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99 chapters · 1,878 sections in this title.
SDCL § 10-6A-1 Definition of terms
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Terms as used in this chapter mean: (1) "Base year," for any property owner who reached sixty-five years of age or became disabled in or prior to 1981, the base year is 1977. For any property owner who reaches sixty-five years of age or becomes disabled after 1981, the base year …
SDCL § 10-6A-11 Refund eligibility unaffected
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Property tax relief granted through the provisions of this chapter does not affect a person's eligibility for a retail sales and service tax refund under the provisions of chapter 10-45A . Source: SL 1980, ch 74 , § 11; SL 2026, ch 37 , § 4.
SDCL § 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar
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Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessmen…
SDCL § 10-6A-2 Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor
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Any person making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the person's single-family dwelling if the person: (1) Has a household income of less than fifty-five thousand dollars if the household is a single-memb…
