Title 10, TAXATION

The provisions of §§ 10-6-145 to 10-6-147 , inclusive, may not be applied to improvements to real property made two or more years prior to the assessment date unless the owner of the real property willfully hid or attempted to hide the improvements from the director for the purpo…

Any person whose improvements are added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition …

The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered sectio…

The list required by § 10-6-149 shall be as nearly as practicable in the following form: RETURN OF TAXABLE LANDS IN ________ COUNTY, SOUTH DAKOTA, AS ASSESSED FOR THE YEAR 20____ Part of section Section Township Range Acres Value Owner's name Source: PolC 1877, ch 28, § 26; SL 18…

Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form: I, __________, director of equalization for the ________…

Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records. Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 201…

Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to pub…

The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains: (1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-o…

If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall pro…

Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappr…

A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47 , for the purpose of assessing any real property. Source: SL 2009, ch 42 , § 1,…

For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total assessed value of all property in a county with an owner-occupied single-family dwelling classification, as defined in § 10-13-39 , may not increase more than three percent over the total assessed value of all prope…

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 …

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.

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…

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…

This chapter does not apply to a single-family dwelling with a full and true market value of five hundred thousand dollars or more unless the applicant has received the freeze on assessments in a preceding year on the single-family dwelling. Beginning on January 1, 2026, the elig…

The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county treasurer who shall, upon request of an app…

Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim. Source: SL 1980, ch 74 , § 5; SL 1981, ch 81 , § 4.

The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified. Source: SL 1980, ch 74 , § 6.

The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property …

A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that valu…

Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of such denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the questi…

Terms used in this chapter mean: (1) "Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, for all or part of the year for which a refund is cl…

The applicant, at his election, is not required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor. Source: SL 1987, ch 86 , § 10.

Any application for a reduction shall include such documentary evidence as the county treasurer deems necessary to assure validity of the application. Source: SL 1987, ch 86 , § 11.

Any claim for a reduction shall be signed and delivered to the county auditor or his deputy in the county where the real property is located. Source: SL 1987, ch 86 , § 12.

The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter. Source: SL 1987, ch 86 , § 13.

Any person aggrieved by the denial by the county treasurer in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the county treasurer on the questio…

A person who receives a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may not be denied a property tax reduction under this chapter because of the refund or freeze. Source: SL 1987, ch 86 , § 15; SL 2026, ch …

The governing board of a municipality may, by resolution, adopt the provisions of this chapter. Only taxes levied by the municipal government that has enacted a resolution adopting this chapter may be reduced pursuant to this chapter. Source: SL 1987, ch 86 , § 2.

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-6B-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal …

Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§ 10-6B-6 and 10-6B-7 , provided the following conditions are met: (1) The head of a h…

The right to file a claim under this chapter is personal to the claimant, and may not survive his death. Source: SL 1987, ch 86 , § 5.

The amount of reduction of real property taxes due for a single - member household made pursuant to this chapter shall be according to the following schedule: The reduction of real If household income is property taxes due at least: but less than shall be $ 0 $14,000 100% 14,000 …

The amount of reduction of real property taxes due for a multiple - member household made pursuant to this chapter is according to the following schedule: The reduction of real If household income is property taxes due at least: but less than shall be $ 0 18,500 100% 18,500 19,50…

Beginning on January 1, 2024, each household income value listed in the schedules in §§ 10-6B-6 and 10-6B-7 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 as com…

The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied: (1) The head of household is a widow or widower; (2) The dwelling upon which the reduction is claimed qualified for and receive…

Claims for a reduction of real property taxes under this chapter shall be made annually on or before April first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in com…

Terms as used in this act mean: (1) "Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they rea…

The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed. Source: SL 2023, ch 29 , § 10.

If any person, entity, or trust chooses to pay any property taxes that have not been collected pursuant to this chapter, the payments apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes purs…

Any person making an application under the provisions of this chapter is entitled to a prohibition on the collection of real property taxes upon the person's single-family dwelling if the person has: (1) Owned a single-family dwelling, in fee or by contract to purchase, for at le…

To be eligible for the prohibition on the collection of real property taxes under this chapter, a person must submit an application annually on or before April first to the county treasurer in the county where the person's property is located. The application must be made on form…

An applicant for a prohibition on the collection of real property taxes under this chapter must include such documentary evidence as the county treasurer deems necessary to assure validity of the claim. Source: SL 2023, ch 29 , § 4.

The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to this chapter is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected und…