Assessment Freeze for the Elderly & Disabled
2026 program: 65+ or Social Security-defined disability; qualifying owner-occupied single-family home, five-year South Dakota residency/ownership unless previously receiving freeze; prior-year occupancy at least 200 days; income limits apply.
We’ll show the next step for this exemption.
Not tax or legal advice; confirm with your county.
Official eligibility and application
Eligibility source
Be 65 years of age or older or disabled (as defined by the Social Security Act) • Have been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for five years, unless the assessment freeze was received in the previous year; and • Have resided in the home for at least 200 days in the previous calendar year.
Official source. Last verified 2026-10-24.