Disabled veteran property tax exemption
- Who qualifies
- Veterans rated permanently and totally disabled from a service-connected disability who own and occupy a dwelling classified as owner-occupied. Veteran status requires completing the active-duty, Reserve or Guard obligation, or early discharge for medical reasons, hardship, reduction in force or military convenience, with an honorable or under-honorable-conditions separation.
- What you get
- For 2026, exempts $200,000 of the dwelling's full and true value from property tax.
- How to apply
- Submit the application to your county director of equalization by November 1. If a pending VA permanent-and-total claim caused a missed deadline, request a refund or abatement from the county board for qualifying taxes since the claim's effective date, limited to the previous four years.
Official page (opens in a new tab) SDCL 10-4-40; 33A-2-1
Sources (3)
- SDCL 10-4-40: Disabled veteran dwelling exemption (opens in a new tab), South Dakota Legislature
- SDCL 33A-2-1: Veteran defined (opens in a new tab), South Dakota Legislature
- Disabled Veteran Property Tax Exemption Brochure, December 2025 (p. 2) (opens in a new tab), South Dakota Department of Revenue