Assessment Freeze for the Elderly and Disabled
Who qualifies
- Age
- 65 or older
- Income limit
- $66,8852026 indexed limits: single-member household income under $56,595; multi-member household income under $66,885 (income_limit field records the multi-member ceiling). The dwelling's full and true value must be under $514,500 (2026). Statutory base amounts ($55,000 single / $65,000 multi income; $500,000 value under SDCL 10-6A-2 and 10-6A-3) are adjusted annually by a CPI/Social Security factor beginning January 1, 2026.
- Ownership
- Applicant must be 65 years of age or older, OR disabled as defined by the Social Security Act, and own (or hold a life estate in) the dwelling.
- Residency
- Owner of an owner-occupied single-family dwelling and a South Dakota resident for at least 5 years, who resided in the home at least 200 days of the prior calendar year.
How much it saves
No dollar estimate. This freezes your home's taxable value at the year you qualify, so savings grow over time and can't be stated as a single dollar figure.
How to apply
- Application required: Yes
- Deadline: Apply with the county treasurer by April 1.
- Renewal: annual — Application must be filed each year to maintain the freeze.
Combining with other exemptions
A recipient of the assessment freeze is ineligible for the property tax refund but may still qualify for the sales tax refund.
Official sources:
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.