Title 10 — TAXATION

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 …

Source: SL 2024, ch 189 , § 1, rejected Nov. 5, 2024.

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…

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.…

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…

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…

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…

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(…

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 …

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…

Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated. Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41.

Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action. Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12,…

An appeal from any decision of the secretary of revenue under the provisions of § 10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filin…

An appeal under § 10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and s…

Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapt…

The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the…

Merchants' and manufacturers' property pertaining to the business carried on shall be assessed in the county, municipality, or district where the business is carried on and the property located for such purpose. Source: SL 1901, ch 55 , § 1; RPolC 1903, § 2059; RC 1919, § 6673; S…

Source: SL 1897, ch 28 , § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89 ; SL 1980, ch 77 , § 2; SL 1989, ch 86 , § 10; SL 2021, ch 44 , §§ 1, 44.

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Source: SL 2000, ch 45 , § 2; SL 2021, ch 44 , § 2.

Source: SL 1955, ch 422 , § 21; SL 1957, ch 477 , § 10; SDC Supp 1960, § 57.03A10; SL 1992, ch 80 , § 36; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 7. 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80 , §§ 37…

Terms used in this chapter mean: (1) "Department," the Department of Revenue; (2) "Director," a county's director of equalization; (3) "Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person.…

The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives. So…

The term, one mill, wherever it is used in this code means "one dollar per thousand dollars of taxable valuation." The Code Commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute "one dollar per thousand dollars of taxable valua…

As used in this chapter and §§ 10-28-12 , 10-28-13 , 10-29-9 , 10-29-9.1 , 10-33-14.1 , 10-35-10.1 , 10-37-8 , 10-37-9.1 , 10-38-1 , and 10-38-14 , the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive an…

All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment. Source: SL 1897, ch 28 , § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919…

Leased school and endowment lands, as provided in chapter 5-11 , are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to §

Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44. 10-6-5. Repealed by SL 1992, ch 80 , § 33. 10-6-6. Repealed by SL 2000, ch 42 , § 2. 10-6-7. Repealed by SL 1992, ch 80 , § 34.

The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day. Source: SL 1955, ch 422 , § 24; …

For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property. For each tract of real p…

For the purposes of taxation, all property is hereby classified into the following classes: (1) Agricultural property; (2) Nonagricultural property; and (3) Owner-occupied single-family dwellings. Agricultural property includes any land classified as agricultural land pursuant to…

Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and t…

For tax purposes, land is agricultural land if the land's principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products,…

Agricultural property classified pursuant to § 10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five…

The tax freeze in § 10-6-113 may be applied to agricultural property classified pursuant to § 10-6-110 if the following criteria are met: (1) The owner of the property is a beginning farmer who has never before owned agricultural land; (2) The property does not exceed one hundred…

Notwithstanding the provisions of § 10-6-112 , any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land. Sourc…

Any agricultural land within one hundred twenty feet of: (1) A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or (2) A river or stream assigned any of the warmwater or coldwater fish life prop…

Agricultural land shall be classified as a riparian buffer strip pursuant to § 10-6-116 , if it meets the following criteria: (1) The agricultural land consists of existing or planted perennial vegetation; (2) The riparian buffer strip is a minimum of fifty feet in width along an…

Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand…

The director shall individually assess each tract of real property at its fair market value. In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not ado…

Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed. Source: SL 1970, ch 79 , § 4; SL 2008, ch 44 , § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44 , §§ 17, 44.