Assessment Freeze for the Elderly and Disabled


South Dakota



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Assessment Freeze


The assessment is held constant at the value recorded in the year the property owner becomes eligible for the program.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only primary residences are eligible.

Eligibility Criteria




Income Ceiling

Property Value Limit

Surviving Spouse

Description of Eligibility Criteria

The claimant must have a yearly indexed household income of less than $20,000 (single) or $25,000 (married); they must have been a property owner and resident of the state for at least 1 year; they must have resided for at least 200 days of the previous calendar year in the dwelling; and the claimant must be at least 65 years of age. Annual income is indexed against the CPI for urban wage earners by the Bureau of Labor Statistics.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Enrollment Data

Almost 3,900 South Dakotans received the benefit of this program in 2006. The average benefit was a reduction of over $23,350 to the assessed value of the elderly or disabled person’s home.

Record ID




S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2006)
2006 Annual Report (ND) South Dakota Department of Revenue and Regulation, p.19 [ Accessed 9/11/2010]
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