Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
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
Eligibility
- You were a resident of South Dakota during all of 2023
- You must be 65 on or before January 1, 2023, or disabled at any time during 2023. 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 $16,038 or less OR live in a household whose members’ combined income is $21,692 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.
Application Deadline
- Application must be submitted to the Department of Revenue from May 1 to July 1, 2024
- 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
- Include documentation to support your household income and your completed 2023 federal income tax return. This would include SSA1099 and other income verification.
- Proof of age, such as South Dakota driver’s license or state ID card.
- Homeowners: List 2023 property taxes due and payable in 2024
- Renters: List the total rent that you alone have paid in 2023
Additional Information & Resources
The South Dakota Department of Revenue Special Tax Division details the property tax relief programs. Relief Programs | South Dakota Department of Revenue (sd.gov)
For questions, please contact 1 (800) 829-9188 (Option 2).
Assessment Freeze for Elderly and Disabled
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:
-
SSA1099 and other income verification
-
Proof of age, such as South Dakota driver’s license or state ID card.
Additional Information & Resources
Download the Assessment Freeze application here.
For additional assistance from the SC DOR:
Phone: 1-800-829-9188
Email: [email protected]
Website: dor.sd.gov
OR
Contact your county treasurer. Contact information can be found on the Contact List for County Treasurers
For more information:
Homestead Exemption Program
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.
Additional Information & Resources
Applications are available beginning in January at your county courthouse or from the Property Tax Division’s website.
Or you may download the application here.
For additional assistance:
Phone: 1-800-829-9188
Email: [email protected]
Website: https://dor.sd.gov
Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (Rapid City only)
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
Additional Information & Resources
Additional information:
Property Tax Relief Program: Reduction from Municipal Tax for the Elderly and Disabled
For additional assistance from the SC DOR:
Phone: 1-800-829-9188
Email: [email protected]
Website: dor.sd.gov
Applications are available online or at any county courthouse beginning in January of each year and must be submitted annually to your local county treasurer’s office on or before April 1st.
Or you may download the application here.
Municipal Property Tax Refund for the Elderly and People with Disabilities (Sioux Falls)
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.
Additional Information & Resources
Additional information:
Municipal Property Tax Refund for the Elderly and People with Disabilities – City of Sioux Falls
If you have questions, please 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 Offce 415 N. Dakota Avenue, Sioux Falls, SD 57104
(605) 367-4211
Your Resources
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.