Title 10, TAXATION

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 § 32-3-1 . This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1 . Source: SL 1997, ch 5…

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 or mobile home is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the ma…

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…

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…

A dwelling or part of a dwelling designed as provided in § 10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower…

To the extent that a dwelling or a portion 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 must be reduced as provided in §§ 10-4-24.12 and 10-4-24.13 on that portion of the dwel…

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…

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.

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, which is owned and occupied by a veteran who is rated as permanently and totally disabled f…

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…

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.

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…

Renewable energy property is not subject to any discretionary formulas authorized by this title. Source: SL 2010, ch 47 , § 4.

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 …

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…

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…

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…

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…

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 …

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…