Who is eligible for a refund of real property taxes for a personal residence in South Dakota?

The eligibility for a refund of real property taxes for a personal residence in South Dakota specifically includes disabled veterans. This provision reflects the recognition of the sacrifices made by individuals who have served in the military and may face additional challenges due to disabilities incurred during their service. The refund program is designed to provide financial relief and support to those who have been honorably discharged and who are certified as disabled by the Department of Veterans Affairs.

In South Dakota, other groups such as senior citizens over the age of 65 may be eligible for various forms of tax assistance or relief, but the specific refund program for real property taxes is primarily targeted towards disabled veterans as a recognition of their service and the additional burdens they may encounter. This targeted financial assistance aims to help ensure that those who have served and become disabled have some relief in managing their property taxes.