Assessment Freeze for the Elderly & Disabled
This program reduces the assessed value of the homeowner’s property. Property is defined as the house, a garage and the lot upon which it sits or one acre, whichever is less. Learn more in our Freeze on Assessments: Dwellings of Disabled and Senior Citizens Brochure.
Eligibility Requirements
- You must be 65 years of age or older OR disabled as defined by the Social Security Act.
- You have been an owner of an owner-occupied single-family dwelling and resident of South Dakota for at least five years, unless the person has received the assessment freeze in the previous year.
- You have resided in the house for at least 200 days during the previous calendar year in the single-family dwelling.
- Income AND property value limits apply.
- Un-remarried widow/widowers of persons previously qualified may still qualify in some circumstances.
To Apply
Applications are available online or at any county treasurer’s office beginning in January of each year and must be submitted annually to your local county treasurer's office on or before April 1st.
This form can be printed or saved with the information fields filled in or as a blank copy of the form. It cannot be signed and submitted electronically.
