Treasurer’s Office

This program offers eligible senior citizens and disabled individuals to receive a yearly refund of sales or property taxes. Returns are calculated based on your income; the Special Tax Division begins issuing refund checks at the beginning of September.

Eligibility Requirements:

• The applicant was a South Dakota resident during the entire prior calendar year.
• The applicant reached the age of 65 on or before January 1 of the current year OR disabled (as defined by the Social Security Act).
• Applicants who live alone and have a yearly income under $14,949 or live in a household whose members’ combined income is under $20,141?

For an application click here and mail your request to the Department of Revenue, Special Tax Division, 445 East Capitol Avenue, Pierre, SD 57501-3185 or submit online at https://sddor.seamlessdocs.com/f/2050 Applications are accepted from May 1 to July 1.

Assessment Freeze for the Elderly & Disabled

What the Program Does

This program reduces the assessed value of the homeowner’s property. Property is defined as the house, a garage, and the lot upon which it sits or one acre, whichever is less. Additional information is available in our Freeze on Assessments: Dwellings of Disabled and Senior Citizens Brochure (PDF).

To Be Eligible

• Must be 65 years of age or older OR disabled (as defined by the Social Security Act).
• Must own the home or retain a life estate in the property.
• Un-remarried widow/widowers of persons previously qualified may still qualify in some circumstances.
• Have resided for at least 200 days of the previous calendar year in the single-family dwelling.
• Income and property value limits apply.

To Apply

Applications are available online or at any county treasurer’s office beginning in January of each year and must be submitted annually to the local county treasurer’s office on or before April 1st.