S.D. Admin. R. 64:04:01:04

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:04:01:04 - Notice of assessments to taxpayer

Directors or their deputies 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 shall 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 include:

(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 veterans 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 owner extremities, or the veterans 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;

(5) Property owned by a citizen who reached 65 years of age or who is disabled, pursuant to SDCL chapter 10-6 A.

(6) 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."

S.D. Admin. R. 64:04:01:04

4 SDR 5, effective 8/7/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 17 SDR 199, effective 7/1/1991; 21 SDR 219, effective 7/1/1995; 47 SDR 071, effective 12/10/2020

General Authority: SDCL 10-6-50.

Law Implemented: SDCL 10-1-15, 10-1-16, 10-3-30, 10-6-50.