South Dakota Property Tax 2026: Assessment Freeze for Elderly & Disabled, April 1 Deadline
South Dakota has no state income tax and a relatively modest property tax burden at approximately 1.08 percent statewide. The primary senior relief is the Assessment Freeze for Elderly & Disabled, which locks assessed value at the current level for qualifying homeowners. This 2026 guide covers eligibility and the April 1 deadline.
Income limits for South Dakota's Assessment Freeze for 2026: single-member household / multiple-member household. Applicants with income above these thresholds do not qualify.
Maximum home value for first-time Assessment Freeze applicants. Previously approved applicants are not subject to this cap.
Assessment Freeze for the Elderly & Disabled
The Assessment Freeze for Elderly & Disabled Program prevents property assessment from increasing for qualifying homeowners. The state reimburses local tax authorities for the frozen assessment portion.
Eligibility for 2026
- Age 65+ OR disabled as defined by the Social Security Act
- Income: less than $56,595 (single-member household) / $66,885 (multi-member)
- Own and occupy a single-family home in South Dakota for 5 years
- Residency in the home for at least 200 days in the prior year
- Home value $514,500 or less (first-time applicants only)
Application
File annually by April 1 with the local county treasurer's office. Applications available from January each year.
City bonus refunds
Some municipalities provide additional refunds. Example: Sioux Falls automatically refunds up to $500 of municipal property tax to Assessment Freeze-approved individuals (dependent on annual city council authorization).
Appealing Your Assessment
South Dakota appeals go through the local Board of Equalization (meets in March) and then to Circuit Court within 30 days of the Board's decision.
Other Programs
Property Tax Reduction
South Dakota offers some county-based tax reduction programs.
Disabled Veteran Exemption
Property tax exemption available for qualifying disabled veterans.
Frequently Asked Questions
Who qualifies for South Dakota's Assessment Freeze?
Age 65+ or disabled (as defined by SSA); 5 years of ownership and occupancy; 200 days of residence in the prior year; household income under $56,595 single or $66,885 multi-member; home value under $514,500 for first-time applicants. Apply annually by April 1.
When is the South Dakota property tax appeal deadline?
Appeal to the local Board of Equalization in March. Appeal Board decisions to Circuit Court within 30 days.
Your County's Effective Property Tax Rate
See 2026 effective rate, median tax, and appeal deadline for every South Dakota county.
Browse South Dakota Counties →South Dakota DOR — Relief Programs · South Dakota DOR — Assessment Freeze for Elderly & Disabled · South Dakota Codified Laws Title 10 (Taxation). Rates, exemption amounts and filing deadlines cited are based on 2025-2026 legislative sessions and official state/county publications verified 2026-04-21; verify with your assessor before filing. This article is for informational purposes and is not tax or legal advice.