Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-4-43 Renewable energy facility defined
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For purposes of §§ 10-4-42 to 10-4-45 , inclusive, a renewable energy facility is a facility that uses a renewable resource as its energy source for the purpose of producing electricity or energy. Source: SL 2010, ch 47 , § 2.
SDCL § 10-4-44 Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption
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For renewable energy facilities with less than five megawatts of nameplate capacity, all real property used or constructed for the purpose of producing electricity using a renewable resource as an energy source is classified for tax purposes as renewable energy property and shall…
SDCL § 10-4-45 Renewable energy property not subject to discretionary formulas
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Renewable energy property is not subject to any discretionary formulas authorized by this title. Source: SL 2010, ch 47 , § 4.
SDCL § 10-4-46 Labor union property used exclusively for educational purpose exempt
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All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue …
SDCL § 10-4-47 Rejected by referendum
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Source: SL 2024, ch 189 , § 1, rejected Nov. 5, 2024.
SDCL § 10-4-5 Valuation of land containing artesian well
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The land upon which any artesian well is located shall not be assessed at any greater value by reason of such improvement, but such land shall be assessed the same as other lands in that locality of the same general character not irrigated or watered by artesian wells. Source: SL…
SDCL § 10-4-6 Repealed by SL 1992, ch 80 , § 13
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10-4-6.1 Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired. 10-4-7 Report of publicly owned property filed with secretary of revenue--Availability to county director. 10-4-8 Property acquired for highway purposes exempt. 10-4-8.…
SDCL § 10-4-6.1 Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired
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Personal property, as defined in this chapter, which is not centrally assessed is hereby classified for ad valorem tax purposes and is exempt from ad valorem taxation. This exemption does not impair or repeal any tax or fee authorized to be levied or imposed in lieu of personal p…
SDCL § 10-4-7 Report of publicly owned property filed with secretary of revenue--Availability to county director
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The state and all political subdivisions shall file a report with the secretary of revenue of all its tax-exempt property upon such forms and at such times as shall be determined by the secretary of revenue and such reports shall be made available to the county director of equali…
SDCL § 10-4-8 Property acquired for highway purposes exempt
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All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation. Source: SDC 19…
SDCL § 10-4-8.1 Local industrial development corporation property exempt--Limitations
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Two million five hundred thousand dollars of the full and true value of the total amount of real property or portion of real property owned by a local industrial development corporation, defined pursuant to § 5-14-23 , is exempt from property taxation. The full and true value of …
SDCL § 10-4-9 Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society
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Property owned by any religious society and used exclusively for religious purposes, is exempt from taxation. Property of a religious society is exempt from taxation if such property is a building or structure used exclusively for religious purposes, is a lot owned by a religious…
SDCL § 10-4-9.1 Property owned by public charity and used for charitable purposes exempt
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Property owned by a public charity and used for charitable purposes is exempt from taxation. A public charity is any organization or society which devotes its resources to the relief of the poor, distressed, or underprivileged. A public charity shall receive a majority of its rev…
SDCL § 10-4-9.2 Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception
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Property owned by a benevolent organization and used exclusively for benevolent purposes is exempt from taxation. A benevolent organization is any lodge, patriotic organization, memorial association, educational association, cemetery association, or similar association. A benevol…
SDCL § 10-4-9.3 Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt
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Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(…
SDCL § 10-4-9.4 Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions
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Any congregate housing facility owned by a corporation, organization, or society is exempt from certain property taxes, if the facility provides certain health care services and is recognized as an exempt nonprofit corporation, organization, or society under section 501(c)(3) of …
SDCL § 10-4-9.5 Continuum of care defined--Additional health care
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For the purposes of § 10-4-9.4 , the term, continuum of care, means the ability of a licensed health care facility to provide living accommodations to any resident living in a congregate housing facility owned by such health care facility. If the resident requires additional heal…