Who qualifies for the Owner-occupied classification in South Dakota?

The recorded owner who lives in the home as their principal residence. In some cases a parent of the owner, or a parent who owns a home lived in by an adult child with a disability, can qualify. A lower school general-fund levy. County, city and school special-education levies stay the same. A 2026 law (Senate Bill 245) adds state money so this levy is lower for taxes payable in 2027. Deadline: March 15 of the assessment year.

Who qualifies for the Assessment freeze for the elderly and disabled in South Dakota?

Age 65 or older, or disabled under the Social Security Act. You own and live in a single-family home and have lived in South Dakota for five years (unless you got the freeze last year). You lived in the home at least 200 days last calendar year. An unremarried surviving spouse can qualify. Freezes the assessed value of the house, garage, and the lot or one acre, whichever is less. The law sets household income under $55,000 for one person and under $65,000 for more than one person, and a home value ceiling of $500,000 unless the home was already frozen. Starting January 1, 2026, these limits rise each year by an index factor. Deadline: April 1.

Who qualifies for the Disabled veteran property tax exemption in South Dakota?

A veteran rated permanently and totally disabled from a service-connected disability, or an unremarried surviving spouse, who owns and lives in the home. A 2026 law (House Bill 1193) also covers the surviving spouse of a veteran who was permanently and totally disabled from service, and a surviving spouse who gets VA dependency and indemnity compensation after a service-connected death. $200,000 of the full and true value of your home is exempt. Deadline: November 1.

Who qualifies for the Paraplegic veteran exemption in South Dakota?

A paraplegic veteran, or a veteran who lost, or lost the use of, both lower limbs, or the unremarried widow or widower. The home must be specially designed for wheelchair use inside the structure. Exempt from all property taxes. Deadline: November 1.

Who qualifies for the Property tax homestead exemption (deferral) in South Dakota?

Age 70 or older, or a surviving spouse. Income and residency tests apply. Delays payment of your tax until the property is sold. The tax, interest and penalties are a lien and must be paid before the property transfers. You can't also get the senior refund in the same year. Deadline: April 1.

Who qualifies for the Property tax reduction for paraplegics in South Dakota?

A paraplegic, or a person who lost, or lost the use of, both lower limbs, or the unremarried widow or widower. The home must be designed for wheelchair use. Income limits apply. A reduction on a sliding scale based on income. Deadline: April 1.

Rules by state / South Dakota

South Dakota property tax, line by line.

Your county treasurer sends one property tax bill a year, based on the value set by the county director of equalization. Taxes for a 2026 assessment are paid in 2027, in two halves. Owner-occupied homes get a lower school general-fund levy.

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At a glance

Who sends the bill: The county treasurer. The director of equalization sets the value.
When it's due: First half is due April 30 and late May 1. Second half is due October 31 and late November 1. A bill of $50 or less is due in full by April 30. If a due date falls on a weekend, pay by the last working day, in the office or postmarked.
If you pay late: Interest of five-sixths of 1% per month or part of a month. It starts May 1 on the first half and November 1 on the second half, and is added on the first of each month after that.
Limits on increases: There is no cap on your own home's increase. A 2025 law (Senate Bill 216) caps the yearly rise in a county's total owner-occupied value at 3% and limits local budget growth to 3% for five years. This first shows on 2026 assessment notices and on taxes paid in 2027. It is not a freeze on your home.

Bill dates source · Assessment source

What may come off

7 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Owner-occupied classification

Who: The recorded owner who lives in the home as their principal residence. In some cases a parent of the owner, or a parent who owns a home lived in by an adult child with a disability, can qualify.
What you get: A lower school general-fund levy. County, city and school special-education levies stay the same. A 2026 law (Senate Bill 245) adds state money so this levy is lower for taxes payable in 2027.
How to apply: Send the Certification of Owner-Occupied Dwelling to your county director of equalization, or use the DOR electronic form.
Deadline: March 15 of the assessment year.
After that: It stays until the director removes it. The director may review it from time to time. A false claim can bring a penalty.

Certification of Owner-Occupied Dwelling: the form

Assessment freeze for the elderly and disabled

Who: Age 65 or older, or disabled under the Social Security Act. You own and live in a single-family home and have lived in South Dakota for five years (unless you got the freeze last year). You lived in the home at least 200 days last calendar year. An unremarried surviving spouse can qualify.
What you get: Freezes the assessed value of the house, garage, and the lot or one acre, whichever is less. The law sets household income under $55,000 for one person and under $65,000 for more than one person, and a home value ceiling of $500,000 unless the home was already frozen. Starting January 1, 2026, these limits rise each year by an index factor.
How to apply: Apply every year to your county treasurer. The DOR form is online.
Deadline: April 1.
After that: Every year.

The official page

Disabled veteran property tax exemption

Who: A veteran rated permanently and totally disabled from a service-connected disability, or an unremarried surviving spouse, who owns and lives in the home. A 2026 law (House Bill 1193) also covers the surviving spouse of a veteran who was permanently and totally disabled from service, and a surviving spouse who gets VA dependency and indemnity compensation after a service-connected death.
What you get: $200,000 of the full and true value of your home is exempt.
How to apply: Apply to your county assessor with DOR form PT46C.
Deadline: November 1.

PT46C: the form

Paraplegic veteran exemption

Who: A paraplegic veteran, or a veteran who lost, or lost the use of, both lower limbs, or the unremarried widow or widower. The home must be specially designed for wheelchair use inside the structure.
What you get: Exempt from all property taxes.
How to apply: Apply to your county assessor.
Deadline: November 1.
After that: Every year.

The official page

Tax refund for senior citizens and citizens with disabilities

Who: You lived in South Dakota all of 2025 and were 65 or older on or before January 1, 2025, or were disabled at any time in 2025. Income of $17,215 or less if you live alone, or $23,265 or less for the household. You can't also be in the homestead deferral.
What you get: A yearly refund based on your income. DOR starts sending checks in September.
How to apply: Send the 2026 application (for 2025 taxes) to the Department of Revenue, Special Tax Division, 445 E. Capitol Avenue, Pierre, SD 57501-3185.
Deadline: May 1 through July 1.
After that: Every year.

The official page

Property tax homestead exemption (deferral)

Who: Age 70 or older, or a surviving spouse. Income and residency tests apply.
What you get: Delays payment of your tax until the property is sold. The tax, interest and penalties are a lien and must be paid before the property transfers. You can't also get the senior refund in the same year.
How to apply: Apply every year to your county treasurer.
Deadline: April 1.
After that: Every year.

The official page

Property tax reduction for paraplegics

Who: A paraplegic, or a person who lost, or lost the use of, both lower limbs, or the unremarried widow or widower. The home must be designed for wheelchair use. Income limits apply.
What you get: A reduction on a sliding scale based on income.
How to apply: Apply every year to your county auditor.
Deadline: April 1.
After that: Every year.

The official page

In some situations

If you moved, inherited, built or had a disaster

Municipal tax reduction for the elderly and disabled

Who: Owners age 65 or older or disabled under the Social Security Act. Unremarried widows and widowers of a person who qualified may also qualify. Only in cities that have adopted it. DOR says Rapid City is the only city that allows it now.
What you get: Lowers your city property tax the year after you apply, on the house, garage, and lot or one acre.
How to apply: Apply every year to your county treasurer.
Deadline: April 1.
After that: Every year.

The official page

County sales-tax property tax credit (Senate Bill 96)

Who: Property owners in a county that adopts a local sales and use tax of up to 0.5%. The county's vote can be put to the public.
What you get: The sales-tax money must lower the county part of your property tax and shows as a credit on your bill. It only applies if your county adopts it.
How to apply: You don't need to apply.

Source

Think your value is too high?

Asking for a lower assessed value (full and true market value)

Free review: Talk to your county director of equalization before you file. It is free.
Formal appeal: Start with the local board of equalization. Then you can go to the county board or a consolidated board, then the Office of Hearing Examiners, then circuit court.
Deadline: For the 2026 calendar: written appeal to the local board by March 12 (board meets March 16 to 20). County appeal by April 7 (county board meets April 14 to May 5). Office of Hearing Examiners by May 15. Circuit court within 30 days of the notice of decision. The local board can't hear owner-occupied status questions.
Good to know: Check the dates on your own notice, because they change each year.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

County, city and school special-education levies stay the same with owner-occupied status.
Value growth inside your county's 3% overall owner-occupied cap. That cap is not a freeze on your home.
Value above $200,000 for a disabled veteran who doesn't also qualify for the paraplegic exemption.
The senior refund and the homestead deferral can't be used in the same year.
A freeze on a home at or above the value ceiling, unless it was already frozen.

Special assessments are collected with your property tax and can be sold separately if they go unpaid. Owner-occupied status does not lower them. The freeze and the veteran and paraplegic exemptions cover only the home, garage and limited land, not special assessments. The city reduction covers only city tax, and only where a city has adopted it.

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Rules checked October 28, 2026 against official South Dakota sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.