Under the Sales and Property Tax Refund for Senior and Disabled Citizens, qualified applicants will receive refunds of sales or property taxes based on their income; refund checks are issued beginning in late August. The program is funded through an annual appropriation from the South Dakota Legislature.
To be eligible for a refund, applicants must meet the following criteria:
- Be at least 66 years old on or before Jan. 1 of the current year or be disabled during any part of the year. "Disabled" is defined as being qualified to receive Social Security Disability benefits, Supplemental Security Disability benefits, or the individual is a veteran with a rated disability of 60 percent or higher.
- Must have been a South Dakota resident for the entire previous year.
- Must meet the annual income requirements. The 2006 income limit for a single-member household is $10,000; the limit for a multiple-member household is $13,000.
Applications for the program are available from the Department of Revenue and Regulation's Property and Special Taxes Division and are accepted now through July 1. For more information, call the department's toll-free helpline at 1-800-829-9188 and ask for the Division of Property and Special Taxes.