reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income and partly for society purposes.

10-4-12. Property of charitable, benevolent or religious society used partly for income and partly for society purposes.
If property owned by any health care organization or charitable, benevolent, or religious society described in §10-4-9.4 and §§10-4-9 to 10-4-9.3, inclusive, other than agricultural land, is used partly by such health care organization or charitable, benevolent, or religious society for health care, charitable, benevolent, or religious purposes, and the remaining part is occupied, rented, or used for other than health care, charitable, benevolent, or religious purposes, the portion of property that is so occupied, rented, or used for other purposes, shall be taxed as other property of the same class is taxed. For the purpose of determining the value of the taxable portion of the property, the appraised value of the entire property shall be multiplied by the percentage of the entire property used for other than health care, charitable, benevolent, or religious purposes. The resulting value shall be multiplied by the percentage of time the property is used for other than health care, charitable, benevolent, or religious purposes. The resulting value shall be the assessed value for taxation purposes.
Source:
SL 1927, ch 46, §2; SL 1929, ch 243; SDC 1939, §57.0311(3)(b); SL 1986, ch 83, §7; SL 2004, ch 81, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-13 - Educational institution property exempt--Exceptions.

10-4-13. Educational institution property exempt--Exceptions.
All property owned by any educational institution in this state as a school which is accredited or approved as a school by the accreditation division within the Department of Education, by the board of regents or by a nationally recognized accreditation service is exempt from taxation. However, if any such property consists of agricultural land or improved or unimproved municipal property not occupied by a certified teacher or directly used in carrying out the primary object of the educational institution owning the same, it shall be taxed the same as other property of the same class is taxed. However, if any such educational institution is operated for profit, this exemption applies only to that portion of property which is used exclusively for student housing, student and administrative parking and instructional or administrative purposes.
Source:
SDC 1939, §57.0311(2); SL 1967, ch 317; SL 1986, ch 83, §8; SL 1989, ch 84; SL 1991, ch 78; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2018, ch 58, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-13.1 - Agricultural structures specially classified--Amount exempt from taxation--Relative defined.

10-4-13.1. Agricultural structures specially classified--Amount exempt from taxation--Relative defined.
Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used for that purpose, which are used exclusively for agricultural purposes and situated on agricultural land are hereby specifically classified for tax purposes as agricultural property. Ten thousand dollars of the full and true value of all buildings located upon each building site and used in connection with the taxpayer's agricultural pursuits is exempt if there is a dwelling which is occupied by an owner or relative of an owner or a beneficiary of a trust or a trustee for at least six months of a year but not necessarily on the assessment date. Such dwelling shall be located on agricultural land and classified as nonagricultural property under §10-6-110. The application requirement in §10-4-15 does not apply to this section. If an owner is a corporation, trust, or a partnership, each stockholder, member, beneficiary, trustee, or partner who resides on such property shall be an owner pursuant to this section. For the purposes of this section, a relative is a person who is related within the third degree of kinship. However, no building site may receive more than one ten thousand dollar exemption pursuant to this section. For the purposes of this section, a manufactured home or a mobile home is a dwelling.
Source:
SL 1977, ch 81, §2; SL 1978, ch 71, §2; SL 1979, ch 63, §1; SL 1979, ch 64, §1; SL 1991, ch 79; SL 1992, ch 76; SL 1993, ch 79; SL 1993, ch 80; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value.

10-4-13.2. Nonexempt use of educational institution property--Assessed value.
If any property owned by an educational institution is used partly by such institution for purposes that are exempt under §10-4-13 and partly for purposes that are not exempt under §10-4-13, the portion of the property that is used for purposes that are not exempt shall be taxed as other property of the same class is taxed.
The appraised value of the entire property utilized by educational institutions operated for profit shall be multiplied by the percentage of the entire property used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be multiplied by the percentage of time such property is used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be the assessed value for taxation purposes.
Source:
SL 1990, ch 69.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-14 - Property of agricultural and horticultural societies exempt.

10-4-14. Property of agricultural and horticultural societies exempt.
The grounds, buildings, and all property belonging to or used exclusively by agricultural and horticultural societies shall be exempt from taxation.
Source:
SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SDC 1939, §57.0311 (1).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

10-4-15. Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.
Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§10-4-8.1 to 10-4-14, inclusive, §10-4-39, or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization on forms prescribed by the secretary of revenue prior to November first of the tax year.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316; SL 1986, ch 83, §9; SL 1991, ch 80; SL 1994, ch 74, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2006, ch 36, §2; SL 2006, ch 37, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-15.1 - Publication of list of tax-exempt property.

10-4-15.1. Publication of list of tax-exempt property.
The director of equalization shall publish at least six days prior to the last Tuesday of March of each year in the official newspapers published in the county a list showing the legal owner, utilization, and a description of all property for which tax-exempt status is claimed under §§10-4-9 to 10-4-14, inclusive.
Source:
SL 1973, ch 60; SL 1979, ch 66, §4; SL 1986, ch 83, §10; SL 1987, ch 83; SL 1996, ch 63, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status.

10-4-16. Examination, recommendations, and determination of application for tax-exempt status.
The county director of equalization shall examine and review applications under §10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shall make a determination as to the status of such property.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.

10-4-17. Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.
If the county board of equalization makes a preliminary determination that all or any part of the property listed in the application has a taxable status, such applicant shall be given no less than seven days' written notice thereof and shall have an opportunity to be heard at any current session of the board and be given the opportunity to present any information relating to the issue. The board, after such hearing, shall make a final determination as to the status of such property.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-18 - Appeal from county board determination that property is taxable.

10-4-18. Appeal from county board determination that property is taxable.
When an applicant under §10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-19 - Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.

10-4-19. Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.
If property has been granted a tax-exemption status under §§10-4-15 to 10-4-18, inclusive, such status for the property shall continue in such status commencing with the next taxable year following the final determination not subject to appeal. However, an annual statement shall be filed with the county director of equalization on or before November first of each year certifying that the use of the property has not changed during the year. Failure to file such a statement shall cause the county director of equalization to review the status of the property. The director may recommend to the county board of equalization that the status of the property be changed. Such a recommendation for a change in status constitutes a new application and the same procedures provided in §§10-4-15 to 10-4-18, inclusive, for the original application apply. Once a structure that is used exclusively for religious purposes or a cemetery is granted tax-exempt status pursuant to §§10-4-15 to 10-4-18, inclusive, it is not necessary to file the annual statement required by this section to maintain such status. However, if the use of the property changes, or if any transfers of ownership by contract for deed have been entered into, the owner shall reapply pursuant to §§10-4-15 to 10-4-18, inclusive.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316; SL 1988, ch 84; SL 1995, ch 54, §2; SL 1996, ch 63, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-20 - Permanent record and annual report of tax-exempt property.

10-4-20. Permanent record and annual report of tax-exempt property.
The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making reports.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316; 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 04 - Property Subject To Taxation › Section 10-4-21 - Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.

10-4-21. Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.
The director of equalization shall, during each five-year period of time, review the status of all tax-exempt property and file a report of such review with the county board of equalization. Any action by the county board of equalization to change the status of tax-exempt property shall be the same as though it were an original application. The secretary of revenue may request a review of the tax-exempt status of property at any time and such request shall be made to the county board of equalization and the procedure shall then be the same as though it were an original application.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316; 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 04 - Property Subject To Taxation › Section 10-4-22 - Effective date of change in tax-exempt status.

10-4-22. Effective date of change in tax-exempt status.
Any review or recommendation for a change in the tax-exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.

10-4-23. Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
Property held under a lease for a term of three or more years, or a contract for the purchase thereof, belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad company or corporation whose property is not taxed in the same manner as other property, shall be considered for all purposes of taxation as the property of the person so holding the same.
Source:
SL 1897, ch 28, §24; RPolC 1903, §2084; RC 1919, §6699; SDC 1939, §57.0314.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24 - Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.

10-4-24. Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.
The homestead as defined by law, except a homestead consisting of a mobile home, when owned and occupied by the owner and his family as a home at the time of assessment shall be exempt from any tax imposed by the Legislature to defray the expenses of the state, or to pay any deficiency thereof. Each person liable to assessment and taxation shall separately list his or her homestead, giving the exact description thereof at the time of the assessment and shall give to the director of equalization at the time of assessment a sworn statement in writing on a form prescribed by the secretary of revenue and provided by the county auditor setting forth the legal description of the premises claimed as the homestead, and in case such homestead is situated within a shop, store, or other building used for business purposes shall specifically set forth the exact description of the portion of such store, shop, or other building being used by the owner thereof as a dwelling, and the director of equalization shall divide the valuation so that the portion claimed as a homestead shall be listed and valued separately from the business portion of said premises and the county auditor of the county where such homestead is situated shall exclude such homestead from his total assessment in determining the amount of the state tax. Nothing herein shall be construed to exempt such homestead from any tax legally imposed for county, township, municipality, or school purposes.
Source:
SDC 1939, §57.0311 (7); SL 1939, ch 262; SL 1972, ch 233, §1; SL 1989, ch 82, §41; SL 1992, ch 60, §2; 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 04 - Property Subject To Taxation › Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included.

10-4-24.9. Paraplegic dwellings specially classified for tax purposes--Lands included.
All dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes are hereby specifically classified for the purposes of taxation. For purposes of this section and §10-4-24.10, the term, dwellings, shall include real estate in an amount not to exceed one acre upon which the building is situated or so much of the surrounding real estate as is necessarily incident to the use of the premises as a dwelling.
Source:
SL 1972, ch 55; SL 1976, ch 88.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24.10 - Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.

10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
A dwelling or part of a dwelling designed as provided in §10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower of the veteran is exempt from taxation. Notwithstanding any other provision of law, if the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling.
Source:
SL 1972, ch 55; SL 2019, ch 58, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic.

10-4-24.11. Reduction of tax on dwelling owned by paraplegic.
To the extent that a dwelling or part thereof is owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, the individual's tax liability shall be reduced as provided in §§10-4-24.12 and 10-4-24.13 on that portion of the dwelling, provided the dwelling was owned and occupied for the full calendar year prior to the year in which the taxes are due and receivable. The term, household income, as used in §§10-4-24.12 and 10-4-24.13 is the same as defined in subdivision 10-18A-1(5).
Source:
SL 1979, ch 62, §§1, 2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.

10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.
The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single-family dwelling for a single-member household is according to the following schedule:
If household income
but
The tax due reduction
is at least:
less than
on current levy is:
$ 0
$14,000
100%
14,000
15,000
75%
15,000
17,000
50%
17,000
18,000
25%
18,000
0%
Source: SL 1979, ch 62, §3; SL 2015, ch 64, §1; SL 2022, ch 25, §2; SL 2023, ch 29, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household.

10-4-24.13. Percentage of paraplegic's tax reduction for multiple-member household.
The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single-family dwelling for a multiple-member household is according to the following schedule:
If household income is at least
but
less than
The tax due reduction on current levy is:
$ 0
$ 18,500
100%
18,500
19,500
75%
19,500
21,000
50%
21,000
22,000
25%
22,000
0%
Source: SL 1979, ch 62, §4; SL 2015, ch 64, §2; SL 2022, ch 25, §1; SL 2023, ch 29, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24.14 - Reduction of tax on dwelling owned by paraplegic--Application.

10-4-24.14. Reduction of tax on dwelling owned by paraplegic--Application.
The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§10-4-24.11 to 10-4-24.13, inclusive, must be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form must 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 application under penalty of perjury. The application must include the documentary evidence the county treasurer deems necessary to assure validity of the claim.
Source: SL 2022, ch 26, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-24.15 - Paraplegic tax reduction--Annual increase--Index factor.

10-4-24.15. Paraplegic tax reduction--Annual increase--Index factor.
Beginning on January 1, 2024, each household income value listed in the schedules in §§10-4-24.12 and 10-4-24.13 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, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-25 - Cemetery lot exempt.

10-4-25. Cemetery lot exempt.
One lot in a cemetery for family use shall be exempt from taxation.
Source:
SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SDC 1939, §57.0311 (4).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces during hostilities.

10-4-26.Exemption from property tax penalties of persons serving in armed forces during hostilities.
All persons serving in the armed forces of the United States as that term is defined by S. D. Const., Art. XIII, §19, during the time when a state of war exists between this and any other nation, or during the period between August 5, 1964, and the date when the Governor by proclamation shall have declared existing hostilities to have ceased, are hereby exempt from the payment of interest and penalty on all real property and manufactured home taxes assessed against such person from the date of his or her entry into the service and for a period of six months after discharge from such service. No exemption may be allowed of any interest or penalty on taxes accumulated or accruing on real estate or manufactured homes transferred of record by such person or persons during the period of their service.
Source:
SL 1945, ch 180, §1; SL 1953, ch 461; SDC Supp 1960, §57.1004-1; SL 1992, ch 80, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.

10-4-30. Single-family dwellings of disabled or senior citizens classified.
Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation.
Source:
SL 1980, ch 74, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-35 - Wellness center defined--Taxable percentage.

10-4-35. Wellness center defined--Taxable percentage.
For the purposes of §10-4-9.3, a "wellness center" is a health care facility if it links on- and off-site medical consultants with physical activity staff and programs of health and fitness facilities, can and does provide fitness testing and prescription exercise tailored to specific individual needs and capabilities, and the property is used for rehabilitation services or prescriptive exercise. For the purposes of §10-4-12, the taxable percentage of a wellness center shall be determined by computing the percentage of the total membership that do not use the facility for physician prescribed rehabilitation or prescriptive exercise.
Source:
SL 1994, ch 75, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator.

10-4-39. Exemption of facility operated as a multi-tenant business incubator.
Any facility operated as a multi-tenant business incubator and owned by an entity recognized as an exempt nonprofit corporation pursuant to section 501(c)(3), 501(c)(4), or 501(c)(6) of the United States Internal Revenue Code, as defined by §10-1-47, is exempt from property taxation. A business incubator is any facility that supports the development and operation of a number of small start-up businesses. Tenants of the facility may share a number of support services and the tenants may receive technical assistance, business planning, legal, financial, and marketing advice. If any portion of the facility is occupied by an incubated business for more than five years, that portion of the facility shall be taxed as other property of the same class is taxed.
Source:
SL 2006, ch 37, §1; SL 2009, ch 39, §5; SL 2010, ch 45, §5; SL 2011, ch 48, §5; SL 2012, ch 59, §5; SL 2013, ch 42, §5; SL 2014, ch 54, §5; SL 2015, ch 62, §5; SL 2016, ch 54, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans.

10-4-40. Partial exemption of dwellings owned by certain disabled veterans.
One hundred fifty thousand dollars of the full and true value of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to §§10-13-39 to 10-13-40.4, inclusive, that is owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability is exempt from property taxation. The veteran shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential. Any veteran who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption and abate or refund the difference in taxes pursuant to chapter 10-18.
If the director of equalization determines that the veteran receives an exemption for the veteran's dwelling pursuant to this section, the veteran retains that exemption until such time as the property ownership is transferred, the veteran does not occupy the dwelling, or the property has a change in use. If the legal description of property is changed or amended and the veteran continues to reside in the dwelling, the veteran retains the exemption provided by this section.
Source:
SL 2007, ch 45, §1; SL 2008, ch 39, §1, eff. Nov. 1, 2007; SL 2008, ch 40, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 59, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-41 - Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans.

10-4-41. Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans.
One hundred fifty thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§10-13-39 to 10-13-40.4, inclusive, is exempt from property taxation if owned and occupied by:
(1)The surviving spouse of a veteran who was rated as permanently and totally disabled from a service-connected disability; or
(2)The surviving spouse of a veteran, who receives dependency and indemnity compensation from the United States Department of Veterans Affairs as a result of the veteran's service-connected death.
The surviving spouse shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential. Any surviving spouse who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption and abate or refund the difference in taxes pursuant to chapter 10-18.
If the director of equalization determines that the surviving spouse receives an exemption for the dwelling pursuant to this section, the surviving spouse retains that exemption until such time as the property ownership is transferred, the surviving spouse does not occupy the dwelling, the surviving spouse remarries, or the property has a change in use. If the legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section.
Source: SL 2010, ch 46, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 59, §2; SL 2022, ch 27, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-42 - Renewable resource defined.

10-4-42. Renewable resource defined.
For purposes of §§10-4-42 to 10-4-45, inclusive, a renewable resource is a resource that generates electricity or energy from facilities using one or more of the following sources:
(1)Wind that uses wind as the source of energy to produce electricity;
(2)Solar that uses the sun as the source of energy to produce electricity or energy;
(3)Hydroelectric that uses water as the source of energy to produce electricity;
(4)Hydrogen that is generated from one of the sources listed in this section;
(5)Biomass that uses agricultural crops and agricultural wastes and residues, wood and wood wastes and residues, animal and other degradable organic wastes, municipal solid waste, or landfill gas as the fuel to produce electricity; or
(6)Geothermal that uses energy contained in heat that continuously flows outward from the earth as the source of energy to produce electricity or energy.
Source:
SL 2010, ch 47, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-43 - Renewable energy facility defined.

10-4-43. Renewable energy facility defined.
For purposes of §§10-4-42 to 10-4-45, inclusive, a renewable energy facility is a facility that uses a renewable resource as its energy source for the purpose of producing electricity or energy.
Source:
SL 2010, ch 47, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.

10-4-44. Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.
For renewable energy facilities with less than five megawatts of nameplate capacity, all real property used or constructed for the purpose of producing electricity using a renewable resource as an energy source is classified for tax purposes as renewable energy property and shall be assessed and taxed in the same manner as other real property and shall be locally assessed by the county director of equalization pursuant to §10-3-16. For the purposes of §§10-4-42 to 10-4-45, inclusive, the first fifty thousand dollars of the assessed value of the renewable energy property or seventy percent of the assessed value of the renewable energy property, whichever is greater, is exempt from the real property tax. However, for geothermal renewable energy facilities that produce energy, but not electricity, this exemption is limited to the first four continuous years for residential geothermal renewable energy facilities and the first three continuous years for commercial geothermal renewable energy facilities.
Source:
SL 2010, ch 47, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-45 - Renewable energy property not subject to discretionary formulas.

10-4-45. Renewable energy property not subject to discretionary formulas.
Renewable energy property is not subject to any discretionary formulas authorized by this title.
Source:
SL 2010, ch 47, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-46 - Labor union property used exclusively for educational purpose exempt.

10-4-46. Labor union property used exclusively for educational purpose exempt.
All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue Code, as amended and in effect on January 1, 2013. For purposes of this section, educational purpose, means apprenticeship or training programs that have been accredited or approved by the Bureau of Apprenticeship and Training within the United States Department of Labor. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the labor union owning the same, the property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, the property shall be taxed the same as other property of the same class is taxed.
Source:
SL 2013, ch 43, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 05 - Situs Of Property For Taxation › Section 10-5-1 - Real estate assessed where situated.

10-5-1. Real estate assessed where situated.
Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated.
Source:
SDC 1939, §57.0323; SL 1989, ch 82, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 05 - Situs Of Property For Taxation › Section 10-5-2 - Road, bridge, or railroad property assessed within county.

10-5-2. Road, bridge, or railroad property assessed within county.
The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the facilities for the transaction of its business, when such track, road, or bridge lies wholly within one county, shall be assessed in the county, municipality, or district where such track, road, or bridge and the appurtenances thereto are located. This chapter shall not apply to the property of any railroad company in this state whose property is assessed for the purposes of taxation by the Department of Revenue.
Source:
SDC 1939, §57.0323; SL 1992, ch 60, §2; 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 05 - Situs Of Property For Taxation › Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.

10-5-5. Merchants' and manufacturers' property assessed at place of business.
Merchants' and manufacturers' property pertaining to the business carried on shall be assessed in the county, municipality, or district where the business is carried on and the property located for such purpose.
Source:
SL 1901, ch 55, §1; RPolC 1903, §2059; RC 1919, §6673; SDC 1939, §57.0323; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 05 - Situs Of Property For Taxation › Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.

10-5-15. Appeal from county commissioners on decision as to place of assessment.
Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action.
Source:
SDC 1939, §57.0329; 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 05 - Situs Of Property For Taxation › Section 10-5-16 - Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.

10-5-16. Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
An appeal from any decision of the secretary of revenue under the provisions of §10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filing a bond with sufficient penalty and one or more sureties to be approved by the secretary of revenue, conditioned that the appellant will prosecute his appeal without delay and pay all costs that he may be adjudged to pay in such court; such bond shall be executed to the county, and may be sued in the name of the county upon breach of any condition therein.
Source:
SDC 1939, §57.0329; 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 05 - Situs Of Property For Taxation › Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.

10-5-17. Time of appeal from secretary--Transcript--Hearing de novo and judgment.
An appeal under §10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and shall transmit the same to the clerk of the circuit court. Such appeal shall be filed by the first day of the next term of the circuit court after the decision of the secretary of revenue and such cause shall stand for trial at such term. All appeals thus taken to the circuit court shall be docketed as other causes pending therein, and the same shall be heard and determined de novo, and the circuit court shall make its final judgment.
Source:
SDC 1939, §57.0329; 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 05 - Situs Of Property For Taxation › Section 10-5-18 - Improvements on leased sites owned by municipality subject to levy by municipality.

10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality.
Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to §10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1.
Source:
SL 1982, ch 88.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-101 - Definition of terms.

10-6-101. Definition of terms.
Terms used in this chapter mean:
(1)"Department," the Department of Revenue;
(2)"Director," a county's director of equalization;
(3)"Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person.
Source:
SL 1897, ch 28, §1; RPolC 1903, §2052; RC 1919, §6666; SDC 1939, §57.0301; SL 1976, ch 89; SL 1980, ch 77, §2; SL 1989, ch 86, §10; SL 2021, ch 44, §§ 1, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-102 - Mill levy defined--Substitution.

10-6-102. Mill levy defined--Substitution.
The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives.
Source:
SL 1988, ch 94, §3; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-103 - One mill defined--Substitution.

10-6-103. One mill defined--Substitution.
The term, one mill, wherever it is used in this code means "one dollar per thousand dollars of taxable valuation." The Code Commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute "one dollar per thousand dollars of taxable valuation" and derivatives thereof for the term, one mill, and its derivatives.
Source:
SL 1988, ch 94, §4; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-104 - Fair market value and full and true value defined.

10-6-104. Fair market value and full and true value defined.
As used in this chapter and §§10-28-12, 10-28-13, 10-29-9, 10-29-9.1, 10-33-14.1, 10-35-10.1, 10-37-8, 10-37-9.1, 10-38-1, and 10-38-14, the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive and open market under all conditions requisite to a fair sale between a willing buyer and a willing seller, each acting prudently and with full knowledge of the relevant facts, and assuming the price is not affected by any undue stimulus.
Source: SL 1997, ch 61, §13; SL 2000, ch 45, §1; SL 2021, ch 44, §44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-105 - Period during which assessment made--Date of assessment.

10-6-105. Period during which assessment made--Date of assessment.
All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.
Source:
SL 1897, ch 28, §6; RPolC 1903, §2057; RC 1919, §6671; SL 1919, ch 112, §1; SDC 1939, §57.0322; SL 1939, ch 264; SL 1941, ch 333; SL 1943, ch 284; SL 1947, ch 399; SL 1957, ch 458; SL 1967, ch 318; SL 1979, ch 66, §1; SL 1992, ch 80, §29; SL 1993, ch 86, §37; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-106 - Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.

10-6-106. Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
Leased school and endowment lands, as provided in chapter 5-11, are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105. The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132, inclusive.
Source:
SL 1977, ch 47, §4; SL 1994, ch 48, §6; SL 2021, ch 44, §§ 12, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-108 - Statement of real property required of taxpayers.

10-6-108. Statement of real property required of taxpayers.
The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day.
Source:
SL 1955, ch 422, § 24; SL 1957, ch 477, § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80, § 35; SL 2021, ch 44, §§ 5, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-109 - Viewing of property--Inspection of records--Recording assessed value.

10-6-109. Viewing of property--Inspection of records--Recording assessed value.
For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property.
For each tract of real property assessed, the director shall record the property's assessed value without improvements or structures, the value of all improvements or structures on the property, and the property's total assessed value.
Source:
SDC 1939, §57.0340; SL 1989, ch 82, §29; SL 2000, ch 42, §5; SL 2021, ch 44, §§ 9, 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 06 - Annual Assessment Of Property › Section 10-6-110 - Classification of property--Notation by director.

10-6-110. Classification of property--Notation by director.
For the purposes of taxation, all property is hereby classified into the following classes:
(1)Agricultural property;
(2)Nonagricultural property; and
(3)Owner-occupied single-family dwellings.
Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to §10-13-39.
Nonagricultural property includes all other property not otherwise classified.
The director, in listing and assessing all property to which this section applies, shall designate opposite each description the class to which the property belongs.
Source:
SL 1931, ch 256; SL 1933, ch 191, §1; SDC 1939, §57.0332; SL 1953, ch 458; SL 1964, ch 210; SL 1965, ch 282, §1; SL 1967, ch 319; SL 1977, ch 81, §1; SL 1978, ch 71, §1; SL 1979, ch 63, §2; SL 1989, ch 82, §41; SL 2008, ch 41, §1; SL 2015, ch 65, §2; SL 2021, ch 44, §§ 10, 44.