US Lawyer Database

10-4-24.12. Percentage of paraplegic’s tax reduction for single-member household.

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 not The tax due reduction
is more than: more than on current levy is:
$ 0 $14,000 100%
14,001 15,000 75%
15,001 17,000 50%
17,001 18,000 25%
over 18,000 0%

Source: SL 1979, ch 62, §3; SL 2015, ch 64, §1; SL 2022, ch 25, §2.