S.D. Codified Laws § 10-6B-6 (2026)
The amount of reduction of real property taxes due for a single-member household made pursuant to this chapter shall be according to the following schedule: The reduction of real If household income is property taxes due at least: but less than shall be $ 0 $14,000 100% 14,000 15,000 75% 15,000 17,000 50% 17,000 18,000 25% 18,000 0%
Source: SL 1987, ch 86 , § 6; SL 1988, ch 96 , § 6; SL 1992, ch 79 ; SL 2023, ch 29 , § 15.