Elderly and disabled South Dakotans have until April 1, 2026, to apply for property tax relief through the state’s Assessment Freeze for the Elderly and Disabled Program.
The program prevents a qualifying homeowner’s property assessment from increasing, meaning taxes continue to be calculated on the home’s former, lower value even if the market value rises.
Eligibility requirements include:
- Income below $56,595 for a single‑person household or $66,885 for a multi‑person household.
- Age 65 or older, or disabled under the Social Security Act.
- Ownership and occupancy of a single‑family home in South Dakota for five years (unless previously qualified).
- Residency in the home for at least 200 days in the prior year.
A surviving spouse may still qualify if all other criteria are met. The program applies to homes valued at $514,500 or less, unless the applicant has already been approved in past years.
Applications are due April 1 and must be filed with the county treasurer. Forms are available at local treasurer offices or online at the Department of Revenue.
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