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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-13-39

Classification of owner-occupied single-family dwelling

Official textsdlegislature.gov

Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family units, town house, town home, housing cooperatives where membership in the cooperative is strictly limited to stockholder occupants of the building, dwelling as classified in § 10-13-39.1 , and manufactured or mobile home as defined in § 32-3-1 , which is assessed and taxed as a separate unit, including an attached or unattached garage and the parcel of land upon which the structure is situated as recorded in the records of the director of equalization. A person may only have one dwelling, which is the person's principal place of residence as defined in § 12-1-4 , classified as an owner-occupied single-family dwelling. If the owner occupies fifty percent or more of the living space within the dwelling, the entire dwelling is classified as an owner-occupied single- family dwelling. If the owner occupies a duplex, triplex, or fourplex, or less than fifty percent of the living space within the dwelling, the portion of the dwelling so occupied shall be classified as an owner-occupied single-family dwelling.

Last amended: Source: SL 1995, ch 57 , § 17 as amended by SL 1995, ch 77 , § 4; SL 1996, ch 73 , § 1; SL 1997, ch 56 , § 1; SL 1997, ch 57 , § 1; SL 2000, ch 42 , § 25; SL 2005, ch 62 , § 3. Effective July 1, 2026 10-13-39 . Classification of owner-occupied single-family dwelling. Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residenti

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In this chapter (22 sections)
  1. 10-13-1 · 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11
  2. 10-13-11 · 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30
  3. 10-13-20 · Construction of chapter
  4. 10-13-21 · Promulgation of rules
  5. 10-13-22 · 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13
  6. 10-13-35 · Limitation on tax levy increase on real property--School…
  7. 10-13-36 · Excess tax levy authorized--Vote of governing…
  8. 10-13-37 · Median level of assessment to be eighty-five percent of…
  9. 10-13-38 · Determining index factor--Notice to county auditor of…
  10. 10-13-39 · Classification of owner-occupied single-family dwelling
  11. 10-13-40 · Eligibility for owner-occupied classification
  12. 10-13-41 · 10-13-41. Repealed by SL 2004, ch 86, § 3
  13. 10-13-42 · 10-13-42. Repealed by SL 1997, ch 54, § 4
  14. 10-13-43 · Information provided by county auditor to Department of…
  15. 10-13-44 · 10-13-44. Repealed by SL 2015, ch 39, § 5
  16. 10-13-45 · Classification of single-family dwelling constructed or…
  17. 10-13-46 · Municipality property tax rebate
  18. 10-13-47 · Homeowner property tax reduction…
  19. 10-13-48 · Homeowner property tax reduction fund--Deposit of moneys
  20. 10-13A-1 · 10-13A-1, 10-13A-1.1. Repealed by SL 1995, ch 68, §§ 53, 54
  21. 10-13A-2 · 10-13A-2. Repealed by SL 1981, ch 88, § 1
  22. 10-13A-3 · 10-13A-3. Repealed by SL 1979, ch 67, § 1
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