clarify the eligibility of multiple garages or structures to be classified as owner-occupied.

Homeowners get broader property tax classification

South Dakota's owner-occupied property tax classification now includes all garages and other structures tied to the home's residential use. It also includes their land parcels when recorded by the director of equalization, the local property assessment official. Only one dwelling per person qualifies, and it must be the person's main home. The whole dwelling qualifies when the owner occupies at least 50% of its living space. For an owner-occupied duplex, triplex, or fourplex, or occupancy below 50%, only the owner's occupied portion qualifies. The law does not specify a tax amount or rate change.