South Dakota · Property tax exemptions for people with disabilities · Updated Oct 2026
South Dakota property tax exemptions for people with disabilities (2026)
Every statewide property tax break in South Dakota that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in South Dakota is the Property Tax Reduction for Paraplegics. 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.
Property tax breaks for people with disabilities in South Dakota
Disability
Property Tax Reduction for Paraplegics
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.
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).
For people with disabilities: 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.
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.
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).
For people with disabilities: 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.
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)
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
Savings estimate for South Dakota
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
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.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
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 people with disabilities property tax breaks in South Dakota
Who qualifies for property tax breaks for people with disabilities in South Dakota?
Property Tax Reduction for Paraplegics: 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). Assessment Freeze for the Elderly and Disabled: 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. Sales and Property Tax Refund for Senior and Disabled Citizens: 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.
Is there an income limit for people with disabilities' property tax breaks in South Dakota?
Property Tax Reduction for Paraplegics: 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). Assessment Freeze for the Elderly and Disabled: 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) Sales and Property Tax Refund for Senior and Disabled Citizens: $17,215 single / $23,265 household (2025 income)
When is the deadline for people with disabilities to apply in South Dakota?
Property Tax Reduction for Paraplegics: April 1 each year. Assessment Freeze for the Elderly and Disabled: April 1 each year. Sales and Property Tax Refund for Senior and Disabled Citizens: Applications accepted May 1 to July 1.
Do people with disabilities have to reapply every year in South Dakota?
Property Tax Reduction for Paraplegics: Every year. Assessment Freeze for the Elderly and Disabled: Every year. Sales and Property Tax Refund for Senior and Disabled Citizens: Every year.
Where do people with disabilities apply for property tax breaks 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. For the Property Tax Reduction for Paraplegics: Apply to your county treasurer with your income information.