Title 10 — TAXATION

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…

10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals. 10-6A-10

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…

No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze.…

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…

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 the denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the questio…

A person is not eligible for a refund of property taxes pursuant to chapter 10-18A if the person receives property tax relief pursuant to this chapter. Source: SL 2023, ch 29 , § 7. Effective July 1, 2026

Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § 54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter…

Property taxes that a county is prohibited from collecting pursuant to this chapter may not be considered delinquent and the county may not publish the name of any person whose property taxes are not paid pursuant to this chapter. Source: SL 2023, ch 29 , § 9.

As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in §

On May first, after the tax as computed as prescribed in § 10-9-9 has been assessed, one - half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the re…

The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal paym…

Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner …

Any tax not paid within the period prescribed in § 10-9-10 is subject to a penalty of the Category G rate of interest as established in §

This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in § 10-9-10 , the statutory remedies for the collection of delinquent taxes shall be applicable. Source: SL…

The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§ 10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and condit…

All taxes collected hereunder shall be distributed by the county treasurer on the same basis as taxes on other property. Source: SL 1961, ch 450 , § 12; SL 1980, ch 75 , § 3.

Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board. Source: SL 1961, ch 450 , § 9.

The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or con…

All mobile homes, as defined in § 10-9-1 , shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers. Source: SL 1…

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

Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in fu…

A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve - month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile…

Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in ad…

10-9-7 Valuation of mobile homes. 10-9-8 Proration of tax on mobile homes taxable for part of year. 10-9-9 Levy of tax by application of mill rate. 10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies. 10-9-10.1 Removal of mobile home from state--Refund of t…

All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the…

Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months …

The county auditor shall levy the tax by applying the mill rate of that district used for taxes payable during the current year on other property in the taxing district. Source: SL 1961, ch 450 , § 7; SL 1980, ch 75 , § 2.