10-4-9.4. Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.
Any congregate housing facility owned by a corporation, organization, or society is exempt from certain property taxes, if the facility provides certain health care services and is recognized as an exempt nonprofit corporation, organization, or society under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47, and if none of its assets are available to any private interest. A congregate housing facility does provide health care services if the facility is an independent group-living environment operated and owned by a health care facility licensed pursuant to chapter 34-12 which offers a continuum of care, residential accommodations, and supporting services primarily for persons at least sixty-two years of age or disabled as defined pursuant to chapter 10-6A. Supporting services include the ability to provide health care and a food service that satisfies a balanced nutrition program. As part of the statement required by §10-4-19, the owner of the congregate housing facility shall submit a statement to the county director of equalization listing the health care services provided and method used to satisfy the balanced nutrition program.
In addition, no owner may apply for a property tax exemption for a congregate housing facility constructed after July 1, 2004, unless the congregate housing facility:
(1)Consists of two or more individual housing units located within one structure; and
(2)Not more than twenty-five percent of the individual housing units exceed fifteen hundred square feet.
Source: SL 2004, ch 81, §2; SL 2009, ch 39, §4; SL 2010, ch 45, §4; SL 2011, ch 48, §4; SL 2012, ch 59, §4; SL 2013, ch 42, §4; SL 2014, ch 54, §4; SL 2015, ch 62, §4; SL 2016, ch 54, §5.
Structure South Dakota Codified Laws
Chapter 04 - Property Subject To Taxation
Section 10-4-1 - Property generally subject to taxation.
Section 10-4-2 - Definition of real property for ad valorem taxation purposes.
Section 10-4-2.2 - Personal property defined for ad valorem taxation.
Section 10-4-2.3 - Portable livestock shelters not real property.
Section 10-4-2.4 - Manufactured homes and mobile homes as real property.
Section 10-4-2.7 - Manufactured home reclassified as exempt.
Section 10-4-3 - Assessment and description of land acquired by reliction.
Section 10-4-4 - Trees under Timber Culture Act not considered improvement.
Section 10-4-5 - Valuation of land containing artesian well.
Section 10-4-8 - Property acquired for highway purposes exempt.
Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.
Section 10-4-9.5 - Continuum of care defined--Additional health care.
Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies.
Section 10-4-11 - Residential and mercantile property belonging to societies taxable.
Section 10-4-13 - Educational institution property exempt--Exceptions.
Section 10-4-13.2 - Nonexempt use of educational institution property--Assessed value.
Section 10-4-14 - Property of agricultural and horticultural societies exempt.
Section 10-4-15.1 - Publication of list of tax-exempt property.
Section 10-4-18 - Appeal from county board determination that property is taxable.
Section 10-4-20 - Permanent record and annual report of tax-exempt property.
Section 10-4-22 - Effective date of change in tax-exempt status.
Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes--Lands included.
Section 10-4-24.10 - Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic.
Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.
Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household.
Section 10-4-24.14 - Reduction of tax on dwelling owned by paraplegic--Application.
Section 10-4-25 - Cemetery lot exempt.
Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.
Section 10-4-35 - Wellness center defined--Taxable percentage.
Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator.
Section 10-4-40 - Partial exemption of dwellings owned by certain disabled veterans.
Section 10-4-42 - Renewable resource defined.
Section 10-4-43 - Renewable energy facility defined.
Section 10-4-45 - Renewable energy property not subject to discretionary formulas.
Section 10-4-46 - Labor union property used exclusively for educational purpose exempt.