Skip to main content

Newsroom

read progress

Owner-Occupied and Contractor Owner-Occupied Application

minute read


Do you own a home or are you a contractor who builds them? You may be eligible for a reduction in property taxes! Learn more about the Certificate of Owner-Occupied and Contractor Owner-Occupied Dwelling forms below. Forms are accepted from November 1 to March 15. 

Property Owner

As a designated homeowner, your property may be eligible for a reduced levy on school general fund taxes, also known as a form of property tax. The following single family dwellings are eligible properties:

  • House
  • Condominium 
  • Townhouse
  • Duplex
  • Triplex
  • Fourplex
  • Manufactured
  • Mobile Home

Be sure to fill out your Certificate of Owner-Occupied Dwelling by March 15 to be eligible. 

 

Complete Form

 

Contractor 

Are you a contractor who owns up to four single family dwellings? You may be eligible for a reduced levy for school general fund taxes. The following single family dwellings are eligible properties: 

  • House
  • Condominium 
  • Townhouse
  • Duplex
  • Triplex
  • Fourplex
  • Manufactured
  • Mobile Home

Note: No dwelling may be classified as an owner-occupied single family dwelling for more than two consecutive years and may not include your personal residence. 

Be sure to fill out your Certificate of Contractor Owner-Occupied Dwelling by March 15 to be eligible.

 

Complete Form

 

How to Submit an eForm

Did you know the Department of Revenue has eForms available? Completing your selected eForm just got easier with a click of a button. To submit an eForm online, simply fill out the designated information highlighted in the link, click "Submit and Sign." The form is submitted to the county Director of Equalization where the property is located. 

Recommended Articles

Arlington municipal tax rate change takes effect July 1, 2024

Beginning July 1, 2024, Arlington is implementing a 1 percent municipal gross receipts tax on lodging accommodations, eating establishments, alcohol sales and admissions.

Read More about Arlington municipal tax rate change takes effect July 1, 2024

Spring 2024 Newsletter is Available!

The Spring Newsletter is here! Read it to learn about Cottage Food Law, the Sturgis Rally vendor application process and bills from the 2024 Legislative Session.

Read More about Spring 2024 Newsletter is Available!

2024 Sales and property tax refund program for senior citizens and citizens with disabilities

South Dakota senior citizens and citizens with disabilities have until July 1 to apply for sales or property tax refunds under South Dakota’s Tax Refund Program. Under the program, eligible individuals may receive a portion of the sales or property taxes they paid from the previous year. Read on to see if you are eligible.

Read More about 2024 Sales and property tax refund program for senior citizens and citizens with disabilities