10-6B-4. Requirements for reduction of real property taxes due on single family dwelling.
Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§10-6B-6 and 10-6B-7, provided the following conditions are met:
(1)The head of a household is sixty-five years of age or older or is disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;
(2)The person claiming a reduction has owned, either in fee or by contract purchase, and has resided in the real property for which the reduction is claimed for at least five years;
(3)A claim for reduction can only be made for a single family dwelling as defined in subdivision 10-6B-1(6).
Source: SL 1987, ch 86, §4.
Structure South Dakota Codified Laws
Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
Section 10-6B-1 - Definition of terms.
Section 10-6B-2 - Adoption of chapter by governing board of municipality.
Section 10-6B-3 - Amount of reduction in income allowed for taxes paid.
Section 10-6B-4 - Requirements for reduction of real property taxes due on single family dwelling.
Section 10-6B-5 - Survival of right to file claim.
Section 10-6B-6 - Amount of reduction of real property taxes due for a single-member household.
Section 10-6B-7 - Amount of reduction of real property taxes due for a multiple-member household.
Section 10-6B-8 - Eligibility of head of household for reduction--Requirements.
Section 10-6B-9 - Claims for reduction of real property taxes--Forms.
Section 10-6B-11 - Documentary evidence.
Section 10-6B-12 - Claim for reduction signed and delivered to county auditor.
Section 10-6B-13 - Reduction of taxes by county treasurer.
Section 10-6B-14 - Protest of denial of reduction--Hearing.
Section 10-6B-15 - Denial of reduction because of refund or freeze.