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 is according to the following schedule: The refund of realIf household income isproperty taxes dueat least:but not more thanor paid shall be$ 0$10,03835%10,03910,28834%10,28910,53833%10,53910,78832%10,78911,03831%11,03911,28830%11,28911,53829%11,53911,78828%11,78912,03827%12,03912,28826%12,28912,53825%12,53912,78824%12,78913,03823%13,03913,28822%13,28913,53821%13,53913,78820%13,78914,03819%14,03914,28818%14,28914,53817%14,53914,78816%14,78915,03815%15,03915,28814%15,28915,53813%15,53915,78812%15,78916,03811%over 16,038No 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; SL 2018, ch 62, §4, eff. Feb. 8, 2018; SL 2019, ch 63, §4, eff. Mar. 27, 2019; SL 2020, ch 33, §4, eff. Mar. 16, 2020; SL 2021, ch 48, §4, eff. Mar. 26, 2014; SL 2016, ch 60, §4, eff. Feb. 25, 2016; SL 2018, ch 62, §4, eff. Feb. 8, 2018; SL 2019, ch 63, §4, eff. Mar. 27, 2019; SL 2020, ch 33, §4, eff. Mar. 16, 2020; SL 2021, ch 48, §4, eff. Mar. 25, 2021; SL 2022, ch 31, §5, eff. Mar. 18, 2022; SL 2023, ch 31, §4, eff. Feb. 9, 2023; SL 2024, ch 37, §4, eff. Feb. 15, 2024.
South Dakota Legal Code