Criteria for qualifying for tax freeze on agricultural property of beginning farmer

The tax freeze in § 10-6-113 may be applied to agricultural property classified pursuant to § 10-6-110 if the following criteria are met: (1) The owner of the property is a beginning farmer who has never before owned agricultural land; (2) The property does not exceed one hundred sixty acres or one - half of the median - sized farm in the county as determined by the board of commissioners, whichever is greater; (3) The beginning farmer works on and operates the farm; (4) At least half of the beginning farmer's gross income is derived from agriculture; (5) The property has not been subject to a beginning farmer's tax freeze for at least twenty years prior to the purchase date. Source: SL 1994, ch 81 , § 2; SDCL § 10-6-31.5; SL 2021, ch 44 , § 44.