{"data":{"id":"us-sd/sdcl-10-6-114","jurisdiction":"us-sd","citation":"SDCL § 10-6-114","heading":"Criteria for qualifying for tax freeze on agricultural property of beginning farmer.","body":"The tax freeze in § 10-6-113 may be applied to agricultural property classified pursuant to § 10-6-110 if the following criteria are met:\n(1) The owner of the property is a beginning farmer who has never before owned agricultural land;\n(2) The property does not exceed one hundred sixty acres or one-half of the median-sized farm in the county as determined by the board of commissioners, whichever is greater;\n(3) The beginning farmer works on and operates the farm;\n(4) At least half of the beginning farmer's gross income is derived from agriculture;\n(5) The property has not been subject to a beginning farmer's tax freeze for at least twenty years prior to the purchase date.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-114","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e1de57a6c5bd941ffe7434a6f30570deb9b161f12f5e83e4f92627a9bef68221","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-113","next":"us-sd/sdcl-10-6-115"},"notice":"GroundRules: Original legal text. Not legal advice."}