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South Dakota Program Eligibility

Property Tax-Aide features three statewide programs in South Dakota: Sales or Property Tax Refund for Senior Citizens and Citizens with Disabilities, Assessment Freeze for Elderly and Disabled, and the Property Tax Homestead Exemption.

We also feature the Property Tax Reduction from Municipal Taxes for the Elderly and Disabled program, which is currently only been adopted by Rapid City. In addition, Property Tax-Aide features the Municipal Property Tax Refund for the Elderly and People with Disabilities program in Sioux Falls.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Read more about property tax relief programs in your area.

Sales or Property Tax Refund for Senior Citizens and Citizens with Disability

This program offers eligible seniors and disabled individuals receive a yearly refund of property taxes.

Application Deadline

  • Application must be submitted to the Department of Revenue from May 1, but no later than July 1, 2023.
  • Annual application is required. If you have previously applied and your address hasn’t changed from your last application, a new one will be mailed to you.
  • The application should be mailed to Tax Refund Office: 445 E. Capitol Ave Pierre, South Dakota 57501-3185.
  • If you have a problem completing the application, your county treasurer may assist you.

Assessment Freeze for Elderly and Disabled

The freeze on assessments program prevents the homeowner’s property from increasing in value for tax purposes. This means that if the value of the home increases, the homeowner will pay tax on the former (lower) value. Property is defined as the house, garage, and the lot upon which it sits, or one acre, whichever is less.

Application Deadline

Applications are available online or at any county treasurer’s office beginning in January of each year and must be submitted annually to the local county treasurer’s office on or before April 1st.

Homestead Exemption Program

This program delays the payment of property taxes until the property is sold. The taxes are a lien on the property and must be paid along with the interest before the property can be transferred. Property is defined as the house, garage and the lot upon which it sits or one acre, whichever is less.

Application Deadline

Applications must be submitted annually to your county treasurer on or before April 1st.

Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (Rapid City only)

The Property Tax Reduction reduces homeowner’s city property tax the year following their application. Property is the house, garage, and the lot, up to one acre. The amount of tax reduction is based on a graduated scale depending on income. The program is only offered in cities that have passed an ordinance allowing for the reduction. Only Rapid City has approved such an ordinance.

Application Deadline

Applications must be submitted annually to your county treasurer on or before April 1st.

Municipal Property Tax Refund for the Elderly and People with Disabilities (Sioux Falls)

The City of Sioux Falls has established a program to refund the municipal portion of property taxes on owner-occupied homes for low-income elderly and disabled individuals as defined by the Social Security Act. Those individuals also had to have applied through Minnehaha County or Lincoln County and approved for South Dakota’s Assessment Freeze for Elderly and Disabled program.

The program is contingent upon City Council’s approving the program as part of the annual budgeting process. The tax refund is 100% of the municipal tax up to a maximum refund of $500.

Application Deadline

  • To receive a refund in 2025, homeowners must apply for the Assessment Freeze for the Elderly and Disabled program through the Minnehaha County or Lincoln County’s treasurer’s office before April 1, 2024.
  • The City will automatically refund up to $500 of the municipal property tax to individuals approved through the Assessment Freeze for Elderly and Disabled Program the year AFTER they are approved by the county if the City’s refund program continues to be approved by the Sioux Falls City Council.
  • Once the Assessment Freeze has been approved and you are not delinquent in property tax, the City will process the refund.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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