South Dakota Code § 10-4-24.12

Percentage of paraplegic's tax reduction for single-member household
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The percentage tax reduction of real property taxes, as provided pursuant to §
10-4-24.11
, due or paid on a single-family dwelling for a single-member household is according to the following schedule:

If household income
but
The tax due reduction
is at least:
less than
on current levy is:
$ 0
$14,000
100%
14,000
15,000
75%
15,000
17,000
50%
17,000
18,000
25%
18,000

0%

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