South Dakota Program Overview

• You were a resident of South Dakota the entire previous year.
• You must be 65 on or before January 1 of the previous calendar year or disabled at any time during the previous calendar year. You may be eligible if you are a widow/widower under 65, and your spouse received a property tax refund on your home in the year before your spouse died, and you continue to live in the same house and have not remarried.
• Live alone and have a yearly income of $16,566 or less, or live in a household whose members’ combined income is $22,484 or less. In addition to adjusted gross income on your IRS tax return, include Social Security and V.A. benefits and railroad retirement.
• For the property tax refund, you must have owned the house for at least three years or have been a resident of South Dakota for five or more years.
• If you currently receive property tax relief through the Homestead Exemption, you are not eligible for the property tax refund. (See Homestead Exemption program).
• Disabled individuals are defined as disabled by the Social Security Act.
• You may only receive either the sales tax refund or the property tax refund. The Tax Refund Office will calculate the refund for each tax, and you will receive whichever is greater.

• Application must be submitted to the Department of Revenue from May 1 to July 1 each year.
• Annual application is required. If you have previously applied and your address hasn’t changed from your last application, a new one will be mailed to you.
• The application should be mailed to Tax Refund Office: 445 E. Capitol Ave Pierre, South Dakota 57501-3185.
• If you have a problem completing the application, your county treasurer may assist you.

• Proof of disability (if applicable): A photocopy of your Medicare card or Social Security Certificate of Award.
• Proof of residency: May include a driver’s license, voter registration card, real estate tax receipt, or a local utility bill.
• Proof of age: Acceptable documents include a Medicare card, birth certificate, baptismal certificate, or driver’s license.
• If you filed an application for the Tax Refund Program last year and submitted proof of age, you are not required to do so with this application.
• Proof of income (if applicable): Provide copies of your W-2 forms, SSA-1099s, SSI award letter, or other documents that verify your income.

The following items are not considered income:

• Energy assistance payments
• Gifts from non-government sources, such as relatives and friends
• Food stamps and surplus food
• Other non-cash goods received from government agencies
• Medicare or Medicaid benefits
• Money received as damaged due to a personal injury
• Insurance payments for medical expenses
• Interest accumulations on insurance policies
• Foster grandparent income

• You must be 65 years or older before January 1 of the year you are applying. An unremarried surviving spouse of a person who previously qualified for the program may still qualify.
• You must own the property or have retained a life estate in the property for at least 1 year.
• You have resided in the house for at least 200 days during the previous calendar year.
• For the 2026 application, for single-member households, the income limit is less than $56,595, or for multi-member households, the income limit is $66,885.
• For the 2026 application, property with a full and true market value of $514,500 or more is not eligible unless the applicant has received the assessment freeze on the property in a prior year.

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 1.

Include documentation to support your household income and your completed 2025 federal income tax return, if applicable. This would include:

• SSA 1099 and other income verification
• Proof of age, such as South Dakota driver’s license or state ID card

• You must be 70 years of age or older. If you are a surviving spouse of someone previously eligible, you may also be eligible.
• You have owned a single-family house for 3 years or have been a resident of South Dakota for at least five years.
• The income limit is based on the income of the previous calendar year. (Income levels for 2026 application are $18,469 for singles, $23,086 for multiple-member households.) Income is the federal adjusted income plus any other income, including Social Security payments.

Applications must be submitted annually to your county treasurer on or before April 1.

• Include documentation to support your household income, and your completed 2025 federal income tax return, if filed.
• Proof of age and residency, such as South Dakota driver’s license or state ID card, and proof of residency.

• The property owner must be 65 years old or older.
• The applicant must have owned and resided in that property for at least 5 years.
• For single-member households, the maximum income from the previous calendar year must be less than $20,778. The income for multi-member households must be less than $25,395.

Applications must be submitted annually to your county treasurer on or before April 1.

• If you filed a federal income tax return, attach a copy of the return.
• Attach all documentation of income, including the Social Security SSA-1099.

• Apply with Minnehaha County or Lincoln County Treasurer’s Office for a freeze on assessment of owner-occupied homes by April 1 annually (The City of Sioux Falls will issue refunds the following year).
• Applicant must be 65 years or older or be considered disabled as defined by the Social Security Act.
• Applicant must own the property or have retained a life estate in the property.
• The true market value of the property must be less than $514,500 unless previously applied for the program.
• The income limits are $56,595 for single-member households or $66,885 for multi-member households.
• Applicant must have lived in the home for at least 200 days of the previous calendar year.
• Property taxes must not be delinquent.

• To receive a refund in 2027, homeowners must apply for the Assessment Freeze for the Elderly and Disabled program through the Minnehaha County or Lincoln County’s treasurer’s office before April 1, 2026.
• The City will automatically refund up to $500 of the municipal property tax to individuals approved through the Assessment Freeze for Elderly and Disabled Program the year AFTER they are approved by the county if the City’s refund program continues to be approved by the Sioux Falls City Council.
• Once the Assessment Freeze has been approved and you are not delinquent in property tax, the City will process the refund.

• Annual application for the Assessment Freeze is needed.