{"data":{"id":"us-sd/sdcl-10-6b-8","jurisdiction":"us-sd","citation":"SDCL § 10-6B-8","heading":"Eligibility of head of household for reduction--Requirements.","body":"The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied:\n(1) The head of household is a widow or widower;\n(2) The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to § 10-6B-7 in the year immediately preceding the death of the deceased spouse;\n(3) The head of household has continued to live in the same dwelling;\n(4) The head of household has not remarried.","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-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8daef8ffa8bab47253f8ed63d3eafffdac6adf3437fb0ae6119d8a009f9cab8b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6b-7.1","next":"us-sd/sdcl-10-6b-9"},"notice":"GroundRules: Original legal text. Not legal advice."}