Source: https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=StatuteChapter&Statute=10-6A
Timestamp: 2020-07-11 04:25:09
Document Index: 90411484

Matched Legal Cases: ['§ 2', '§ 2', '§ 1', '§ 2', '§ 1', '§ 1', '§ 1', '§ 2', '§ 3', '§ 2', '§ 2', '§ 1', '§ 4', '§ 3', '§ 4', '§ 82', '§ 1', '§ 3', '§ 161', '§ 5', '§ 4', '§ 6', '§ 7', '§ 5', '§ 7', '§ 6', '§ 9', '§ 11', '§ 11']

SDLRC - Codified Law 10-6A
10-6A FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
CHAPTER 10-6A
10-6A-1 Definition of terms.
10-6A-2 Freeze on assessment of single-family dwellings--Conditions determining entitlement.
10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
10-6A-5 Applications to include supporting documents.
10-6A-6 County treasurer to determine eligibility.
10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment.
10-6A-7.1 Records of values of frozen assessments.
10-6A-8 Repealed.
10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals.
10-6A-10 Repealed.
10-6A-11 Refund eligibility unaffected.
10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.
10-6A-2. Freeze on assessment of single-family dwellings--Conditions determining entitlement.
Any person making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the person's single-family dwelling if the following conditions are met. The person:
(1) Has a household income of less than twenty thousand dollars if the household is a single-member household or the person has a household income of less than twenty-five thousand dollars if the household is a multiple-member household; and
(2) Has been a property owner and a resident of South Dakota for at least one year; and
(3) Has resided for at least two hundred days of the previous calendar year in the single-family dwelling; and
(4) Has established a base year.
The surviving spouse of a person who has previously qualified is entitled to the real property tax assessment freeze if the surviving spouse meets the other conditions of this chapter.
Beginning on January 1, 2005, the household income listed in subdivision (1) of this section shall increase by the index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater.
Source: SL 1980, ch 74, § 2; SL 1981, ch 81, § 2; SL 1984, ch 65, § 1; SL 1990, ch 74, § 2; SL 1993, ch 87; SL 1998, ch 56, § 1; SL 2002, ch 50, § 1; SL 2004, ch 82, § 1, eff. Feb. 12, 2004; SL 2008, ch 45, § 2.
10-6A-3. Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
This chapter does not apply to a single-family dwelling with a full and true market value of one hundred fifty thousand dollars or more unless the applicant has received the freeze on assessments in a preceding year on the single-family dwelling. Beginning on January 1, 2008, the eligibility qualification value of the single-family dwelling provided in this section shall be annually increased by an index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater.
Source: SL 1980, ch 74, § 3; SL 1984, ch 65, § 2; SL 1996, ch 64; SL 2004, ch 82, § 2, eff. Feb. 12, 2004; SL 2007, ch 47, § 1.
10-6A-4. Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county treasurer who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the certificate under penalty of perjury. A person failing to comply with the April first deadline for the previous year, but otherwise qualifying for the real property tax assessment freeze provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the valuation the person would have received under this program and abate the difference in taxes.
Source: SL 1980, ch 74, § 4; SL 1981, ch 81, § 3; SL 1994, ch 74, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 39, § 1; SL 2008, ch 45, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-6A-5. Applications to include supporting documents.
Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim.
Source: SL 1980, ch 74, § 5; SL 1981, ch 81, § 4.
10-6A-6. County treasurer to determine eligibility.
The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified.
Source: SL 1980, ch 74, § 6.
10-6A-7. Certification of eligibility and income by treasurer--Freeze of assessment.
The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.
Source: SL 1980, ch 74, § 7; SL 1981, ch 81, § 5.
10-6A-7.1. Records of values of frozen assessments.
A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.
Source: SL 1981, ch 81, § 7.
10-6A-8
10-6A-8. Repealed by SL 1981, ch 81, § 6.
10-6A-9. Denial of claim--Hearing before secretary of revenue--Appeals.
Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of such denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the question. The hearing shall be conducted and appeals allowed in the manner specified in chapter 1-26.
Source: SL 1980, ch 74, § 9.
10-6A-10. Repealed by SL 1995, ch 53, § 11.
10-6A-11. Refund eligibility unaffected.
Property tax relief granted through the provisions of this chapter shall not affect a person's eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A.
Source: SL 1980, ch 74, § 11.