ARSD § 64:04:01:04 — Notice of assessments to taxpayer

64:04:01:04. Notice
of assessments to taxpayer. The d irector shall send real estate notices to taxpayers on
each parcel of property every year, even when there has been no change in
property values. Assessment notices must include full and true valuation by abstract class,
any exemption to agricultural structures, any discretionary formula valuation,
the total adjusted assessed valuation ,
the phone number of the county equalization office, and information about
property tax relief programs as required by statute. The property tax relief
program information on the assessment notice must substantially comply with the
following language:
"Property
tax relief programs are available for some property types in the State of South
Dakota if the owners also meet eligibility requirements, which in some cases
include financial criteria. Property that may be eligible for property tax
relief includes:
(1) Property
occupied by the owner or a parent of the owner and classified as an owner-occupied
single-family dwelling pursuant to SDCL 10-13-39 through 10-13-40 ;
(2) Property
owned and occupied by a veteran who is rated as permanently and totally
disabled from a service-connected disability or the veteran's surviving spouse,
pursuant to SDCL 10-4-40 and 10-4-41 ;
(3) A
dwelling specifically designed for use by a paraplegic as a wheelchair home
that is owned and occupied by a paraplegic veteran, a veteran with the loss or
loss of use of both lower extremities, or the veteran's surviving spouse,
pursuant to SDCL 10-4-24.10 ;
(4) A
dwelling owned and occupied by a paraplegic or an individual with the loss or
loss of use of both lower extremities, pursuant to SDCL 10-4-24.11 ; and
(5) Property
owned by a citizen who reached 65 years of age or who is disabled, pursuant to
SDCL chapter 10-6A.
The
Municipal Property Tax Reduction is currently only available to Rapid City
residents at this time.
If
you think your property would be eligible for any of these programs, contact
your county Director of Equalization for more information."