Tax Relief

Dept. of Income Reminds Owners Proprietor-occupied Property Tax Reduction Deadline | State Information

Homeowners have until March 15 to apply for property tax relief through the owner-occupied program.

Any South Dakotan who owned and occupied a home on November 1, 2021, is eligible for this classification and its property tax reduction. Taxpayers who have previously received this reduction and still own and occupy the same home will continue to receive the property tax reduction without applying.

The 2022 valuation notices sent to taxpayers beginning March 1, 2022, indicate if the property classification is owner-occupied. Homeowners are advised to check their notices to ensure their property is classified as owner-occupied.

Taxpayers who have purchased or built a home prior to November 1, 2021, may apply for this classification through their local county director of equalization. The form can be submitted electronically through the Department of Revenue website at

If applicants have questions about the owner-occupied program, they are encouraged to contact their local county director of equalization or call the Department of Revenue’s property tax division at 605-773-3311.

-Release received from SD Department of Revenue

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