SB 21·SD·senate
modify tax refunds for elderly persons and persons with a disability.
Signed into LawFiled Jan 13, 2026
Sponsor: Senate Committee on Appropriations
Latest Action
Signed by the Governor on 2026-03-04
Mar 4, 2026
Summary
The bill changes how property‑tax and retail‑sales‑tax refunds are calculated for people age 65 or older, people with a disability, and households whose income is at or below the federal poverty level. It adds new income‑based refund tables, lets municipalities waive special assessments for qualifying owners, and replaces many older refund statutes with a new framework.
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