Assessment Freeze for the Elderly & Disabled
2026 program: 65+ or Social Security-defined disability; qualifying owner-occupied single-family home, five-year South Dakota residency/ownership unless previously receiving freeze; prior-year occupancy at least 200 days; income limits apply.
We’ll show the next step for this exemption.
Official eligibility and application
Eligibility source
Be 65 years of age or older or disabled (as defined by the Social Security Act) • Have been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for five years, unless the assessment freeze was received in the previous year; and • Have resided in the home for at least 200 days in the previous calendar year.
Official source. Last verified 2026-10-24.