S.D. Codified Laws § 10-4-24.13 (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 multiple-member household is according to the following schedule: If household income is at least but less than The tax due reduction on current levy is: $ 0 $ 18,500 100% 18,500 19,500 75% 19,500 21,000 50% 21,000 22,000 25% 22,000 0%
Source: SL 1979, ch 62 , § 4; SL 2015, ch 64 , § 2; SL 2022, ch 25 , § 1; SL 2023, ch 29 , § 13.