Property Tax Reduction for Municipal Taxes | South Dakota Department of Revenue
Resource Name:Property Tax Reduction for Municipal Taxes | South Dakota Department of Revenue
address
445 E. Capitol Avenue, Pierre, SD 57501
Eligibility
Must be aged 65 and over 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.
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
Pennington County, SD
Other Information
Age Group
- Young Adults (18-24)
- Older Adults (65+)
- Adults (25-64)
Payment Options
- Free
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. Currently this program is only available in Rapid City as Rapid City has passed ordinances allowing the reduction.
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.
