reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-151 - Equalization director's affidavit attached to real estate list.

10-6-151. Equalization director's affidavit attached to real estate list.
Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form:
I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property.
Source:
SL 1899, ch 40, §3; RPolC 1903, §2102; RC 1919, §6719; SDC 1939, §57.0344; SL 1989, ch. 82, §41; SL 1992, ch 60, §2; SL 2021, ch 44, §§ 36, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-152 - Records of county auditor or treasurer authorized as tax records.

10-6-152. Records of county auditor or treasurer authorized as tax records.
Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records.
Source: SL 1951, ch 460; SDC Supp 1960, §57.0352; SL 1989, ch. 82, §41; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord.
11-1
), §161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 37, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-153 - Delivery of updated records to boards of equalization--Open to public inspection.

10-6-153. Delivery of updated records to boards of equalization--Open to public inspection.
Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to public inspection by all interested persons until the following Saturday.
Source:
SDC 1939, §57.0345; SL 1951, ch 436; SL 1969, ch 262, §3; SL 1979, ch 66, §5; SL 1989, ch 82, §41; SL 1991, ch 84; SL 1994, ch 74, §2; SL 2001, ch 49, §2; SL 2021, ch 44, §§ 38, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-154 - Notice of assessment--Required information--Promulgation of rules.

10-6-154. Notice of assessment--Required information--Promulgation of rules.
The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:
(1)A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§10-13-39 through 10-13-40;
(2)A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse may be eligible for tax relief pursuant to §§10-4-40 and 10-4-41;
(3)A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to §10-4-24.10;
(4)A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to §10-4-24.11;
(5)A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and
(6)Uniform information prescribed by the secretary of the department.
The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.
Source: SL 1988, ch 88; SL 1989, ch 88, §1; SL 1993, ch 86, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord.
11-1
), §161, eff. Apr. 12, 2011; SL 2012, ch 61, §1; SL 2020, ch 40, § 1; SL 2021, ch 44, §§ 39, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-155 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.

10-6-155. Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:
(1)Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;
(2)A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and
(3)Information about the appeal process.
The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.
Source: SL 2007, ch 46, §1; SL 2011, ch 1 (Ex. Ord.
11-1
), §161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 40, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-156 - Counties not in compliance--Basis of request for and issuance of certificate of compliance.

10-6-156. Counties not in compliance--Basis of request for and issuance of certificate of compliance.
Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappraisal, at least sixty percent of the properties in the county have been reappraised within the previous three years and the reappraisal is scheduled for completion without undue delay. The secretary may issue a certificate of compliance if he determines that the failure to comply with the standards was through no fault of the assessment practices in the county.
Source:
SL 1990, ch 71, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-157 - Consideration of federal income tax credits in assessing property prohibited.

10-6-157. Consideration of federal income tax credits in assessing property prohibited.
A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47, for the purpose of assessing any real property.
Source:
SL 2009, ch 42, §1, eff. Nov. 1, 2008; SL 2021, ch 44, §§ 42, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-2 - Freeze on assessment of single-family dwellings--Conditions determining entitlement.

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 person:
(1)Has a household income of less than thirty-five thousand dollars if the household is a single-member household or the person has a household income of less than forty-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, 2023, the household income listed in subdivision (1) of this section shall increase annually 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; SL 2022, ch 30, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-3 - Ceiling on market value of dwelling--Exceptions--Value increased by index factor.

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 three hundred 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, 2023, 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; SL 2022, ch 30, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-4 - Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-5 - Applications to include supporting documents.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-6 - County treasurer to determine eligibility.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-7 - Certification of eligibility and income by treasurer--Freeze of assessment.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-7.1 - Records of values of frozen assessments.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-9 - Denial of claim--Hearing before secretary of revenue--Appeals.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-11 - Refund eligibility unaffected.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens › Section 10-6A-12 - False application for assessment freeze--Assessment--Lien--Three-year bar.

10-6A-12. False application for assessment freeze--Assessment--Lien--Three-year bar.
Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to §10-21-33. The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years.
Source:
SL 2008, ch 45, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-1 - Definition of terms.

10-6B-1. Definition of terms.
Terms used in this chapter mean:
(1)"Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, for all or part of the year for which a refund is claimed;
(2)"Head of household," a married person, a single person, a widow or widower, or a divorced person;
(3)"Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;
(4)"Household income," all income received by all persons of a household while members of the household;
(5)"Income," the sum of adjusted gross income as defined in the United States Internal Revenue Code, as defined by §10-1-47, and all nontaxable income, including the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash, public assistance and relief, not including relief granted under this chapter, the gross amount of any pension or annuity, including Railroad Retirement Act benefits and veterans' disability pensions, all payments received under the federal social security and state reemployment assistance or unemployment insurance laws, nontaxable interest received from the federal government or any of its instrumentalities, workers' compensation, and the gross amount of loss of time insurance, but not including gifts from nongovernmental sources, food stamps, or surplus foods or other relief in kind provided by a public agency less real estate taxes payable on the applicant's principal residence for the year in which application is made;
(6)"Single-family dwelling," a house, condominium apartment or manufactured home as defined in §32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;
(7)"Tax year" or "taxable year," the year in which real property is assessed and the taxes levied thereon.
Source:
SL 1987, ch 86, §1; SL 2008, ch 46, §2; SL 2009, ch 39, §7; SL 2010, ch 45, §7; SL 2011, ch 48, §7; SL 2012, ch 59, §7; SL 2013, ch 42, §7; SL 2014, ch 54, §7; SL 2015, ch 62, §7; SL 2016, ch 54, §8; SL 2019, ch 216, §25.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-2 - Adoption of chapter by governing board of municipality.

10-6B-2. Adoption of chapter by governing board of municipality.
The governing board of a municipality may, by resolution, adopt the provisions of this chapter. Only taxes levied by the municipal government that has enacted a resolution adopting this chapter may be reduced pursuant to this chapter.
Source:
SL 1987, ch 86, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-3 - Amount of reduction in income allowed for taxes paid.

10-6B-3. Amount of reduction in income allowed for taxes paid.
The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-6B-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single-family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single-family dwelling, then the reduction shall be equal to the amount of tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre, whichever is less, used as a residence by the claimant including the garage, whether attached or unattached.
Source:
SL 1987, ch 86, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-4 - Requirements for reduction of real property taxes due on single family dwelling.

10-6B-4. Requirements for reduction of real property taxes due on single family dwelling.
Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§10-6B-6 and 10-6B-7, provided the following conditions are met:
(1)The head of a household is sixty-five years of age or older or is disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;
(2)The person claiming a reduction has owned, either in fee or by contract purchase, and has resided in the real property for which the reduction is claimed for at least five years;
(3)A claim for reduction can only be made for a single family dwelling as defined in subdivision 10-6B-1(6).
Source:
SL 1987, ch 86, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-5 - Survival of right to file claim.

10-6B-5. Survival of right to file claim.
The right to file a claim under this chapter is personal to the claimant, and may not survive his death.
Source:
SL 1987, ch 86, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-6 - Amount of reduction of real property taxes due for a single-member household.

10-6B-6. Amount of reduction of real property taxes due for a single-member household.
The amount of reduction of real property taxes due for a single-member household made pursuant to this chapter shall be according to the following schedule:
The reduction of real
If household income is
property taxes due
at least:
but less than
shall be
$ 0
$14,000
100%
14,000
15,000
75%
15,000
17,000
50%
17,000
18,000
25%
18,000
0%
Source: SL 1987, ch 86, §6; SL 1988, ch 96, §6; SL 1992, ch 79; SL 2023, ch 29, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-7 - Amount of reduction of real property taxes due for a multiple-member household.

10-6B-7. Amount of reduction of real property taxes due for a multiple-member household.
The amount of reduction of real property taxes due for a multiple-member household made pursuant to this chapter is according to the following schedule:
The reduction of real
If household income is
property taxes due
at least:
but less than
shall be
$ 0
18,500
100%
18,500
19,500
75%
19,500
21,000
50%
21,000
22,000
25%
22,000
0%
Source: SL 1987, ch 86, §7; SL 1988, ch 96, §7; SL 2023, ch 29, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-7.1 - Reduction of real property taxes due--Annual increase--Index factor.

10-6B-7.1. Reduction of real property taxes due--Annual increase--Index factor.
Beginning on January 1, 2024, each household income value listed in the schedules in §§10-6B-6 and 10-6B-7 shall increase annually 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 2023, ch 29, §17.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-8 - Eligibility of head of household for reduction--Requirements.

10-6B-8. Eligibility of head of household for reduction--Requirements.
The head of household shall be eligible for a reduction computed pursuant to the schedule in §10-6B-7 if each of the following conditions is satisfied:
(1)The head of household is a widow or widower;
(2)The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to §10-6B-7 in the year immediately preceding the death of the deceased spouse;
(3)The head of household has continued to live in the same dwelling;
(4)The head of household has not remarried.
Source:
SL 1987, ch 86, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-9 - Claims for reduction of real property taxes--Forms.

10-6B-9. Claims for reduction of real property taxes--Forms.
Claims for a reduction of real property taxes under this chapter shall be made annually on or before April first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application.
Source:
SL 1987, ch 86, §9; SL 1994, ch 74, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-10 - Applicant not required to record on application amount claimed--Reduction computed by county auditor.

10-6B-10. Applicant not required to record on application amount claimed--Reduction computed by county auditor.
The applicant, at his election, is not required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor.
Source:
SL 1987, ch 86, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-11 - Documentary evidence.

10-6B-11. Documentary evidence.
Any application for a reduction shall include such documentary evidence as the county treasurer deems necessary to assure validity of the application.
Source:
SL 1987, ch 86, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-12 - Claim for reduction signed and delivered to county auditor.

10-6B-12. Claim for reduction signed and delivered to county auditor.
Any claim for a reduction shall be signed and delivered to the county auditor or his deputy in the county where the real property is located.
Source:
SL 1987, ch 86, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-13 - Reduction of taxes by county treasurer.

10-6B-13. Reduction of taxes by county treasurer.
The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter.
Source:
SL 1987, ch 86, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-14 - Protest of denial of reduction--Hearing.

10-6B-14. Protest of denial of reduction--Hearing.
Any person aggrieved by the denial by the county treasurer in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the county treasurer on the question.
Source:
SL 1987, ch 86, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled › Section 10-6B-15 - Denial of reduction because of refund or freeze.

10-6B-15. Denial of reduction because of refund or freeze.
No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze.
Source:
SL 1987, ch 86, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-1 - Definitions.

10-6C-1. Definitions.
Terms as used in this act mean:
(1)"Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they reach the age of seventy. In the case of a surviving spouse, the base year is the year that would have been the base year of the deceased spouse;
(2)"Department," the Department of Revenue;
(3)"Head of household," a married person, a single person, a widow or widower, or a divorced person;
(4)"Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;
(5)"Secretary," the secretary of the Department of Revenue;
(6)"Single-family dwelling," a house, condominium apartment, or manufactured home as defined in §32-3-1 that is assessed and taxed as a separate unit, including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;
(7)"Surviving spouse," the spouse of a deceased head of household who has not remarried.
Source: SL 2023, ch 29, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-2 - Prohibiting collection of certain single-family dwelling property taxes--Qualifications.

10-6C-2. Prohibiting collection of certain single-family dwelling property taxes--Qualifications.
Any person making an application under the provisions of this chapter is entitled to a prohibition on the collection of real property taxes upon the person's single-family dwelling if the person has:
(1)Owned a single-family dwelling, in fee or by contract to purchase, for at least three years, or has been a resident of South Dakota for at least five years;
(2)Resided for at least eight months of the previous calendar year in the single-family dwelling;
(3)Established a base year;
(4)A household income, as defined in §10-6A-1, of less than sixteen thousand dollars if the household is a single-member household; and
(5)A household income, as defined in §10-6A-1, of less than twenty thousand dollars if the household is a multiple-member household.
Beginning on January 1, 2024, the household income listed in subdivisions (4) and (5) of this section shall increase annually 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 2023, ch 29, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-3 - Application--Forms--Promulgation of rules.

10-6C-3. Application--Forms--Promulgation of rules.
To be eligible for the prohibition on the collection of real property taxes under this chapter, a person must submit an application annually on or before April first to the county treasurer in the county where the person's property is located. The application must be made on forms prescribed by the secretary in rules promulgated pursuant to chapter 1-26. The secretary shall make available to each county treasurer, forms for the property tax program. Each county treasurer shall, upon request of an applicant, assist the applicant in completing the forms.
Source: SL 2023, ch 29, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-4 - Documentary evidence included with application.

10-6C-4. Documentary evidence included with application.
An applicant for a prohibition on the collection of real property taxes under this chapter must include such documentary evidence as the county treasurer deems necessary to assure validity of the claim.
Source: SL 2023, ch 29, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-5 - County treasurer to determine qualification.

10-6C-5. County treasurer to determine qualification.
The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to this chapter is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under this chapter.
Source: SL 2023, ch 29, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-6 - Hearing allowed upon denial.

10-6C-6. Hearing allowed upon denial.
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 the 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 2023, ch 29, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-7 - Recipient of other property tax relief ineligible.

10-6C-7. Recipient of other property tax relief ineligible.
A person is not eligible for a refund of property taxes pursuant to chapter 10-18A if the person receives property tax relief pursuant to this chapter.
Source: SL 2023, ch 29, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-8 - Prohibited property taxes as a lien on property--Interest.

10-6C-8. Prohibited property taxes as a lien on property--Interest.
Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in §54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter. The county must file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to this chapter may be transferred unless the property taxes and interest are paid in full.
Source: SL 2023, ch 29, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-9 - Prohibited property taxes not delinquent.

10-6C-9. Prohibited property taxes not delinquent.
Property taxes that a county is prohibited from collecting pursuant to this chapter may not be considered delinquent and the county may not publish the name of any person whose property taxes are not paid pursuant to this chapter.
Source: SL 2023, ch 29, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-10 - Uncollected taxes not to exceed the value of the property.

10-6C-10. Uncollected taxes not to exceed the value of the property.
The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed.
Source: SL 2023, ch 29, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06C - Low-Income Elderly Property Tax Relief › Section 10-6C-11 - County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.

10-6C-11. County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.
If any person, entity, or trust chooses to pay any property taxes that have not been collected pursuant to this chapter, the payments apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes pursuant to this chapter, nothing in those sections may be construed to prohibit a county treasurer from accepting payment for the real property taxes from any person, entity, or trust that submits payment to a county treasurer.
Source: SL 2023, ch 29, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-1 - Mobile home defined.

10-9-1. Mobile home defined.
As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in subdivision §32-3-1(8).
Source: SL 1961, ch 450, §1; SL 1965, ch 294, §1; SL 1974, ch 92, §3; SL 1987, ch 29, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-2 - Assessment and taxation in lieu of other taxes--Exceptions.

10-9-2. Assessment and taxation in lieu of other taxes--Exceptions.
All mobile homes, as defined in §10-9-1, shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers.
Source:
SL 1961, ch 450, §2; SL 1974, ch 92, §1; SL 1979, ch 18, §2; SL 1980, ch 75, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-3 - Annual listing of mobile home with county director--Information and copy of title furnished.

10-9-3. Annual listing of mobile home with county director--Information and copy of title furnished.
The owner of each mobile home shall, on or before the first day of February of each year, list the mobile home with the county director of equalization in the county where the mobile home is located. The owner shall also provide the director of equalization a copy of the valid title to the mobile home if not previously provided. The listing shall be on a form prescribed by the secretary of revenue and provided by the director of equalization and a copy thereof shall be furnished to the county auditor. The applicant shall state, under oath, his name; address; location of mobile home; manufacturer's name; or make of trailer; model; serial number; width; length; weight; and shall also furnish the name and number of the school district, or municipality and the county in which the mobile home is parked or occupied.
Source:
SL 1961, ch 450, §3; SL 1965, ch 294, §2; SL 1979, ch 66, §2; SL 1980, ch 76; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-3.1 - Listing of mobile home on sale by dealer--Notation of taxes paid.

10-9-3.1. Listing of mobile home on sale by dealer--Notation of taxes paid.
When a mobile home or manufactured home is sold by a licensed mobile home or manufactured home dealer, the dealer shall complete the mobile home or manufactured home listing form and send the completed form to the director of equalization of the county in which the mobile home or manufactured home was delivered. The form shall be sent within thirty days after the delivery of the mobile home or manufactured home. If current taxes have been paid, the selling mobile home or manufactured home dealer shall make a notation of such on the listing form under the signature of the taxpayer giving the county in which the taxes were paid and the decal number.
Source:
SL 1968, ch 263, §1; SL 1993, ch 88, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-3.2 - Affidavit of taxes paid and registration of mobile home required for transfer of title.

10-9-3.2. Affidavit of taxes paid and registration of mobile home required for transfer of title.
Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred or license plate issued other than on a new mobile home registration until the taxes under §10-9-3 are paid. No transfer of title may be completed unless the mobile home is registered as provided in §10-9-3.
Source:
SL 1968, ch 263, §2; SL 1972, ch 57, §1; SL 1974, ch 93; SL 1976, ch 90; SL 2018, ch 59, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-4 - Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.

10-9-4. Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve-month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile home bearing a license plate issued by any state other than South Dakota accepts employment within this state, he shall within thirty days after the first day of such employment, list his mobile home as herein provided.
Source:
SL 1961, ch 450, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-5 - Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.

10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment.
Source:
SL 1961, ch 450, §13; SL 1970, ch 69; SL 1982, ch 86, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-7 - Valuation of mobile homes.

10-9-7. Valuation of mobile homes.
All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the director of equalization shall use a nationally recognized appraisal guide approved by the secretary of revenue.
Source:
SL 1961, ch 450, §6; SL 1965, ch 294, §3; SL 1992, ch 81; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-8 - Proration of tax on mobile homes taxable for part of year.

10-9-8. Proration of tax on mobile homes taxable for part of year.
Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months remaining in the year. In making this determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month.
Source:
SL 1961, ch 450, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-9 - Levy of tax by application of mill rate.

10-9-9. Levy of tax by application of mill rate.
The county auditor shall levy the tax by applying the mill rate of that district used for taxes payable during the current year on other property in the taxing district.
Source:
SL 1961, ch 450, §7; SL 1980, ch 75, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-10 - Tax immediately payable--Deferred payment--Action on delinquencies.

10-9-10. Tax immediately payable--Deferred payment--Action on delinquencies.
On May first, after the tax as computed as prescribed in §10-9-9 has been assessed, one-half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the real estate tax is not paid on or before October thirty-first of that year, that portion of the unpaid real estate tax is delinquent. If a mobile home is registered after October thirty-first, the taxes for that year shall be paid within thirty days. Any delinquent tax immediately becomes subject to the provisions of §§10-9-12, 10-9-13, and 10-9-13.1.
Source:
SL 1961, ch 450, §8; SL 1972, ch 57, §2; SL 1985, ch 71, §2; SL 1990, ch 75; SL 1999, ch 46, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-10.1 - Removal of mobile home from state--Refund of tax on pro rata basis.

10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis.
The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in §10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month.
Source:
SL 1982, ch 90.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-11 - Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.

10-9-11. Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense.
Source:
SL 1961, ch 450, §14; SL 1965, ch 294, §4; SL 1974, ch 88, §1; SL 1982, ch 86, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.