10-4-2.6. Sale of manufactured home or mobile home by licensed dealer–Reporting requirements. If a manufactured home or mobile home is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the […]
10-4-2.7. Manufactured home reclassified as exempt. If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year’s real property taxes shall be paid at the time of title transfer. Source: SL 2018, ch 59, §6.
10-4-20. Permanent record and annual report of tax-exempt property. The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making […]
10-4-21. Periodic review of tax-exempt property–Board action to change status–Review requested by secretary of revenue. The director of equalization shall, during each five-year period of time, review the status of all tax-exempt property and file a report of such review with the county board of equalization. Any action by the county board of equalization to […]
10-4-22. Effective date of change in tax-exempt status. Any review or recommendation for a change in the tax-exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date. Source: SDC 1939, §57.0311 as added by SL 1967, ch […]
10-4-23. Tax-exempt and railroad property taxed to long-term lessee or contract purchaser. Property held under a lease for a term of three or more years, or a contract for the purchase thereof, belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad company […]
10-4-24. Homestead exempt from state taxes–Description of homestead included in assessment statement–Apportionment of value. The homestead as defined by law, except a homestead consisting of a mobile home, when owned and occupied by the owner and his family as a home at the time of assessment shall be exempt from any tax imposed by the […]
10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse. A dwelling or part of a dwelling designed as provided in §10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use […]
10-4-24.11. Reduction of tax on dwelling owned by paraplegic. To the extent that a dwelling or part thereof is owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, the individual’s tax liability shall be reduced as provided in §§10-4-24.12 and 10-4-24.13 on that portion […]
10-4-24.12. Percentage of paraplegic’s tax reduction for single-member household. The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule: If household income but not The tax due reduction is more than: more than […]
10-4-24.13. Percentage of paraplegic’s tax reduction for multiple-member household. The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a multiple member household is according to the following schedule: If household income is more than but not more than The tax due reduction […]
10-4-24.14. Reduction of tax on dwelling owned by paraplegic–Application. The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§10-4-24.11 to 10-4-24.13, inclusive, must be annually submitted on or before April first […]
10-4-24.9. Paraplegic dwellings specially classified for tax purposes–Lands included. All dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes are hereby specifically classified for the purposes of taxation. For purposes of this section and §10-4-24.10, the term, dwellings, shall include real estate in an amount not […]
10-4-25. Cemetery lot exempt. One lot in a cemetery for family use shall be exempt from taxation. Source: SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SDC 1939, §57.0311 (4).
10-4-26.Exemption from property tax penalties of persons serving in armed forces during hostilities. All persons serving in the armed forces of the United States as that term is defined by S. D. Const., Art. XIII, §19, during the time when a state of war exists between this and any other nation, or during the period […]
10-4-3. Assessment and description of land acquired by reliction. Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of […]
10-4-30. Single-family dwellings of disabled or senior citizens classified. Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation. Source: SL 1980, ch 74, §12.
10-4-35. Wellness center defined–Taxable percentage. For the purposes of §10-4-9.3, a “wellness center” is a health care facility if it links on- and off-site medical consultants with physical activity staff and programs of health and fitness facilities, can and does provide fitness testing and prescription exercise tailored to specific individual needs and capabilities, and the […]
10-4-39. Exemption of facility operated as a multi-tenant business incubator. Any facility operated as a multi-tenant business incubator and owned by an entity recognized as an exempt nonprofit corporation pursuant to section 501(c)(3), 501(c)(4), or 501(c)(6) of the United States Internal Revenue Code, as defined by §10-1-47, is exempt from property taxation. A business incubator […]
10-4-4. Trees under Timber Culture Act not considered improvement. Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation. Source: SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.
