SDOfficial sources reviewedManual eligibility review

South Dakota Property Tax Exemption for Paraplegic Veterans and Their Surviving Spouse

A qualifying wheelchair-designed dwelling owned and occupied by a paraplegic Veteran, a Veteran with loss or loss of use of both lower extremities, or an unremarried surviving spouse may be exempt from South Dakota property tax. The covered real estate is limited by statute to no more than one acre. Ownership and occupancy must meet the full-calendar-year rule. Apply to the county assessor by November 1. Under the current statute, an approved exemption continues until ownership, occupancy or use changes; ask the county about a discretionary refund for a missed deadline.

Catalog recordExplore requirements

An agency must make the actual eligibility decision.

The program is source-verified, but its eligibility rules are not automated in this record.

Program overview

Administering agency
South Dakota official agency
Source verification
official page text
Rating relationship
No rating threshold is inferred; confirm any program-specific disability rule with the administering agency.
P&T requirement
P&T is not inferred from the program title or summary; verify the current official requirements.
TDIU treatment
Manual verification required.
Temporary-rating treatment
Manual verification required.
Residency requirement
Residency or another jurisdiction connection may be required; verify the program-specific rule.

Why this result appeared

No personal scenario was used. This neutral catalog view does not imply that you qualify.

Manual requirements

  • The linked official source confirms that this program or service exists, but the app has not converted every requirement into automatic eligibility logic.
  • Confirm current residency, service, discharge, disability, dependent or survivor status, deadlines, benefit amount, and required documents with the administering agency.

Suggested application steps

  1. Open the linked program source and review the current requirements.
  2. Contact the administering agency if any eligibility term, deadline, benefit value, or local procedure is unclear.
  3. Apply only through the administering agency’s process after confirming that the program fits your circumstances.

Documents to consider

  • Military discharge or service record, when requested
  • Proof of residence or other jurisdiction connection, when requested
  • VA decision or benefit summary letter, when disability status is part of the program
  • Dependent, survivor, vehicle, property, education, or income records relevant to the program

Limits and caveats

  • This is an official-source program record, not an agency eligibility decision.
  • Program terms can change between review dates; use the linked official source before relying on a deadline, amount, waiver, exemption, or qualification path.
  • The program description was checked against text from the linked official page or document.

Application, timing, and local administration

Application requirement
The administering agency may require an application, supporting records, or local filing.
Filing deadline
Confirm with the administering agency
Renewal
Confirm whether renewal, recertification, or annual filing is required.
Benefit value or formula
Varies under the official program rule
Local warning
The county determines eligibility. Current SDCL 10-4-24.10 provides continuation after approval; the DOR summary still describes annual applications, so confirm the current filing instructions with the county.
Source language
en
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Official sources

Source record and freshness

South Dakota Property Tax Exemption for Paraplegic Veterans and Their Surviving Spouse

South Dakota official agency · Reviewed 2026-09-18

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South Dakota Military and Veterans Benefits

U.S. Department of the Army · Reviewed 2026-08-29

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South Dakota wheelchair-home exemption statute

South Dakota Legislature · Reviewed 2026-09-18

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Data version 2026.09.18 · Record version effective 2026-08-29 · Next review due 2026-12-27

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