SDCL § 10-13-46 — Municipality property tax rebate

Effective July 1, 2026
10-13-46 . Municipality property tax rebate.
The governing body of a municipality may, by ordinance, establish a program to provide a property tax rebate to an owner of an owner-occupied single-family dwelling situated within the municipality. Only taxes levied by the municipality may be rebated under the program.
If a municipality establishes a program to provide a property tax rebate pursuant to this section, the municipality must issue a rebate to any applicant who meets the criteria provided in the ordinance.