South Dakota Codified Laws
Chapter 13 - Property Tax Relief
Section 10-13-40 - Eligibility for owner-occupied classification.

10-13-40. Eligibility for owner-occupied classification.
To be eligible for a property classification pursuant to §10-13-39, the owner of each owner-occupied dwelling, as defined in §10-13-39, shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date pursuant to §10-6-105 and that the dwelling is the owner's principal place of residence as defined in §12-1-4. If the owner occupies two or more dwellings during an assessment year, the owner shall provide the location of any other dwellings that the owner occupies when submitting the certificate. The director of equalization may request additional documentation from the owner when making the determination of eligibility. If any person submits information to the director of equalization contesting the eligibility of a dwelling to be classified as an owner-occupied single-family dwelling, the director of equalization shall review the classification and make a determination of eligibility. The owner shall state on the certificate the portion of the dwelling so occupied by the owner if it is less than fifty percent of the dwelling or if the dwelling is a duplex, triplex, or fourplex. The owner-occupant shall submit the certificate by March fifteenth. The owner of each manufactured or mobile home as defined in §32-3-1, shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date. The owner-occupant of each manufactured or mobile home shall submit the certificate during the time of registration pursuant to §§10-9-3 to 10-9-4, inclusive. If the owner-occupant of a manufactured or mobile home fails to submit the certificate by the date or time frame required pursuant to §§10-9-3 to 10-9-4, inclusive, it does not affect the eligibility of the property to be classified as an owner-occupied dwelling. The owner-occupant shall sign the certificate under penalty of perjury. If the director of equalization classifies the property, mobile home, or manufactured home as owner-occupied single-family dwelling, it shall retain the classification until such time as the property ownership is transferred or the property has a change in use. The new owner-occupant of transferred property which is already classified as owner-occupied may meet the requirements of this section by completing and filing the certificate of value required pursuant to §7-9-7 at the time of the transfer of the property. If the legal description of property is changed or amended and the owner continues to reside in the dwelling that is classified as a owner-occupied single-family dwelling, the owner shall retain the owner-occupied single-family dwelling classification. The Department of Revenue shall prescribe the form of the certificate and the certificate of value required pursuant to §7-9-7. Appeals regarding the owner-occupied classification shall be made directly to the county board of equalization pursuant to §10-11-23.

Source: SL 1995, ch 57, §18; SL 1996, ch 73, §2; SL 1997, ch 56, §2; SL 1998, ch 60, §1; SL 1999, ch 50, §1; SL 2000, ch 51, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 62, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.

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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.