South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 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 real
If household income is property taxes due at least:
but not more than or paid is
$ 0
$10,566
35%
10,567
10,816
34%
10,817
11,066
33%
11,067
11,316
32%
11,317
11,566
31%
11,567
11,816
30%
11,817
12,066
29%
12,067
12,316
28%
12,317
12,566
27%
12,567
12,816
26%
12,817
13,066
25%
13,067
13,316
24%
13,317
13,566
23%
13,567
13,816
22%
13,817
14,066
21%
14,067
14,316
20%
14,317
14,566
19%
14,567
14,816
18%
14,817
15,066
17%
15,067
15,316
16%
15,317
15,566
15%
15,567
15,816
14%
15,817
16,066
13%
16,067
16,316
12%
16,317
16,566
11% over 16,566
No refund
Source: view the official text
In this chapter (33 sections)
- 10-18-1 · Invalid or erroneous assessment or tax--Claims for abatement…
- 10-18-2 · Compromise, abatement or rebate of uncollectible…
- 10-18-3 · Procedure applicable to compromise of uncollectible taxes
- 10-18-4 · Contents and verification of application for abatement or…
- 10-18-5 · Presentation of application to county commissioners--Approval…
- 10-18-6 · Concurrence of municipal governing body required for…
- 10-18-7 · Certification of municipal action where concurrence…
- 10-18-8 · Hearing and decision by county commissioners on municipal…
- 10-18-9 · Correction of tax lists on grant of abatement or compromise
- 10-18-10 · Order and payment of refund--Charging to tax districts
- 10-18-11 · Credit to county for state tax abated or refunded
- 10-18-12 · Appeal from county commissioners to circuit court
- 10-18-13 · Mandatory refund of taxes after determination of disputed…
- 10-18-14 · Retroactive application of chapter
- 10-18-15 · Payment of property tax refunds for taxes erroneously…
- 10-18-16 · Refund date for property taxes erroneously collected
- 10-18-17 · Interest on property taxes erroneously collected
- 10-18A-1 · Definition of terms
- 10-18A-2 · Refund of taxes paid on single family dwelling--Conditions
- 10-18A-3 · Refund denied after refund of sales tax
- 10-18A-4 · Right to file lost on death
- 10-18A-5 · Single-member household refund schedule
- 10-18A-6 · Multiple-member household refund schedule
- 10-18A-7 · Time for claiming refund--Forms--Assistance rendered to…
- 10-18A-8 · Amount claimed not required on application--Computation by…
- 10-18A-9 · Documentary evidence in application
- 10-18A-10 · Signing of refund claim--Delivery to proper officer
- 10-18A-11 · Reimbursement of eligible claimants--Payment from retail…
- 10-18A-12 · Appropriations insufficient for all payments--Proration to…
- 10-18A-13 · Hearing on denial of claim--Time for demand
- 10-18A-14 · Fraudulent refund claims as petty offense
- 10-18A-15 · Promulgation of rules
- 10-18A-16 · Distribution of unspent sales and property tax refunds