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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-13-47

Homeowner property tax reduction fund--Administration--Purpose--Expenditures

Official textsdlegislature.gov

Effective July 1, 2026
10-13-47 . Homeowner property tax reduction fund--Administration--Purpose--Expenditures.
There is created in the state treasury the homeowner property tax reduction fund.
The Department of Revenue shall administer the fund. The purpose of the fund is to provide property tax relief for owner-occupied single-family dwellings. Moneys in the fund must be used to reduce the local effort for general education levies on owner-occupied single-family dwellings.
Interest on moneys credited to the fund must remain in the fund. Expenditures from the fund must be budgeted through the general appropriation bill.
Moneys in the fund may not be transferred to the general fund.

Last amended: Source: SL 2026, ch 48 , § 1.

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In this chapter (22 sections)
  1. 10-13-1 · 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11
  2. 10-13-11 · 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30
  3. 10-13-20 · Construction of chapter
  4. 10-13-21 · Promulgation of rules
  5. 10-13-22 · 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13
  6. 10-13-35 · Limitation on tax levy increase on real property--School…
  7. 10-13-36 · Excess tax levy authorized--Vote of governing…
  8. 10-13-37 · Median level of assessment to be eighty-five percent of…
  9. 10-13-38 · Determining index factor--Notice to county auditor of…
  10. 10-13-39 · Classification of owner-occupied single-family dwelling
  11. 10-13-40 · Eligibility for owner-occupied classification
  12. 10-13-41 · 10-13-41. Repealed by SL 2004, ch 86, § 3
  13. 10-13-42 · 10-13-42. Repealed by SL 1997, ch 54, § 4
  14. 10-13-43 · Information provided by county auditor to Department of…
  15. 10-13-44 · 10-13-44. Repealed by SL 2015, ch 39, § 5
  16. 10-13-45 · Classification of single-family dwelling constructed or…
  17. 10-13-46 · Municipality property tax rebate
  18. 10-13-47 · Homeowner property tax reduction…
  19. 10-13-48 · Homeowner property tax reduction fund--Deposit of moneys
  20. 10-13A-1 · 10-13A-1, 10-13A-1.1. Repealed by SL 1995, ch 68, §§ 53, 54
  21. 10-13A-2 · 10-13A-2. Repealed by SL 1981, ch 88, § 1
  22. 10-13A-3 · 10-13A-3. Repealed by SL 1979, ch 67, § 1
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