Assessment Freeze for the Elderly and Disabled
Qualifying elderly or disabled South Dakota homeowners, which can include disabled veterans, may freeze the assessed value of their single-family dwelling to limit property tax increases.
- Who qualifies
- Rating: No disability rating needed. Applicant must meet income limits, have owned and lived in the home for required periods, and qualify as disabled or elderly under the law's definitions.
- How to apply
- Apply annually with the county assessor's or county treasurer's office by the state deadline.
Last checked September 28, 2026.
