Property Tax Reduction of Paraplegics | South Dakota Department of Revenue
445 E. Capitol Avenue, Pierre, SD 57501
Eligibility
Property must be owned and occupied by a paraplegic individual or individual with the 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.
Hours
8:00am - 5:00pm (CT), Monday - Friday
605-773-3311
Voice·
Main Phone
Website
https://dor.sd.govApplication process
Forms available on the website and at local county courthouses. Applications must be submitted annually to your local county treasurer's office on or before April 1st.
Service area
SD
Other Information
Age Group
- Adults (25-64)
- Young Adults (18-24)
- Older Adults (65+)
Reduces property taxes on a graduated scale based on income for eligible persons.
Last Assured
11/05/2025
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.