{"data":{"id":"us-sd/sdcl-10-6-158","jurisdiction":"us-sd","citation":"SDCL § 10-6-158","heading":"Owner-occupied single-family dwellings--Total assessed value--Limitation.","body":"For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total assessed value of all property in a county with an owner-occupied single-family dwelling classification, as defined in § 10-13-39, may not increase more than three percent over the total assessed value of all property in the county with an owner-occupied single-family dwelling classification in the prior year, except as otherwise provided in this section.\nA county may further increase the total assessed value of all property with an owner-occupied single-family dwelling classification by an amount equal to the assessed value of all new improvements made to owner-occupied single-family dwellings or property reclassified to the owner-occupied single-family dwelling classification in the county in the prior year.\nNotwithstanding the provisions of this section, a county must adjust the total assessed value of all property with an owner-occupied single-family dwelling classification pursuant to § 10-6-121.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-158","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ca6aacebcf6bd6e152d381b8cfd621737a10edfda3aa6f8d52934d44ddace435","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-157","next":"us-sd/sdcl-10-6a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}