Senior Health Information and Insurance Education (SHIINE)
Free, unbiased Medicare counseling in South Dakota. Trained counselors go through your costs and choices with you, and they don't sell plans.
Taxes
Property tax relief for seniors in South Dakota
South Dakota has 3 programs that can lower property taxes for older adults: Assessment Freeze for the Elderly and Disabled, Tax Refund for Senior and Disabled Citizens and Homestead Exemption Program (property tax deferral). Each one has its own rules and deadline.
Assessment Freeze for the Elderly and Disabled
South Dakota's Assessment Freeze stops the taxable value of your home from going up if you are 65 or older or disabled, so you keep paying tax on the lower value. Under the limits in the state's December 2025 brochure, household income must be under $56,595 for one person or $66,885 for two or more, and the home must be worth less than $514,500. You apply every year with your county treasurer by April 1.
How to apply
- In person
- Get the application from your county treasurer or the Department of Revenue's relief programs page starting in January, and file it with your county treasurer.
Who may qualify
| Age | 65 or older, or disabled as defined by the Social Security Act |
|---|---|
| Income limit, one-person household (December 2025 brochure; based on the previous year's income) | Less than $56,595 |
| Income limit, household of two or more (December 2025 brochure; all members' income counts) | Less than $66,885 |
| Home | You may qualify if you have owned and lived in a single-family home and been a South Dakota resident for five years (unless you had the freeze last year), and lived in the house at least 200 days last year |
| Home value limit | Homes with a full and true value of $514,500 or more don't qualify, unless they had the freeze in an earlier year |
What you may get
| What it does | Your home's taxable value is frozen: if its value goes up, you pay tax on the former, lower value. It covers the house, garage and lot, or one acre, whichever is less. |
|---|
Dates, renewals and waiting lists
| Application deadline | April 1 each year, to your county treasurer |
|---|---|
| Renewal | You must apply every year |
How South Dakota is different
Where South Dakota's rules differ from the federal rules for Property tax relief for seniors.
- Has a home value limit as well as an income limit
- First-time applicants need five years as a South Dakota homeowner and resident
- A surviving spouse who hasn't remarried may keep it
Good to know
- Renters: the freeze is only for an owner-occupied single-family home.
- Income means federal adjusted gross income plus other income, including Social Security.
- Rapid City residents who are older or disabled may also get a reduction in city property taxes. Apply with the county treasurer by April 1.
- Questions: Department of Revenue Property Tax Division, 1-800-829-9188.
Tax Refund for Senior and Disabled Citizens
South Dakota sends a once-a-year refund check to residents 65 or older or disabled who have low incomes, and you don't have to own a home. For the 2026 refund, on 2025 taxes, income must be $17,215 or less if you live alone or $23,265 or less for a household. The most you can get is $500 for one person or $1,000 for a household, and applications are taken May 1 to July 1.
How to apply
- By mail
- Mail the application to the Department of Revenue, Special Tax Division, 445 East Capitol Avenue, Pierre, SD 57501-3185. Past applicants get one in the mail in early May; others can download it from the relief programs page or contact the office.
Who may qualify
| Age, for the 2026 refund | 65 on or before January 1, 2025, or disabled at any time in 2025 |
|---|---|
| Income limit, living alone (2026 application for 2025 taxes) | $17,215 or less |
| Income limit, household of two or more (2026 application for 2025 taxes; all members' income counts) | $23,265 or less |
| Residence | You may qualify if you lived in South Dakota for all of 2025 |
| Disability | Qualified for Social Security Disability or SSI disability benefits during part of the year, or a VA disability rating of 60% or more |
What you may get
| Maximum refund, one-person household (2026) | $500 |
|---|---|
| Maximum refund, household of two or more (2026) | $1,000. The amount depends on your income and how many people apply. |
| When it's paid | One check, mailed at the beginning of September 2026 |
Dates, renewals and waiting lists
| Application period (2026 application for 2025 taxes) | May 1 to July 1 |
|---|---|
| Renewal | Apply every year. Past applicants get an application in the mail in early May. You can't apply late for an earlier year. |
How South Dakota is different
Where South Dakota's rules differ from the federal rules for Property tax relief for seniors.
- Paid as a check you can spend any way you like
- Funded by a yearly special appropriation, so refunds depend on how many people apply
- People in the Homestead Exemption deferral program can't get the property tax refund, but may still get the sales tax refund
Good to know
- Renters: the program doesn't require you to own a home. Renters who meet the age, residence and income rules may apply.
- Only one person per household can apply, and the income of everyone living in the home must be included.
- Send an SSA-1099 or other proof of income and proof of age or disability with the application. Applications are also available at county treasurer's offices.
Homestead Exemption Program (property tax deferral)
Despite its name, South Dakota's Homestead Exemption Program doesn't lower your taxes. It lets homeowners 70 or older put off paying property taxes until the home is sold, with interest added. One version is based on home value and charges 10% interest; the other is based on income and charges 4%.
How to apply
- In person
- Get the application from your county courthouse or the Department of Revenue's relief programs page starting in January, and file it with your county treasurer.
Who may qualify
| Age | 70 or older, or the surviving spouse of someone who was eligible |
|---|---|
| Income limit, income-based version (December 2025 brochure; based on the previous year's income) | Less than $18,470 for one person; less than $23,087 for a household of two or more |
| Home, income-based version | You may qualify if you have owned your home at least three years or lived in South Dakota at least five years |
| Home value, value-based version | Based on age and home value: the home must be assessed at or below $170,000 |
What you may get
| What it does | Puts off property taxes on the house, garage and lot (or one acre) until you sell or transfer the home |
|---|---|
| Interest | Value-based version: 10% a year. Income-based version: 4% a year. |
Dates, renewals and waiting lists
| Application deadline, income-based version | April 1 each year, to your county treasurer |
|---|---|
| Renewal | The income-based version needs a new application every year |
How South Dakota is different
Where South Dakota's rules differ from the federal rules for Property tax relief for seniors.
- Despite the name, it is a deferral: the taxes become a lien on the home and must be paid with interest before it can be transferred
- Entering the program ends your eligibility for the state's property tax refund, though you may still get the sales tax refund
Good to know
- Renters: this program is only for homeowners.
- Under the value-based version, the county treasurer can't take your home for back taxes if you were 70 or older when you didn't pay and the home is assessed at or below $170,000.
Free help
Free help with this in South Dakota
Division of Long Term Services and Supports
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in South Dakota
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- South Dakota Department of Revenue, Relief Programs (official government site). Checked Oct 28, 2026.
- South Dakota Department of Revenue, Freeze on Assessments: Dwellings of Disabled and Senior Citizens (brochure, December 2025) (official government site). Checked Oct 28, 2026.
- South Dakota Department of Revenue, Tax Refund for Senior and Disabled Citizens: Frequently Asked Questions (official government site). Checked Oct 28, 2026.
- South Dakota Department of Revenue, Homestead Exemption Programs: Property Tax Deferral (brochure, December 2025) (official government site). Checked Oct 28, 2026.
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