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 or another "base year" as chosen by the homeowner. Applications for the assessment freeze must be submitted annually by 1 April of the year in which the freeze is sought.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only primary residences with a full and true market value less than $194,115.32 are eligible.

Eligibility Criteria




Income Ceiling

Principal Residence

Property Value Limit

Surviving Spouse

Description of Eligibility Criteria

The claimant must have a yearly household income of less than $20,000 (alone) or $25,000 (multi-member household). The claimant must have been a property owner and resident of the state for at least 1 year and must have resided for at least 200 days of the previous calendar year in the dwelling. The claimant must also be at least 65 years of age. Income and property value is indexed annually 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

Record ID



Applicants who apply for assessment freezes are still eligible for property and sales tax rebates if they qualify for that benefit.


S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2021)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38
[ Accessed 02/19/2021]
View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled
[ Accessed 02/19/2021]
View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website
[ Accessed 02/19/2021]
View Archived Source

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