South Dakota · Property tax exemptions for seniors · Updated Oct 2026
South Dakota property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in South Dakota that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in South Dakota is the 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.
Worth
See the rules
Age
65 or older
Income limit
Previous-year income under $56,595 for a one-person household or under $66,885 for a…
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.
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)
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 seniors: you own and live in the home, age 65. Change any answer to your own.
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 seniors property tax breaks in South Dakota
Who qualifies for property tax breaks for seniors in South Dakota?
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. Homestead Exemption (Property Tax Deferral) Programs: 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). 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 seniors' property tax breaks in South Dakota?
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) Homestead Exemption (Property Tax Deferral) Programs: Under $18,470 single / $23,087 multiple-member household (prior year; 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 seniors to apply in South Dakota?
Assessment Freeze for the Elderly and Disabled: April 1 each year. Homestead Exemption (Property Tax Deferral) Programs: April 1 each year. Sales and Property Tax Refund for Senior and Disabled Citizens: Applications accepted May 1 to July 1.
Do seniors have to reapply every year in South Dakota?
Assessment Freeze for the Elderly and Disabled: Every year. Homestead Exemption (Property Tax Deferral) Programs: Every year. Sales and Property Tax Refund for Senior and Disabled Citizens: Every year.
Where do seniors 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 Assessment Freeze for the Elderly and Disabled: 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.
Can seniors get more than one property tax break in South Dakota?
Homestead Exemption (Property Tax Deferral) Programs: If you join, you cannot get the property tax part of the Sales and Property Tax Refund.