Reductions & Exemptions

Equalization Department - Property Tax Reductions & Exemptions

The Equalization Department is also responsible for administering various tax reduction or tax exemptions specified in South Dakota law. These include: owner-occupied classification, historical moratorium, paraplegic reduction of taxes, paraplegic and disabled veteran exemption, and the various exemptions for religious organizations, charities, and schools.

For more information click here Property Tax Relief Information.


Applications for these reductions or exemptions can be obtained from and returned to this office or can also be obtained at the SD Department of Revenue's links below.

Certification Owner Occupied Dwelling PT3001

Certification of Contractor Owner Occupied Dwelling PT3002

Disabled Veteran Property Tax Exemption PT46C

Paraplegic Property Tax Reduction PT46B

Paraplegic Veteran Property Tax Reduction PT46A

Assessment Freeze for the Elderly & Disabled PT38

Property Tax-Exempt Status PT43

Continuing Property Tax-Exempt Status PT44