
| 6,931 | 7,190 | 29% |
| 7,191 | 7,450 | 28% |
| 7,451 | 7,710 | 27% |
| 7,711 | 7,970 | 26% |
| 7,971 | 8,230 | 25% |
| 8,231 | 8,490 | 24% |
| 8,491 | 8,750 | 23% |
| 8,751 | 9,010 | 22% |
| 9,011 | 9,270 | 21% |
| 9,271 | 9,530 | 20% |
| 9,531 | 9,790 | 19% |
| 9,791 | 10,050 | 18% |
| 10,051 | 10,310 | 17% |
| 10,311 | 10,570 | 16% |
| 10,571 | 10,830 | 15% |
| 10,831 | 11,090 | 14% |
| 11,091 | 11,350 | 13% |
| 11,351 | 11,610 | 12% |
| 11,611 | 11,880 | 11% |
| over 11,880 | No refund |
Source: SL 1976, ch 92, § 3; SL 1978, ch 79, § 3; SL 1988, ch 96, § 1; SL 1989, ch 93, § 1; SL 1990, ch 81, § 1; SL 2000, ch 53, § 1; SL 2002, ch 57, § 4; SL 2006, ch 42, § 4; SL 2008, ch 59, § 4; SL 2012, ch 65, § 4, eff. Mar. 20, 2012; SL 2013, ch 47, § 4, eff. Mar. 6, 2013; SL 2014, ch 56, § 4, eff. Mar. 26, 2014; SL 2016, ch 60, § 4, eff. Feb. 25, 2016.
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