Title 10 — TAXATION

However, if any such property consists of agricultural land, such property shall be taxed the same as other property of the same class is taxed. For the purposes of this section, an educational association is a group of accredited elementary, secondary, or postsecondary schools. …

However, for geothermal renewable energy facilities that produce energy, but not electricity, this exemption is limited to the first four continuous years for residential geothermal renewable energy facilities and the first three continuous years for commercial geothermal renewab…

All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the va…

If any property owned by any society or institution described in §§ 10-4-9 to 10-4-9.3 , inclusive, shall consist of hotel or residence property, or any other class of retail business and such property is used or owned primarily for the purposes of revenue, and not for the primar…

If property owned by any health care organization or charitable, benevolent, or religious society described in § 10-4-9.4 and §§ 10-4-9 to 10-4-9.3 , inclusive, other than agricultural land, is used partly by such health care organization or charitable, benevolent, or religious s…

All property owned by any educational institution in this state as a school which is accredited or approved as a school by the accreditation division within the Department of Education, by the board of regents or by a nationally recognized accreditation service is exempt from tax…

Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used for that purpose, which are used exclusively for agricultural purposes and situated on agricultural land are hereby specifically classified f…

If any property owned by an educational institution is used partly by such institution for purposes that are exempt under § 10-4-13 and partly for purposes that are not exempt under § 10-4-13 , the portion of the property that is used for purposes that are not exempt shall be tax…

The grounds, buildings, and all property belonging to or used exclusively by agricultural and horticultural societies shall be exempt from taxation. Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (1).

Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§ 10-4-8.1 to 10-4-14 , inclusive, § 10-4-39 , or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization on f…

The director of equalization shall publish at least six days prior to the last Tuesday of March of each year in the official newspapers published in the county a list showing the legal owner, utilization, and a description of all property for which tax - exempt status is claimed …

The county director of equalization shall examine and review applications under § 10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shal…

If the county board of equalization makes a preliminary determination that all or any part of the property listed in the application has a taxable status, such applicant shall be given no less than seven days' written notice thereof and shall have an opportunity to be heard at an…

When an applicant under § 10-4-15 is denied a tax - exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equali…

If property has been granted a tax - exemption status under §§ 10-4-15 to 10-4-18 , inclusive, such status for the property shall continue in such status commencing with the next taxable year following the final determination not subject to appeal. However, an annual statement sh…

Any exemption from ad valorem taxation in this state as provided by this chapter on account of the use or ownership of real property on the part of any governmental or private entity shall be determined with respect to the ownership and use of such property on the legal assessmen…

Any real property which is owned or controlled by a tax - exempt entity and which is transferred to a nonexempt person, firm, or corporation after the legal assessment date is liable for taxation for that portion of the taxable year in which it is not owned or controlled by a tax…

Real property, for the purposes of ad valorem taxation, includes: (1) Land and all rights and privileges thereto belonging; (2) Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. T…

Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22 . Source: SL …

Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property. Source:…

Real property as defined in § 10-4-2 does not include portable livestock shelters. Source: SL 1993, ch 78 .

Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in §

Any transfer or reassignment of a manufactured home classified as real property pursuant to § 10-4-2.4 shall be accompanied by an affidavit, issued by the county treasurer of the county in which the manufactured home is assessed, stating the real property taxes that are due and p…

If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer. Source: SL 2018, ch 59 , § 6.

The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making …

The director of equalization shall, during each five-year period of time, review the status of all tax-exempt property and file a report of such review with the county board of equalization. Any action by the county board of equalization to change the status of tax-exempt propert…

Any review or recommendation for a change in the tax - exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date. Source: SDC 1939, § 57.0311 as added by SL…

Property held under a lease for a term of three or more years, or a contract for the purchase thereof, belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad company or corporation w…

10-4-24 Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value. 10-4-24.1 10-4-24.1 to 10-4-24.8. Repealed by SL 1974, ch 89 , § 15. 10-4-24.9 Paraplegic dwellings specially classified for tax purposes--Lands included.…

The homestead as defined by law, except a homestead consisting of a mobile home, when owned and occupied by the owner and his family as a home at the time of assessment shall be exempt from any tax imposed by the Legislature to defray the expenses of the state, or to pay any defi…

To the extent that a dwelling or part thereof is owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, the individual's tax liability shall be reduced as provided in §§ 10-4-24.12 and 10-4-24.13 on that portion of the dwelling…

The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11 , due or paid on a single-family dwelling for a single-member household is according to the following schedule: If household income but The tax due reduction is at least: less than on curren…

The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11 , due or paid on a single-family dwelling for a multiple-member household is according to the following schedule: If household income is at least but less than The tax due reduction on curre…

The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§ 10-4-24.11 to 10-4-24.13 , inclusive, must be annually submitted on or before April first on forms …

Beginning on January 1, 2024, each household income value listed in the schedules in §§ 10-4-24.12 and 10-4-24.13 shall increase annually by the index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers …

All dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes are hereby specifically classified for the purposes of taxation. For purposes of this section and § 10-4-24.10 , the term, dwellings, shall include real …

One lot in a cemetery for family use shall be exempt from taxation. Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (4).

All persons serving in the armed forces of the United States as that term is defined by S.D. Const., Art. XIII, § 19, during the time when a state of war exists between this and any other nation, or during the period between August 5, 1964, and the date when the Governor by procl…

10-4-28

10-4-29 Repealed by SL 2012, ch 60 , § 1. 10-4-30 Single-family dwellings of disabled or senior citizens classified. 10-4-31 10-4-31 , 10-4-32. Repealed by SL 1997, ch 57 , §§ 4, 5. 10-4-33 Repealed 10-4-34 Repealed 10-4-35 Wellness center defined--Taxable percentage. 10-4-36 10-…

Repealed by SL 2012, ch 60 , § 1.

Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of such relicted land by the numbe…

Single - family dwellings owned by heads of households sixty - five years of age or disabled are hereby classified for purposes of taxation. Source: SL 1980, ch 74 , § 12. 10-4-31, 10-4-32. Repealed by SL 1997, ch 57 , §§ 4, 5.

Source: SL 1990, ch 192 , § 6; SL 2021, ch 43 , § 7.

Source: SL 1993, ch 104 , § 3; SL 2021, ch 43 , § 8.

For the purposes of § 10-4-9.3 , a "wellness center" is a health care facility if it links on - and off - site medical consultants with physical activity staff and programs of health and fitness facilities, can and does provide fitness testing and prescription exercise tailored t…

Any facility operated as a multi-tenant business incubator and owned by an entity recognized as an exempt nonprofit corporation pursuant to section 501(c)(3), 501(c)(4), or 501(c)(6) of the United States Internal Revenue Code, as defined by § 10-1-47 , is exempt from property tax…

Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation. Source: SL 1897, ch 28 , § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.

Two hundred thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, is exempt from property taxation if owned and occupied by: (1) The surviving spouse of a …

For purposes of §§ 10-4-42 to 10-4-45 , inclusive, a renewable resource is a resource that generates electricity or energy from facilities using one or more of the following sources: (1) Wind that uses wind as the source of energy to produce electricity; (2) Solar that uses the s…