South Dakota · Property tax exemptions · Updated Oct 2026
South Dakota property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in South Dakota: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
Full exemptiondisabled veterans
March 15homestead deadline
1.06%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Assessment Freeze for the Elderly and Disabled, Homestead Exemption (Property Tax Deferral) Programs, Sales and Property Tax Refund for Senior and Disabled Citizens
Assessment Freeze for the Elderly and Disabled, Disabled Veteran Property Tax Exemption, Property Tax Exemption for Paraplegic Veterans …
Where to apply in South Dakota
Your county director of equalization handles the owner-occupied classification and the disabled veteran exemption; your county treasurer takes applications for the senior/disabled assessment freeze and tax deferral. The Sales and Property Tax Refund is paid by the SD Department of Revenue.
Your home is taxed at the lower owner-occupied school general fund levy instead of the higher rate for other property. Only the school general levy is reduced; county, city and other levies are the same.
Who qualifies
Anyone who owns the home and uses it as their principal residence as of the assessment date (November 1 value). Owners include joint tenants, life estate holders, trust beneficiaries and contract-for-deed buyers. A home occupied by the owner's parent, or by the owner's adult child with a disability, also qualifies.
How to apply
Submit the owner-occupied certificate to your county director of equalization, or use the electronic form on the Department of Revenue website (sddor.seamlessdocs.com). You sign under penalty of perjury and list any other home you live in.
Keeps the taxable value of your home from rising: if the home's value goes up, you keep paying tax on the earlier, lower value. Covers the house, garage and lot (up to one acre).
Who qualifies
You are 65 or older or disabled under the Social Security Act; you have owned an owner-occupied single-family home and lived in South Dakota for five years (unless you had the freeze last year); you lived in the house at least 200 days last year. Un-remarried surviving spouses of past recipients may qualify. Homes worth $514,500 or more are not eligible unless already frozen in a prior year.
Income limit
Previous-year income (federal AGI plus other income including Social Security) under $56,595 for a one-person household or under $66,885 for a multiple-member household (DOR brochure, December 2025)
How to apply
Get the application at your county treasurer's office or online from the DOR and return it to the county treasurer with your income information.
$200,000 of the full and true value of your home (house, garage and lot) is exempt.
Who qualifies
A veteran rated permanently and totally disabled from a service-connected disability who owns and lives in the home, which must have the owner-occupied classification. An un-remarried surviving spouse also qualifies, including one receiving Dependency and Indemnity Compensation for the veteran's service-connected death.
How to apply
File the application with your county director of equalization. Bring a VA statement that you are permanently and totally disabled from a service-connected disability (request it from the Sioux Falls VA Regional Office, 1-800-827-1000).
A paraplegic veteran, a veteran with loss or loss of use of both lower extremities, or the un-remarried widow or widower of such a veteran, who owns and lives in the home. The injury does not have to be service-connected. The home must be specially designed for wheelchair use. No income limit.
How to apply
File the application with your county director of equalization (applications available in January at the courthouse or on the DOR website).
The DOR brochure says that once approved the exemption stays until the property is sold or transferred, but the DOR web page says applications must be submitted annually; ask your county director of equalization.
Cuts the property tax on your home (house, garage and lot up to one acre) by 100%, 75%, 50% or 25%, depending on your income.
Who qualifies
A paraplegic or a person with loss or loss of use of both lower extremities (any cause, not only veterans), or the un-remarried widow or widower of such a person, who owns or occupies a home specially designed for wheelchair use. Income limits apply (see income_limit).
Income limit
Prior-year income (federal AGI plus other income, including Social Security). One-person household: 100% reduction under $16,160; 75% under $17,315; 50% under $19,623; 25% under $20,778. Multi-member household: 100% under $21,355; 75% under $22,509; 50% under $24,240; 25% under $25,395 (DOR brochure, 2025).
How to apply
Apply to your county treasurer with your income information.
Not a reduction: lets you put off paying property tax until the home is sold. Program 2 deferred taxes carry 4% interest a year; Program 1 (age 70+, home assessed at $170,000 or less) carries 10% interest and protects you from tax sale.
Who qualifies
Program 2: 70 or older (or surviving spouse of someone eligible), owned the home 3 years or lived in SD 5 years, prior-year household income under $18,470 (one person) or $23,087 (more than one).
Income limit
Under $18,470 single / $23,087 multiple-member household (prior year; DOR brochure December 2025)
How to apply
Apply to your county treasurer. If you join, you cannot get the property tax part of the Sales and Property Tax Refund.
Sales and Property Tax Refund for Senior and Disabled Citizens
A yearly refund check from the state, based on your income (checks go out starting in September).
Who qualifies
SD resident all of 2025; 65 or older on or before January 1, 2025, or disabled at any time in 2025; income of $17,215 or less living alone, or household income of $23,265 or less.
Income limit
$17,215 single / $23,265 household (2025 income)
How to apply
Request and send the application to the Department of Revenue, Special Tax Division, 445 East Capitol Avenue, Pierre, SD 57501-3185.
Deadline
Applications accepted May 1 to July 1.
Renewal
Every year
Law
SDCL chapter 10-45A (sales tax refund for elderly and disabled); the property tax refund part's statute was not confirmed (the older chapter 10-18A sections checked are repealed)
The freeze income limits rose sharply for 2026 applications: under $56,595 for one person and $66,885 for larger households (DOR brochure, Dec 2025).
From 2026 the $500,000 home-value ceiling for the freeze is indexed to inflation; it is $514,500 for current applications (SDCL 10-6A-3; DOR brochure).
The owner-occupied certificate is due March 15; missing it means paying the higher school levy for that year (SDCL 10-13-40).
Savings estimate for South Dakota
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for South Dakota
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for South Dakota
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in South Dakota
Is there a homestead exemption in South Dakota?
Yes: the Owner-Occupied Classification. Your home is taxed at the lower owner-occupied school general fund levy instead of the higher rate for other property. Only the school general levy is reduced; county, city and other levies are the same. Who qualifies: Anyone who owns the home and uses it as their principal residence as of the assessment date (November 1 value). Owners include joint tenants, life estate holders, trust beneficiaries and contract-for-deed buyers. A home occupied by the owner's parent, or by the owner's adult child with a disability, also qualifies.
When is the deadline to apply for the homestead exemption in South Dakota?
March 15 (SDCL 10-13-40). Mobile and manufactured homes: at registration.
Do I have to reapply for the homestead exemption every year in South Dakota?
One-time; it stays until the home is sold or its use changes. New owners must apply.
Are there property tax breaks for seniors in South Dakota?
Assessment Freeze for the Elderly and Disabled: Keeps the taxable value of your home from rising: if the home's value goes up, you keep paying tax on the earlier, lower value. Covers the house, garage and lot (up to one acre). Homestead Exemption (Property Tax Deferral) Programs: Not a reduction: lets you put off paying property tax until the home is sold. Program 2 deferred taxes carry 4% interest a year; Program 1 (age 70+, home assessed at $170,000 or less) carries 10% interest and protects you from tax sale. Sales and Property Tax Refund for Senior and Disabled Citizens: A yearly refund check from the state, based on your income (checks go out starting in September).
Do disabled veterans get a property tax exemption in South Dakota?
Disabled Veteran Property Tax Exemption: $200,000 of the full and true value of your home (house, garage and lot) is exempt. Property Tax Exemption for Paraplegic Veterans: Your home is exempt from all property taxes.
Where do I apply for property tax exemptions in South Dakota?
Your county director of equalization handles the owner-occupied classification and the disabled veteran exemption; your county treasurer takes applications for the senior/disabled assessment freeze and tax deferral. The Sales and Property Tax Refund is paid by the SD Department of Revenue.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.