FAQ's - Property Taxes

What Property Tax Relief Programs are available?

Certain South Dakota citizens qualify for property tax relief programs. See the program descriptions and learn if you qualify for any of the property tax relief programs offered.

  • Elderly and Disabled Assessment Freeze 
    This program reduces the current assessed value of the homeowner’s property by freezing the assessed value of the home to the qualifying year of the applicant. Property is defined as the house, a garage and the lot upon which it sits or one acre, whichever is less. Download the application or obtain an application from the Treasurer’s Office. The application must be returned to the Treasurer's Office on or before April 1 of each year. (SDCL 10-6A) 
  • Property Tax Homestead Exemption
    The Homestead Exemption Program can defer the payment of property taxes until the property is sold without the worry of a tax certificate. Taxes continue to accrue interest at a reduced percentage. Property is defined as the house, garage, and the lot upon which it sits, or one acre, whichever is less. Download the application or obtain an application from the Treasurer’s Office. Applications must be submitted annually to the Treasurer’s Office on or before April 1.