S.D. Codified Laws § 10-4-24.12 (2026)
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 The tax due reduction is at least: less than on current levy is: $ 0 $14,000 100% 14,000 15,000 75% 15,000 17,000 50% 17,000 18,000 25% 18,000 0%
Source: SL 1979, ch 62 , § 3; SL 2015, ch 64 , § 1; SL 2022, ch 25 , § 2; SL 2023, ch 29 , § 12.