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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-41

Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans

Official textsdlegislature.gov

Two hundred thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, is exempt from property taxation if owned and occupied by:

# (1)

The surviving spouse of a veteran who was rated as permanently and totally disabled from a service-connected disability; or

# (2)

The surviving spouse of a veteran, who receives dependency and indemnity compensation from the United States Department of Veterans Affairs as a result of the veteran's service-connected death.
The surviving spouse shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential. Any surviving spouse who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption and abate or refund the difference in taxes pursuant to chapter 10-18 .
If the director of equalization determines that the surviving spouse receives an exemption for the dwelling pursuant to this section, the surviving spouse retains that exemption until the property ownership is transferred, the surviving spouse does not occupy the dwelling, the surviving spouse remarries, or the property has a change in use. If the legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section.

Last amended: Source: SL 2010, ch 46 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2019, ch 59 , § 2; SL 2022, ch 27 , § 1; SL 2024, ch 34 , § 2. Effective July 1, 2026 10-4-41 . Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans. Two hundred thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, is exempt from property taxation if

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In this chapter (40 sections)
  1. 10-4-2 · Definition of real property for ad valorem taxation purposes
  2. 10-4-3 · Assessment and description of land acquired by reliction
  3. 10-4-4 · Trees under Timber Culture Act not considered improvement
  4. 10-4-5 · Valuation of land containing artesian well
  5. 10-4-6 · 10-4-6. Repealed by SL 1992, ch 80, § 13
  6. 10-4-7 · Report of publicly owned property filed with secretary of…
  7. 10-4-8 · Property acquired for highway purposes exempt
  8. 10-4-9 · Property owned by religious society and used exclusively for…
  9. 10-4-10 · Agricultural land of charitable, benevolent and religious…
  10. 10-4-11 · Residential and mercantile property belonging to societies…
  11. 10-4-12 · Property of charitable, benevolent or religious society used…
  12. 10-4-13 · Educational institution property exempt--Exceptions
  13. 10-4-14 · Property of agricultural and horticultural societies exempt
  14. 10-4-15 · Application for exemption of business incubator, charitable,…
  15. 10-4-16 · Examination, recommendations, and determination of…
  16. 10-4-17 · Notice and hearing on preliminary determination of taxability…
  17. 10-4-18 · Appeal from county board determination that property is…
  18. 10-4-19 · Continuation of tax-exempt status of property--Annual…
  19. 10-4-20 · Permanent record and annual report of tax-exempt property
  20. 10-4-21 · Periodic review of tax-exempt property--Board action to…
  21. 10-4-22 · Effective date of change in tax-exempt status
  22. 10-4-23 · Tax-exempt and railroad property taxed to long-term lessee or…
  23. 10-4-24 · Homestead exempt from state taxes--Description of homestead…
  24. 10-4-25 · Cemetery lot exempt
  25. 10-4-26 · Exemption from property tax penalties of persons serving in…
  26. 10-4-27 · 10-4-27. Repealed by SL 1978, ch 72, § 30
  27. 10-4-28 · 10-4-28. Repealed by SL 1992, ch 80, § 17
  28. 10-4-29 · Repealed by SL 2012, ch 60, § 1
  29. 10-4-30 · Single-family dwellings of disabled or senior citizens…
  30. 10-4-31 · 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5
  31. 10-4-35 · Wellness center defined--Taxable percentage
  32. 10-4-36 · 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7
  33. 10-4-39 · Exemption of facility operated as a multi-tenant business…
  34. 10-4-40 · Partial exemption--Owner-occupied dwellings of certain…
  35. 10-4-41 · Partial exemption--Owner-occupied dwellings of surviving…
  36. 10-4-42 · Renewable resource defined
  37. 10-4-43 · Renewable energy facility defined
  38. 10-4-44 · Renewable energy facilities with less than five megawatts of…
  39. 10-4-45 · Renewable energy property not subject to discretionary…
  40. 10-4-46 · Labor union property used exclusively for educational purpose…
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