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
