South Dakota Codified Laws
Chapter 13 - Property Tax Relief
Section 10-13-39 - Classification of owner-occupied single-family dwelling.

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, 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.

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.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 13 - Property Tax Relief

Section 10-13-20 - Construction of chapter.

Section 10-13-21 - Promulgation of rules.

Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.

Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services.

Section 10-13-35.2 - Districts' taxing authority returned upon discontinuance of consolidation of services.

Section 10-13-35.3 - Revenue payable from real property taxes may be decreased.

Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion.

Section 10-13-35.5 - Revenue payable from real property taxes may be increased.

Section 10-13-35.6 - Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.

Section 10-13-35.7 - Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.

Section 10-13-35.8 - Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.

Section 10-13-35.9 - Rural fire district--Increase of revenue payable from real property taxes--Limitations.

Section 10-13-35.10 - Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.

Section 10-13-35.11 - Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.

Section 10-13-35.12 - Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.

Section 10-13-35.13 - Imposition of levy by resolution--Publication--Reference of decision to voters.

Section 10-13-36 - Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.

Section 10-13-37 - Median level of assessment to be eighty-five percent of market value.

Section 10-13-37.1 - Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.

Section 10-13-37.2 - Appeal of valuation decision.

Section 10-13-37.3 - Application of factor pending appeal.

Section 10-13-37.4 - Circuit court may award costs and attorneys' fees.

Section 10-13-37.5 - Supreme Court may award attorneys' fees--Motion and itemized statement required.

Section 10-13-38 - Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.

Section 10-13-39 - Classification of owner-occupied single-family dwelling.

Section 10-13-39.1 - Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.

Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005.

Section 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied.

Section 10-13-40 - Eligibility for owner-occupied classification.

Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.

Section 10-13-40.4 - Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.

Section 10-13-43 - Information provided by county auditor to Department of Revenue.

Section 10-13-45 - Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.