{"data":{"id":"us-sd/sdcl-10-6b-4","jurisdiction":"us-sd","citation":"SDCL § 10-6B-4","heading":"Requirements for reduction of real property taxes due on single family dwelling.","body":"Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§ 10-6B-6 and 10-6B-7, provided the following conditions are met:\n(1) The head of a household is sixty-five years of age or older or is disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;\n(2) The person claiming a reduction has owned, either in fee or by contract purchase, and has resided in the real property for which the reduction is claimed for at least five years;\n(3) A claim for reduction can only be made for a single family dwelling as defined in subdivision 10-6B-1(6).","path":["TITLE 10. TAXATION","CHAPTER 10-6B. PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED"],"source_url":"https://sdlegislature.gov/Statutes/10-6B-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6e8943935e57b435aa0e4db5355d95dfe4241f97040ccc8bfdb3dbdec76b6d37","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6b-3","next":"us-sd/sdcl-10-6b-5"},"notice":"GroundRules: Original legal text. Not legal advice."}