Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
Definition of terms
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Terms as used in this chapter, unless the context otherwise clearly requires, mean: (1) "Department," the South Dakota Department of Revenue; (2) "Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Sec…
SDCL § 10-18A-1.1 Reduction in income allowed for taxes paid--Determination of amount
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The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-18A-1(6) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal…
SDCL § 10-18A-10 Signing of refund claim--Delivery to proper officer
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Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located. Source: SL 1976, ch 92 , § 9. Effective July 1, 2026
SDCL § 10-18A-11 Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms
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The secretary of revenue shall reimburse to any person eligible for payment under the provisions of this chapter. The reimbursement shall be paid out of appropriations for retail sales and service tax refunds to the elderly and disabled. Any claim for reimbursement by any person …
SDCL § 10-18A-12 Appropriations insufficient for all payments--Proration to timely filed claims
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If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed. Source: SL 1976, ch 92 , § 12; SL 1990, ch 81 , § 5. …
SDCL § 10-18A-13 Hearing on denial of claim--Time for demand
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Any person aggrieved by the denial by the secretary of revenue in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. …
SDCL § 10-18A-14 Fraudulent refund claims as petty offense
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Filing an application for refund with fraudulent intent is a petty offense. Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17. Effective July 1, 2026
SDCL § 10-18A-15 Promulgation of rules
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The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing a refund claim; (2) The requirements necessary to qualify for a refund; and (3) The definition of income. Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, …
SDCL § 10-18A-16 Distribution of unspent sales and property tax refunds
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If, after the distribution required by chapters 10-18A and 10-45A , there is twenty-five thousand dollars or more remaining from the annual appropriation for refunds pursuant to such chapters, the secretary of revenue shall distribute the remaining revenue to the one thousand app…
SDCL § 10-18A-2 Refund of taxes paid on single family dwelling--Conditions
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Any person making application under the provisions of this chapter shall be entitled to a refund of the real property taxes due or paid on his single - family dwelling according to the schedule provided in §§ 10-18A-5 and 10-18A-6 , provided the following conditions are met: (1) …
SDCL § 10-18A-3 Refund denied after refund of sales tax
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No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter. Source: SL 1976, ch 92 , § 10. Effective July 1, 2026
SDCL § 10-18A-4 Right to file lost on death
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The right to file a claim under this chapter shall be personal to the claimant, and shall not survive his death. Source: SL 1976, ch 92 , § 13. Effective July 1, 2026
SDCL § 10-18A-5 Single-member household refund schedule
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The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter is according to the following schedule: The refund of real If household income is property taxes due at least: but not more than or paid is $ 0 $10,566 35% 10,567 1…
SDCL § 10-18A-6 Multiple-member household refund schedule
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The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter is according to the following schedule: The refund of real If household income is property taxes due at least: but not more than or paid is $ 0 $16,184 55% 16,185…
SDCL § 10-18A-6.1 Multiple - member household refund--Eligibility of head of household--Conditions
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The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied: (1) The head of household is a widow or widower; (2) The dwelling upon which the refund is claimed qualified for and received …
SDCL § 10-18A-7 Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time
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Claims for refund of real property taxes under this chapter shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completin…
SDCL § 10-18A-8 Amount claimed not required on application--Computation by county auditor
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The applicant, at his election, shall not be required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor. Source: SL 1976, ch 92 , § 6. Effective July 1, 2026
SDCL § 10-18A-9 Documentary evidence in application
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Any application for reduction shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the application. Source: SL 1976, ch 92 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.…