Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
South Dakota
You may be eligible to receive money back
South Dakota Program Overview
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.
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.
Eligibility
- You were a resident of South Dakota the entire previous year
- You must be 65 on or before January 1 of the previous calendar year or disabled at any time during the previous calendar year. You may be eligible if you are widow/widower under 65, and your spouse received a property tax refund on your home in the year before your spouse died and you continue to live in the same house and have not remarried.
- Live alone and have a yearly income of $16,566 or less OR live in a household whose members’ combined income is $22,484 or less; In addition to adjusted gross income on your IRS tax return include Social Security and V.A. benefits and railroad retirement
- For the property tax refund, you must have owned the house for at least three years or have been a resident of South Dakota for five or more years.
- If you currently receive property tax relief through the Homestead Exemption, you are not eligible for the property tax refund. (See Homestead Exemption program)
- Disabled individuals are defined as disabled by the Social Security Act.
- You may only receive either the sales tax refund or the property tax refund. The Tax Refund Office will calculate the refund for each tax, and you will receive whichever is greater.
Application Deadline
- Application must be submitted to the Department of Revenue from May 1 to July 1 each year
- 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.
Required Documentation
- Proof of disability (if applicable): A photocopy of your Medicare card or Social Security Certificate of Award.
- Proof of residency: May include a driver’s license, voter registration card, real estate tax receipt, or a local utility bill.
- Proof of age: Acceptable documents include a Medicare card, birth certificate, baptismal certificate, or driver’s license.
- If you filed an application for the Tax Refund Program last year and submitted proof of age, you are not required to do so with this application.
- Proof of income (if applicable): Provide copies of your W-2 forms, SSA-1099s, SSI award letter, or other documents that verify your income.
The following items are not considered income:
- Energy assistance payments
- Gifts from non-government sources, such as relatives and friends
- Food stamps and surplus food
- Other non-cash goods received from government agencies
- Medicare or Medicaid benefits
- Money received as damaged due to a personal injury
- Insurance payments for medical expenses
- Interest accumulations on insurance policies
- Foster grandparent income
Resources & How to Apply
Apply:
The current filing season has closed. Until the next application period opens, you can explore the resources below to learn more about eligibility, benefits, and how to prepare for future enrollment.
More Information:
The South Dakota Department of Revenue’s Special Tax Division provides details on available property tax relief programs. Visit, Relief Programs | South Dakota Department of Revenue (sd.gov).
Questions:
For questions about the tax refund program, call the Department of Revenue at 1-800-829-9188 (select Option 2).
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.
Eligibility
- You must be 65 years or older before January 1 of the year you are applying. A un-remarried surviving spouse of person who previously qualified for the program may still qualify.
- You must own the property or have retained a life estate in the property for at least 1 year.
- You have resided in the house for at least 200 days during the previous calendar year.
- For 2025 application, for single member households, the income limit is less than $41,579 or for multi-member households, the income limit is $53,459.
- For the 2025 application, property with a full and true market value of $356,391 or more is not eligible unless the applicant has received the assessment freeze on the property in a prior year.
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.
Required Documentation
Include documentation to support your household income and your completed 2024 federal income tax return, if applicable. This would include:
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SSA1099 and other income verification
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Proof of age, such as South Dakota driver’s license or state ID card.
Resources & How to Apply
Apply:
The current filing season has closed. Until the next application period opens, you can explore the resources below to learn more about eligibility, benefits, and how to prepare for future enrollment.
More Information:
The South Dakota Department of Revenue’s Special Tax Division provides details on available property tax relief programs. Visit, Relief Programs | South Dakota Department of Revenue (sd.gov).
Questions:
For questions, contact the South Dakota Department of Revenue at 1-800-829-9188 or reach out to your county treasurer. County contact information is available on the contact list for County Treasurers.
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.
Eligibility
- You must be 70 years of age or older. You are a surviving spouse of someone previously eligible may also be eligible.
- You have owned a single-family house for 3 years or have been a resident of South Dakota for at least five years.
- The income limit is based on a year income of the previous calendar year. (Income levels for 2025 application are $17,949 for singles, $22,436 for multiple member households.). Income is the federal adjusted income plus any other income, including Social Security payments.
Application Deadline
Applications must be submitted annually to your county treasurer on or before April 1st.
Required Documentation
- Include documentation to support your household income, and your completed 2024 federal income tax return, if filed.
- Proof of age and residency, such as South Dakota driver’s license or state ID card, and proof of residency.
Resources & How to Apply
Apply:
The current filing season has closed. Until the next application period opens, you can explore the resources below to learn more about eligibility, benefits, and how to prepare for future enrollment.
More Information:
The South Dakota Department of Revenue’s Special Tax Division provides details on available property tax relief programs. Visit, Relief Programs | South Dakota Department of Revenue (sd.gov).
Questions:
For questions, contact the South Dakota Department of Revenue at 1-800-829-9188 or reach out to your county treasurer. County contact information is available on the contact list for County Treasurers.
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.
Eligibility
- The property owner must be 65 years old or older.
- The applicant must have owned and resided in that property for at least 5 years.
- For single-member households the maximum income must be less than $20,192. The income for multi-member households must be less than $24,679.
Application Deadline
Applications must be submitted annually to your county treasurer on or before April 1st.
Required Documentation
- If you filed a federal income tax return, attach a copy of the return.
- Attach all documentation of income, including social security SSA-1099
Resources & How to Apply
Apply:
The current filing season has closed. Until the next application period opens, you can explore the resources below to learn more about eligibility, benefits, and how to prepare for future enrollment.
More Information:
The South Dakota Department of Revenue’s Special Tax Division provides details on available property tax relief programs. Visit, Relief Programs | South Dakota Department of Revenue (sd.gov).
Questions:
For questions, contact the South Dakota Department of Revenue at 1-800-829-9188 or reach out to your county treasurer. County contact information is available on the contact list for County Treasurers.
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.
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.
Eligibility
- Apply with Minnehaha County or Lincoln County Treasurer's Office for a freeze on assessment of owner-occupied homes by April 1 annually (The City of Sioux Falls will issue refunds the following year).
- Applicant must be 65 years or older or be considered disabled as defined by the Social Security Act.
- Applicant must own the property or have retained a life estate in the property.
- The true market value of the property must be less than $356,391 unless previously applied for the program.
- The income limits are $41,579 for single-member households or $53,459 for multi-member households.
- Applicant must have lived in the home for at least 200 days of the previous calendar year
- Property taxes must not be delinquent
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. To receive a refund in 2026, 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, 2025.
- 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.
Required Documentation
- Annual application for the Assessment Freeze is needed.
Resources & How to Apply
Apply:
To receive this refund, you must first qualify for the Assessment Freeze for the Elderly and Disabled through your county treasurer’s office. If you were approved for the freeze by April 1, 2025, you will automatically receive a refund from the City of Sioux Falls in 2026—no separate refund application is needed.
Please note: The deadline to apply for the 2025 assessment freeze has passed. You must apply before April 1, 2026 to be eligible for a refund in 2027, if funding is available.
More Information:
Please see the Municipal Property Tax Refund for the Elderly and People with Disabilities – City of Sioux Falls.
Questions:
Contact your local County Treasurer below:
- Lincoln County Treasurer’s Office
104 N. Main Street, Suite 100 Canton SD 57013
(605) 764-5701 - Minnehaha County Treasurer’s Office
415 N. Dakota Avenue, Sioux Falls, SD 57104
(605) 367-4211
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.