SB 44 South Dakota Senate · 2025 Regular Session

modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency.

The provided bill text is unavailable due to a technical error on the South Dakota Legislature website, preventing access to the specific provisions of SB 44. Without the full legislative text, it is impossible to accurately describe the bill's mechanisms, affected populations, or concrete policy changes. A proper summary cannot be generated until the bill's content is accessible.
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
Feb 2025
Senate Passage
Feb 2025
House Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Feb 25, 2025 Signed Mar 13, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Enrolled · 7 edits · Feb 27, 2025
MODERATE
This bill enrolls and finalizes amendments to South Dakota's property tax refund system for elderly and disabled individuals. It updates income thresholds and refund percentages for both single-person and multi-person households, adjusts the calculation method for certain claims, and appropriates $425,000 in funding to administer these refunds.
Scope change
The bill applies to real property tax refunds for elderly and disabled persons in South Dakota, covering both single-member and multiple-member households.
ELIGIBILITY

Updated income thresholds and refund percentages for single-member households, with the maximum refundable income limit now set at $16,566 and refund rates ranging from 35% down to 0% based on income brackets.

Updated income thresholds and refund percentages for multiple-member households, with the maximum refundable income limit now set at $22,484 and refund rates ranging from 55% down to 0% based on income brackets.

Modified the calculation method for single-person household claims, changing from a flat amount to a graduated calculation based on income differences.

Modified the calculation method for multiple-person household claims, changing from a flat amount to a graduated calculation based on income differences.

FISCAL

Appropriated $425,000 from the general fund to the Department of Revenue for processing tax refunds, with up to $20,000 reserved for administrative costs.

TIMELINE

Established that any unspent funds must be returned to the state by June 30, 2026.

ENFORCEMENT

Declared an emergency to allow immediate implementation of the tax refund program.

Floor votes · Senate Feb 24, 2025 · House Feb 26, 2025

How they voted

350
Passed
Total votes 35
Feb 24, 2025
D Democratic3
3 Yea
100% Yea
R Republican32
32 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
6
Committee
2
Mar 13, 2025
Signed into law
Signed by the Governor on 2025-03-13 S.J. 528
executive
Mar 3, 2025
Lower · Passed
Signed by the Speaker H.J. 443
lower
Feb 27, 2025
Lower · Passed
Signed by the President S.J. 411
lower
Feb 26, 2025
Lower · Passed
House of Representatives Do Pass , Passed, YEAS 69, NAYS 1 H.J. 413
lower
Feb 25, 2025
Introduced
First read in House and referral to committee waived pursuant to JR 6D-1 H.J. 385
lower
Feb 24, 2025
Upper · Passed
Senate Do Pass , Passed, YEAS 35, NAYS 0 S.J. 356
upper
Feb 21, 2025
Upper · Passed
Committee on Appropriations Do Pass , Passed, YEAS 16, NAYS 0
upper
Jan 21, 2025
Committee
Referred to S.J. 63
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.