South Dakota law lets veterans seek relief after missed tax deadlines

A veteran who missed an application deadline may ask county commissioners to recalculate property taxes and reduce or refund the difference. The exemption covers a home, or part of one, that a veteran owns and occupies and that is classified as owner-occupied. The veteran must have a permanent and total service-connected disability rating. The veteran must otherwise qualify for the exemption. If a pending claim for a permanent and total disability rating caused the missed deadline, the board must reduce or refund taxes that accrued since the claim’s effective date, for no more than the previous four years. For a pending disability claim, required relief covers taxes accrued since the claim’s effective date, up to the previous four years.

A surviving spouse who missed an application deadline may ask county commissioners to recalculate property taxes; the board may reduce or refund the difference. The exemption covers a home, or part of one, classified as owner-occupied. The surviving spouse must have had a spouse who either had a permanent and total service-connected disability rating or died from a service-connected cause and qualified the spouse for federal dependency and indemnity compensation. The spouse must otherwise qualify for the exemption. The board may provide relief for taxes accrued over no more than the previous four years. Any relief may cover taxes accrued over no more than the previous four years.