South Dakota § 10-6B-4 Requirements for reduction of real property taxes due on single family dwelling.

South Dakota Statutes

§ 10-6B-4 — Requirements for reduction of real property taxes due on single family dwelling.

South Dakota § 10-6B-4

Title 10TAXATION

Ch. 10-5PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED

This text of South Dakota § 10-6B-4 (Requirements for reduction of real property taxes due on single family dwelling.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-6B-4 (2026).

Text

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).

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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).