South Dakota · Property tax exemptions for surviving spouses · Updated Oct 2026
South Dakota property tax exemptions for surviving spouses (2026)
Every statewide property tax break in South Dakota that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses 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
Income limit
Previous-year income under $56,595 for a one-person household or under $66,885 for a…
Property tax breaks for surviving spouses in South Dakota
Senior freeze or deferral
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).
For surviving spouses: Un-remarried surviving spouses of past recipients may qualify.
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.
For surviving spouses: An un-remarried surviving spouse also qualifies, including one receiving Dependency and Indemnity Compensation for the veteran's service-connected death.
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).
For surviving spouses: 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.
Who qualifies
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.
For surviving spouses: 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.
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.
For surviving spouses: 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).
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.
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).
Renewal: 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.
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.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. 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 surviving spouses property tax breaks in South Dakota
Who qualifies for property tax breaks for surviving spouses 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. Disabled Veteran Property Tax Exemption: 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. Property Tax Exemption for Paraplegic Veterans: 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.
Is there an income limit for surviving spouses' 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) Disabled Veteran Property Tax Exemption: no income limit is listed in our sources. Property Tax Exemption for Paraplegic Veterans: no income limit is listed in our sources. 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).
When is the deadline for surviving spouses to apply in South Dakota?
Assessment Freeze for the Elderly and Disabled: April 1 each year. Disabled Veteran Property Tax Exemption: November 1. Property Tax Exemption for Paraplegic Veterans: November 1. Property Tax Reduction for Paraplegics: April 1 each year.
Do surviving spouses have to reapply every year in South Dakota?
Assessment Freeze for the Elderly and Disabled: Every year. Disabled Veteran Property Tax Exemption: One-time; continues until the home is sold or its use changes. Property Tax Exemption for Paraplegic Veterans: 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. Property Tax Reduction for Paraplegics: Every year.
Where do surviving spouses 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 surviving spouses 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.