Tax Assessment Freeze for Elderly and Disabled Citizens | South Dakota Department of Revenue
445 E. Capitol Avenue, Pierre, SD 57501
Eligibility
Must be 65 years of age and above or disabled as defined by the Social Security Act. Has been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for at least five years, unless the person has received the assessment freeze in the previous year; has resided on the property 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.
Hours
8:00am - 5:00pm (CT), Monday - Friday
Application process
Forms available on the website and at local county courthouses. Forms must be submitted on or before April 1st each year.
Service area
SD
Other Information
Payment Options
Free
Age Group
Adults (25-64)
Older Adults (65+)
Young Adults (18-24)
Description
Reduces the assessed value of the homeowners' property including the house, garage, and lot upon which it sits or one acre, whichever is less.
Data provided by
HLC211 Helpline Center
Providing organization
South Dakota Department of Revenue
To serve South Dakotans and to support government services by collecting all taxes required by law, supporting motor vehicle requirements, and regulating the gaming industry and state's lottery to raise revenue for government programs.