South Dakota Property Tax Relief for Seniors 2026

Every statewide property tax break South Dakota offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

South Dakota has no general homestead exemption that lowers a senior's taxable value. Its main relief for homeowners 65+ (or disabled) is an assessment freeze, which holds the home's taxable value at its base-year level. The freeze is available when household income is under $56,595 (single) or $66,885 (multi-member) and the home is worth less than $514,500, per DOR's December 2025 figures for 2026 applications. Homeowners 70+ can defer property taxes until the home is sold under two programs: 10% interest when the home is valued under $170,000, or 4% interest when household income is under $18,470 (single) or $23,087 (multi-member). Rapid City residents 65+ can also get a reduction in city property taxes. The former Sales or Property Tax Refund for Senior Citizens and Citizens with Disabilities (SDCL ch. 10-18A) was repealed by the 2026 Legislature (SL 2026, ch 37); its last cycle was the 2026 application for 2025. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

South Dakota property tax relief programs for seniors

South Dakota property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A)	Assessment freeze	65 or older, or disabled as defined by the Social Security Act. Un-remarried surviving spouses of previously qualified persons may qualify.	Household income (federal AGI plus Social Security and other income) of the previous calendar year less than $56,595 for a single-member household or less than $66,885 for a multiple-member household (DOR brochure dated December 2025, for 2026 applications; limits are CPI/COLA-indexed annually by statute from 2026)	April 1 (annually)	SD Department of Revenue: Freeze on Assessments: Dwellings of Disabled and Senior Citizens (Dec 2025)
Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1)	Tax deferral	70 or older (or the un-remarried surviving spouse of such a person)	None. Eligibility depends on age and home value: by statute the homestead must be valued at less than $170,000 (the DOR brochure says 'at or below $170,000').	April 1 (annually)	SD Department of Revenue: Homestead Exemption Programs: Property Tax Deferral (Dec 2025)
Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C)	Tax deferral	70 or older, or the surviving spouse of someone previously eligible	Previous-year household income less than $18,470 for a single-member household or less than $23,087 for a multiple-member household (DOR brochure dated December 2025; indexed annually)	April 1 (annually)	SD Department of Revenue: Homestead Exemption Programs: Property Tax Deferral (Dec 2025)
Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only	Tax credit	Head of household 65 or older (or disabled as defined by the Social Security Act) before January 1 of the assessment year. Un-remarried widows and widowers may qualify.	Income limits apply, set by the reduction schedule in SDCL 10-6B-6 and 10-6B-7. The DOR page does not publish the figures.	April 1 (annually)	SD Department of Revenue: Property Tax Relief Programs

Amounts, how to apply and deadlines

Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A)

Type: Assessment freeze
Age: 65 or older, or disabled as defined by the Social Security Act. Un-remarried surviving spouses of previously qualified persons may qualify.
Income limit: Household income (federal AGI plus Social Security and other income) of the previous calendar year less than $56,595 for a single-member household or less than $66,885 for a multiple-member household (DOR brochure dated December 2025, for 2026 applications; limits are CPI/COLA-indexed annually by statute from 2026)
Amount: Holds the home's assessed value at the base-year level, so the owner pays tax on the former lower value when market value rises. Covers the house, garage and lot (or 1 acre, whichever is less). Not available if full and true value is $514,500 or more, unless the freeze was received in a prior year. Owner must have owned and lived in the home and been an SD resident for 5 years, and lived in the house at least 200 days of the prior year.
How to apply: Apply annually to the county treasurer. Forms are available from January at the county courthouse or on the DOR Property Tax Division site.
Deadline: April 1 (annually)
Source: SD Department of Revenue: Freeze on Assessments: Dwellings of Disabled and Senior Citizens (Dec 2025)

Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1)

Type: Tax deferral
Age: 70 or older (or the un-remarried surviving spouse of such a person)
Income limit: None. Eligibility depends on age and home value: by statute the homestead must be valued at less than $170,000 (the DOR brochure says 'at or below $170,000').
Amount: The county may not sell the homestead for unpaid property taxes while it remains a homestead, so taxes are effectively deferred until the home is transferred. Deferred taxes accrue 10% interest per year and must be paid when the property is transferred.
How to apply: Apply to the county treasurer. Forms are available from January. Joining this program makes the applicant ineligible for the property-tax portion of the former senior refund, which was repealed in 2026.
Deadline: April 1 (annually)
Source: SD Department of Revenue: Homestead Exemption Programs: Property Tax Deferral (Dec 2025)

Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C)

Type: Tax deferral
Age: 70 or older, or the surviving spouse of someone previously eligible
Income limit: Previous-year household income less than $18,470 for a single-member household or less than $23,087 for a multiple-member household (DOR brochure dated December 2025; indexed annually)
Amount: The county may not collect property taxes on the single-family dwelling until it is transferred. Deferred taxes accrue 4% interest per year and are a lien on the property. Applicant must have owned the home 3 years or been an SD resident 5 years, and lived in it at least 8 months of the prior year.
How to apply: Apply annually to the county treasurer, with any documentation the treasurer requires. Forms are available from January.
Deadline: April 1 (annually)
Source: SD Department of Revenue: Homestead Exemption Programs: Property Tax Deferral (Dec 2025)

Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only

Type: Tax credit
Age: Head of household 65 or older (or disabled as defined by the Social Security Act) before January 1 of the assessment year. Un-remarried widows and widowers may qualify.
Income limit: Income limits apply, set by the reduction schedule in SDCL 10-6B-6 and 10-6B-7. The DOR page does not publish the figures.
Amount: Reduces city property taxes in the year after application. Currently offered only in Rapid City, the only municipality that has adopted SDCL ch. 10-6B by resolution. The applicant must have owned and lived in the single-family dwelling for at least 5 years.
How to apply: Apply annually to the county treasurer (Pennington County for Rapid City)
Deadline: April 1 (annually)
Source: SD Department of Revenue: Property Tax Relief Programs

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South Dakota income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See South Dakota state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in South Dakota?

Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A): assessment freeze; Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1): tax deferral; Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C): tax deferral; Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only: tax credit (dor.sd.gov, dor.sd.gov, dor.sd.gov).

At what age do South Dakota seniors qualify for property tax relief?

Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A): 65 or older, or disabled as defined by the Social Security Act. Un-remarried surviving spouses of previously qualified persons may qualify.; Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1): 70 or older (or the un-remarried surviving spouse of such a person); Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C): 70 or older, or the surviving spouse of someone previously eligible; Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only: Head of household 65 or older (or disabled as defined by the Social Security Act) before January 1 of the assessment year. Un-remarried widows and widowers may qualify..

Is there an income limit for South Dakota senior property tax relief?

Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A): Household income (federal AGI plus Social Security and other income) of the previous calendar year less than $56,595 for a single-member household or less than $66,885 for a multiple-member household (DOR brochure dated December 2025, for 2026 applications; limits are CPI/COLA-indexed annually by statute from 2026); Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1): None. Eligibility depends on age and home value: by statute the homestead must be valued at less than $170,000 (the DOR brochure says 'at or below $170,000').; Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C): Previous-year household income less than $18,470 for a single-member household or less than $23,087 for a multiple-member household (DOR brochure dated December 2025; indexed annually); Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only: Income limits apply, set by the reduction schedule in SDCL 10-6B-6 and 10-6B-7. The DOR page does not publish the figures..

What is the deadline to apply in South Dakota?

Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A): April 1 (annually); Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1): April 1 (annually); Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C): April 1 (annually); Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only: April 1 (annually).

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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