SDCL § 10-13-46: Municipality property tax rebate.

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.