Sales and Property Tax Relief for Seniors and Disabled Citizens - Offers eligible senior citizens and disabled individuals a once-a-year refund of sales or property taxes. The program is funded through an annual appropriation from the South Dakota Legislature. To be eligible: Must be 65 or older, or is disabled, prior to January 1st of the year in which the real property is assessed and the taxes levied thereon. Disabled means you're qualified to receive Social Security Disability benefits, Supplemental Security Disability benefits, or you're a veteran with a rated disability of 60% or higher Must have been a SD resident for the entire previous year Must meet the annual income requirements. Assessment Freeze for Elderly and Disabled - Reduces the assessed value of the homeowners' property. Property is the house, garage, and the lot upon which it sits or one acre, whichever is less. To be eligible: Must be 65 years of age or older or disabled (as defined by the Social Security Act) Must own the home or retain a life estate in the property AND resided in the house for at least 200 days during the previous calendar year Un-remarried widow/widowers of persons previously qualified may still qualify in some circumstances Income and property value limits apply Property Tax Exemption for Paraplegic Veterans - Exempts property, specifically designed for wheelchair use within the structure, from all property taxes for eligible persons. To be eligible: Property must be owned and occupied by a paraplegic veteran The injury to the applicant does not have to be service-related in order to qualify for the program There are no income limits for the Exemption Program Un-remarried surviving spouses of veterans are also eligible for the exemption program Once approved, the exemption remains until the property is transferred or sold Property Tax Reduction for Paraplegics - Reduces property taxes on a graduated scale based on income for eligible persons. To be eligible: Property must be owned or occupied by a paraplegic or individual with the loss or loss of use of both lower extremities, or the unmarried widow/widower of such paraplegic Property must be specifically designed for wheelchair use within the structure Income and occupancy limits apply Property Tax Reduction from Municipal Taxes - Reduces city property taxes the year following an application. Property is the house, garage and the lot upon which it sits or one acre, whichever is less. The amount of tax reduction is based on a graduated scale depending on income. To be eligible: Must be 65 years old or older OR disabled (as defined by the Social Security Act) Must own the property and have resided in the property for at least 5 years Un-remarried widow/widowers of persons previously qualified may still qualify Income limits apply Program is only offered in those cities that have passed ordinances allowing the reduction (Currently only Rapid City is available for this program). Disabled Veteran Exemption - Eligibility Property must be owned and occupied by a disabled veteran or unremarried surviving spouse. The veteran must be rated as permanently and totally disabled as the result of a service-connected disability. - Application deadline to Director of Equalization by November 1st Proof of eligibility is required with initial application Do not need to apply yearly The first $200,000 of valuation is exempt from taxation There is no form at this time to remove the exemption; only notification is when the property is transferred.