provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Summary

The bill amends South Dakota’s property‑tax code to allow paraplegic veterans and unremarried widows/widowers of such veterans to claim a refund for up to four prior years if they missed the original exemption deadline. A petition is filed with the county board of commissioners, which may approve or deny the refund. The change provides tax relief to those veterans and their surviving spouses who were otherwise eligible for an exemption.

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