provide property tax relief to certain senior owners of owner-occupied single-family dwellings.

26.632.18 101st Legislative Session 144

2026 South Dakota Legislature
Senate Bill 144

Introduced by: Senator Voight

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to provide property tax relief to certain senior owners of owner -occupied 1
single-family dwellings. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That a NEW SECTION be added to a NEW CHAPTER in title 10: 4
Terms used in this chapter mean: 5
(1) "Domicile" an individual's fixed, established home to which the individual, 6
whenever absent, has the present intent of returning; and 7
(2) "Resident" an individual who has a domicile in this state and makes no claim of 8
residency in any other state or foreign country. 9
Section 2. That a NEW SECTION be added to a NEW CHAPTER in title 10: 10
An individual completing an application under the provisions of this chapter is 11
entitled to receive a property tax assessment freeze on the individual's owner -occupied 12
single-family dwelling, as defined in § 10-13-39, if the individual: 13
(1) Is at least sixty-five years of age; 14
(2) Has owned the owner-occupied single-family dwelling for at least ten consecutive 15
years; 16
(3) Has been a resident in this state for at least twenty-five years; and 17
(4) Has no delinquent real property taxes for any real property owned by the individual 18
in this state. 19
A property tax assessment freeze under this chapter limits the assessed value of a 20
property in an assessment year to a value no greater than the assessed value of the 21
property in either the assessment year the individual first qualified for the property tax 22
freeze pursuant to section 5 of this Act or the 2020 assessment year, whichever occurs 23
later. 24
26.632.18 2 144
Underscores indicate new language.
Overstrikes indicate deleted language.
Section 3. That a NEW SECTION be added to a NEW CHAPTER in title 10: 1
An application for property tax relief under the provisions of this chapter must be 2
made on forms prescribed by the secretary of the Department of Revenue. The secretary 3
shall make the forms available to each county treasurer. Each county treasurer shall, upon 4
request of an applicant, assist the applicant in completing the forms. 5
The application must include documentary evidence the county treasurer deems 6
necessary to ensure eligibility. 7
Section 4. That a NEW SECTION be added to a NEW CHAPTER in title 10: 8
The county treasurer shall determine whether an applicant seeking property tax 9
relief pursuant to this chapter is eligible and whether the applicant's property is qualified. 10
A determination by the county treasurer is final. 11
The director of equalization shall maintain records showing the value at which 12
property is frozen pursuant to this chapter. In addition, the director of equalization shall 13
reassess the property in the same manner as all other property and keep a record of that 14
value. 15
Section 5. That a NEW SECTION be added to a NEW CHAPTER in title 10: 16
If an application approved by the county treasurer was first received on or before 17
April first, the applicant is entitled to receive the property tax assessment freeze for the 18
upcoming tax year. If an application approved by the county treasurer was first received 19
after April first, the applicant is entitled to receive the property tax assessment freeze for 20
the year following the upcoming tax year. 21
If an individual receives property tax relief under the provisions of this chapter for 22
any tax year, the individual is entitled to receive the property tax relief under the 23
provisions of this chapter for each subsequent tax year in which the individual owns the 24
property to which the property tax assessment freeze applies. 25
Prior to April first, an individual receiving a property tax assessment freeze under 26
the provisions of this chapter may provide notice of a change in circumstances to the 27
county treasurer and request that the property tax assessment freeze not be applied in 28
the following year or any year thereafter until an application for a property tax assessment 29
freeze is again submitted and approved. 30