March 24, 2019

Tax Assessment Freeze Program Deadline Approaching

PIERRE, S.D. – Elderly and disabled South Dakotans have until April 1 to apply for property tax relief under South Dakota’s Assessment Freeze for the Elderly and Disabled Program.

Under the program, for tax purposes, the homeowner’s property assessment is prevented from increasing. If the actual value of the home increases, the homeowner still pays property taxes on the former (lower) value.

To be eligible for the Assessment Freeze for the Elderly and Disabled Program, individuals must meet the following qualifications:

  • Have incomes of less than $28,279.43 for a single-member household (only one individual in the household) or less than $35,349.28 for a multiple-member household
  • Have owned or retained a life estate in a single-family dwelling, in fee or by contract to purchase, for at least one year and have been a resident of South Dakota for at least one year
  • Have resided for at least 200 days of the previous calendar year in the single-family dwelling
  • Be 65 years of age or older or disabled

Un-remarried widows/widowers of those who were previously qualified may still qualify in some circumstances.  The valuation limit for the program is $194,115.32 or more of full and true value, meaning that property valued above those limits is not eligible unless the applicant has previously qualified.

Deadline to apply for the program is April 1, 2019, and applications must be submitted to the applicant’s local county treasurer’s office.

Applications are available at local county treasurer offices or by calling the Department of Revenue at 1-800-829-9188. An online application is available at http://dor.sd.gov/Taxes/Property_Taxes/Forms.aspx.

Court House Closed – Late Start Thursday

The Oglala Lakota & Fall River County courthouse, in Hot Springs, will be closed on Wednesday March 13th, 2019 and have a late start Thursday March 14th, 2019 due to the predicted winter storm. Office hours on Thursday March 14th, 2019 will be 10am to 5pm. 

Owner Occupied – Dealing Approaching

Homeowners have until March 15 to apply for property tax relief through the owner-occupied program.

Any South Dakotan who owned and occupied a home on Nov. 1, 2018 is eligible for this classification and its property tax reduction. Taxpayers who have previously received this reduction and still own and occupy the same home will continue to receive the property tax reduction without applying.

The 2019 valuation notices sent to taxpayers beginning March 1, 2019 indicate if the property classification is owner-occupied. Homeowners are advised to check their notices to ensure their property is classified as owner-occupied.

Taxpayers who have purchased or built a home prior to Nov. 1, 2018 may apply for this classification through their local county director of equalization.

You can get more information and the application on Oglala Lakota County website page or by contacting the Oglala Lakota County Director of Equalization office at 745-5136