HB 1260

26.229.14  101st Legislative Session  1260
                                   2026 South Dakota Legislature
                                            House Bill 1260
                                                  ENROLLED
                                            AN ACT
ENTITLED An Act to authorize the establishment of municipal property tax rebate
       programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That a NEW SECTION be added to chapter 10-13:
            The governing body of a municipality may, by ordinance, establish a program to
   provide a property tax rebate to an owner of an owner-occupied single-family dwelling
   situated within the municipality. Only taxes levied by the municipality may be rebated
   under the program.
            If a municipality establishes a program to provide a property tax rebate pursuant
   to this section, the municipality must issue a rebate to any applicant who meets the criteria
   provided in the ordinance.
26.229.14  2  1260
An Act to authorize the establishment of municipal property tax rebate programs.
                                                     Received at this Executive Office
 I certify that the attached Act originated in       this _____ day of _____________,
 the:
                                                     2026 at ____________M.
 House as Bill No. 1260
                                                     By
                     Chief Clerk of the House  for the Governor
                                                                      The attached Act is hereby
                                                                  approved this ________ day of
                          Speaker of the House  ______________, A.D., 2026
 Attest:
                                                                                        Governor
                     Chief Clerk of the House
                                                     STATE OF SOUTH DAKOTA,
                                                                                               ss.
                                                     Office of the Secretary of State
                       President of the Senate
                                                                    Filed ____________, 2026
 Attest:  at _________ o'clock __M.
                       Secretary of the Senate  Secretary of State
 House Bill No. 1260  By
 File No. ____  Asst. Secretary of State
 Chapter No. ______
HB1260 ENROLLED