South Dakota Senior, Disabled, Homestead, and Veteran Property Tax Relief

What it offers

South Dakota does not impose a state individual income tax, so state income-tax credits are not available. South Dakota Department of Revenue identifies several property and sales/property tax relief programs relevant to older adults, people with disabilities, and veteran households. The Tax Refund for Senior Citizens and Citizens with Disabilities provides an annual refund based on income for South Dakota residents who were age 65 by January 1, 2025, or disabled during 2025, with income limits of $17,215 for a person living alone or $23,265 for a household. The Assessment Freeze for the Elderly and Disabled reduces the assessed value of an eligible owner-occupied home and requires age 65 or older or disability, residency and occupancy rules, and income/property-value limits. South Dakota also has a municipal property-tax reduction program where a city has adopted it, a Homestead Exemption that delays payment of property taxes until sale for eligible people age 70 or older or surviving spouses, and disabled-veteran property-tax exemptions including up to $200,000 of assessed value for veterans rated permanently and totally disabled from service-connected disability.

Questions that decide eligibility

GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:

1. 01

   Does the person receiving care live in South Dakota?

   Residency is usually the first thing a program checks.

2. 02

   Does the VA disability rating meet the program’s minimum (our record lists null%)?

3. 03

   Do the work hours meet the minimum (our record lists null hours)?

4. 04

   Which tax year does this apply to, and what form claims it?

5. 05

   Does your employer already offer this, and have they told staff?

   Some credits are claimed by the employer, not by you — asking is the move.