South Dakota Governor Signs Law Authoring Property Tax Refund for Certain Veterans, Surviving Spouses

The South Dakota Governor signed a law concerning a refund of property taxes for qualifying veterans and surviving spouses. The law includes: 1) providing that a veteran who would otherwise qualify for a property tax exemption for the dwelling of a paraplegic or amputee veteran or surviving spouse provided by South Dakota Codified Law Section 10-4-24.10, but fails to comply with applicable application deadlines, can petition for a refund of taxes paid in the previous four years that would otherwise qualify for the exemption; and 2) providing that the Board of County Commissioners may, in its discretion, reject or approve ...