South Dakota Property Tax Relief: Exemptions & How to File
South Dakota has 7 main property tax relief programs, administered through your County Director of Equalization. Filing is free.
Biggest benefit
Freezes the assessed (full and true) value of the home used for tax purposes, so future increases in value are not taxed. Applies to the house, garage, and lot up to one acre. Home value must be under $514,500 of full and true value (properties above the limit are ineligible unless the applicant qualified the previous year).
Earliest common deadline
April 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Director of Equalization. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Director of Equalization directly using the phone number on your tax bill.
South Dakota property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Assessment Freeze for the Elderly & DisabledAssessment Freeze | Freezes the assessed (full and true) value of the home used for tax purposes, so future increases in value are not taxed. Applies to the house, garage, and lot up to one acre. Home value must be under $514,500 of full and true value (properties above the limit are ineligible unless the applicant qualified the previous year). | Age 65+ · In lieu of the age requirement, applicant may qualify if disabled as defined by the Social Security Act (receiving or qualified to receive payments under Title II, X, XIV, or XVI). Unremarried surviving spouses of a qualified applicant may also qualify. · Income: Less than $56,595 for a single-member household; less than $66,885 for a multi-member household (2025/2026 limits) · Must have owned an owner-occupied single-family dwelling and been a South Dakota resident for at least five years (unless the freeze was received the previous year), and must have resided in the home at least 200 days of the previous calendar year. | April 1 | Official source ↗SDCL ch. 10-6A (Freeze on Assessments of Dwellings of Disabled and Senior Citizens)Form PT-38, Assessment Freeze for the Elderly and Disabled Application ↗ |
| Sales and Property Tax Refund for Senior Citizens & Citizens with DisabilitiesTax Credit | Annual refund of a portion of sales and property taxes paid, calculated on a sliding scale based on the applicant's income. Refund checks are issued beginning in September. | Age 65+ · In lieu of the age requirement, applicant may qualify if disabled as defined by the Social Security Act. · Income: Single-member household income of $17,215 or less; multi-member household combined income of $23,265 or less (2026 application for 2025 taxes) · Must have been a South Dakota resident for the entire prior calendar year and reached age 65 on or before January 1 of the current year (or be disabled). | July 1 | Official source ↗SDCL ch. 10-18A (Property Tax Refund for Elderly and Disabled Persons); SDCL ch. 10-45A (Sales Tax Refund)Application for 2025 taxes (Sales and Property Tax Refund for Senior Citizens and Citizens with Disabilities) |
| Property Tax Reduction from Municipal Taxes for the Elderly & DisabledSenior (65+)Verify locally | Reduces the municipal (city) portion of property taxes the year following application. Applies to the house, garage, and lot up to one acre. | Age 65+ · In lieu of the age requirement, applicant may qualify if disabled as defined by the Social Security Act. Unremarried widows/widowers may also qualify. · Income: Income limits apply; exact thresholds not published on the fetched official source · Must be the owner of the property; municipal residency (currently Rapid City) required. | April 1 | Official source ↗Form PT-38A, Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Application ↗ |
| Property Tax Homestead Exemption (Deferral)Tax DeferralVerify locally | Delays (defers) the payment of property taxes until the property is sold or transferred. Deferred taxes become a lien on the property; the program postpones payment rather than reducing the tax owed. | Age 70+ · Income: Low-income household limits apply; exact thresholds not published on the fetched official source · Must own and occupy the homestead; a surviving spouse may qualify. Proof of age and ownership duration required. | April 1 | Official source ↗SDCL 43-31-33 (Homestead exemption from property tax collection for senior citizens)Form PT-38C, Application for Property Tax Homestead Exemption ↗ |
| Property Tax Exemption for Disabled VeteransVeteran | $200,000 of the full and true value of the dwelling is exempt from property taxation. Applies to the house, garage, and lot up to one acre. | Veteran must be rated permanently and totally disabled as the result of a service-connected disability (proof via a VA benefits letter). · Property must be owned and occupied by the disabled veteran (or unremarried surviving spouse) and classified as owner-occupied. | November 1 | Official source ↗SDCL 10-4-40 (disabled veteran); SDCL 10-4-41 (unremarried surviving spouse)Form PT-46C, Disabled Veteran Property Tax Exemption Application ↗ |
| Property Tax Exemption for Paraplegic VeteransVeteran | Exempts the dwelling from all property taxes (full exemption). | Veteran must be paraplegic or have loss or loss of use of both lower extremities; the dwelling must be specifically designed for wheelchair use. · Dwelling must be owned and occupied by the qualifying veteran or unremarried widow/widower. | November 1 | Official source ↗SDCL 10-4-24.9; SDCL 10-4-24.10 (exemption for dwelling of paraplegic or amputee veteran or surviving spouse)Property Tax Exemption for Paraplegic Veterans Application |
| Property Tax Reduction for Paraplegics (Non-Veteran)DisabilityVerify locally | Reduces property taxes on a graduated scale based on income. Applies to the house, garage, and lot up to one acre. | Applicant must be paraplegic or have loss or loss of use of both lower extremities; dwelling must be specifically designed for wheelchair use. · Income: Reported as less than $20,192 for a single-member household and less than $24,679 for a multi-member household (not confirmed against a fetched official source) · Dwelling must be owned and occupied by the qualifying individual or unremarried widow/widower for the required period. | April 1 | Official source ↗SDCL 10-4-24.11; 10-4-24.12; 10-4-24.13 (reduction of tax on dwelling owned by paraplegic)Property Tax Reduction for Paraplegics Application |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
South Dakota property tax relief FAQ
What property tax exemptions are available in South Dakota?
South Dakota offers 7 main property tax relief programs: Assessment Freeze for the Elderly & Disabled, Sales and Property Tax Refund for Senior Citizens & Citizens with Disabilities, Property Tax Reduction from Municipal Taxes for the Elderly & Disabled, Property Tax Homestead Exemption (Deferral), Property Tax Exemption for Disabled Veterans, Property Tax Exemption for Paraplegic Veterans, Property Tax Reduction for Paraplegics (Non-Veteran). Each is administered through your County Director of Equalization.
How do I apply for a property tax exemption in South Dakota?
You apply through your County Director of Equalization — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a South Dakota property tax exemption free?
Yes. Filing is always free through your County Director of Equalization. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare South Dakota to other states by relief type
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