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Assessment Freeze for the Elderly & Disabled

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 South Dakota’s elderly and disabled individuals have until April 1 to apply for property tax relief 

Elderly and disabled South Dakotans have until April 1, 2026, to apply for property tax relief under South Dakota’s Assessment Freeze for the Elderly and Disabled Program.  
 
Under the program, a qualifying homeowner’s property assessment is prevented from increasing for tax purposes. This means that if a home's value increases, the homeowner will continue to pay tax 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 an income of less than $56,595 for a single-member household (Only one individual in the household) or less than $66,885 for a multiple-member household.
 
•    Be 65 years of age or older or disabled (as defined by the Social Security Act)
•    Have been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for five years, unless the assessment freeze was received in the previous year; and
•    Have resided in the home for at least 200 days in the previous calendar year. 
 
A surviving spouse may still qualify if other eligibility requirements are satisfied. The valuation limit for the program is $514,500 of full and true value, meaning that properties valued above the limit are not eligible unless the applicant has previously qualified.
 
Applications must be submitted to your local county treasurer’s office by the April 1 deadline. Applications are available at your local county treasurer’s office or can be printed from the Department of Revenue’s website at https://sddor.seamlessdocs.com/f/pt38. For more information, please visit https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#freeze or call us at (800) 829-9188 option 2.

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