Applications, Forms, and Resources

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Applications and Forms

• Application for Ag Status
• Owner Occupied Application
• Disabled Veteran Property Tax Exemption
• Productivity Evaluation for Agricultural Land Assessments
• Property Tax Forms
• Property Tax 101: Understanding Your Property Taxes
• Property Tax Transparency Portal

2024 Appeals Information

• Appeal Process Guide for Property Owners
• Appeal Process Guide for Local and County and Consolidated Board of Equalization Members
  
  

Property Tax Relief Programs

Several relief programs in South Dakota offer financial assistance to the elderly and disabled. Find descriptions of each program below.

HOMESTEAD EXEMPTION
“Automatic” Program – SDCL 43-31-1

• If they are 70+ years of age, the property cannot be taken but the value of the homestead cannot exceed $170,000
  
• Taxes and full 10% interest still accrue and become a lien on the property, taxes due are not to exceed the value of the property
  
• If Treasurer is not notified that the individual is 70+ until after tax deed proceedings have started, the individual must pay for costs incurred by the county up to that point (10-23-2.5)
  
  

Reduced Interest Rate Program – SDCL 10-6C

• Must be 70 years old (or turning 70 in the year of application) or the un-remarried surviving spouse
  
• Has owned a single-family dwelling for at least 3 years, or has been a resident of South Dakota for at least 5 years
  
• Has resided for at least 8 months of the previous calendar year in the home
  
• Single-member household income limit- $17,392
  
• Multi-member household income limit- $21,740
  
• Annual application deadline of April 1 to Treasurer, must be current on all property taxes to be eligible, taxes and 4% interest still accrue and become a lien on the property. Recipient becomes ineligible for the Property Tax Refund program but can still be eligible for the Sales Tax Refund program.
  
  

ASSESSMENT FREEZE FOR ELDERLY AND DISABLED - SDCL 10-6A

• Must be 65 years old OR be legally
  disabled
  
• Must own the house or retain a life estate in the property, owned a property and been a resident of SD for at least one year, resided in the house for at least 200 days during the previous calendar year
  
• Single-member household limit - $40,290
  
• Multi-member household - $51,801
  
• Property must have a full and true market value of less than $345,340.
  
• A surviving spouse may still qualify if other eligibility requirements are satisfied. Annual application deadline of April 1 to Treasurer
  
• However, a person failing to comply with the April first deadline for the previous year, but otherwise qualifying for the real property tax assessment freeze provided under this chapter, may petition the board of county commissioners for an abatement.
  
  

DISABLED VETERAN EXEMPTION - SDCL 10-4-40 & 10-4-41
Eligibility

• Property must be owned and occupied by a disabled veteran rated as permanently & totally disabled due to a service-connected disability
  
• Or an un-remarried surviving spouse of such a veteran
  
• Or an un-remarried surviving spouse receiving dependency & indemnity compensation as a result of the veteran’s service-connected death
  
• Initial application deadline to Director of Equalization by November 1
  
• Proof of eligibility is required with the initial application
  
• Do not need to apply yearly
  
• The first $150,000 of valuation is exempt from taxation.
  
• Sale or transfer of the property will remove the exemption.
  
  

PARAPLEGICS PROGRAMS - SDCL 10-4-24.9 thru 10-4-24.13

• Property must be owned and occupied by a paraplegic or individual with the loss of use of both lower extremities, or the un-remarried surviving spouse
• Property must be specifically designed for wheelchair use within the structure

Tax Reduction for Paraplegics

• Income limits apply
• less than $19,566 for a single-member household
• less than $23,914 for a multi-member household
• Taxes are reduced through the abatement process
• Annual application deadline of April 1 to County Treasurer

Exemption for Paraplegic Veterans

• The injury to the veteran applicant does not have to be service-related.
• Initial application deadline – November 1 to Director of Equalization
• Does not require annual application
• 100% valuation exempt
  

MUNICIPAL PROPERTY TAX REDUCTION – SDCL 10-6B
Rapid City is the only city that has passed an ordinance for this program
A portion of the property taxes the individual would pay to the city is abated based upon a sliding income scale.

SALES & PROPERTY TAX REFUND FOR SENIOR AND DISABLED CITIZENS

• Must be at least 66 years old on or before January 1
• Must have been a South Dakota resident the entire previous year.
• Must meet the annual income requirements.
• Applications are accepted from May 1 to July 1.
• Submit your request to the Department of Revenue