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Assessment Freeze for the Elderly & Disabled

South Dakota Department of Revenue · State program

Property-tax assessment freeze; no hardening grant amount stated.

South Dakota offers an assessment freeze that can reduce the assessed value of an eligible homeowner’s property. It is a property-tax relief program, not a wildfire-hardening incentive, but it does help some homeowners lower housing costs.

Last verified: July 29, 2026
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Program details

How it works

The Department of Revenue says this program reduces the assessed value of the homeowner’s property. The property is defined as the house, garage, and the lot upon which it sits or one acre, whichever is less.

What the money covers

This is not a cash program for repairs or mitigation. It is a property-tax relief benefit that changes the assessed value used for taxes.

Timing and deadlines

Applications are available online or at any county treasurer’s office beginning in January each year and must be submitted annually to the local county treasurer’s office on or before April 1.

Bottom line

Included here because it is a statewide homeowner financial incentive, but it does not pay for natural-disaster home hardening work.

Full eligibility details

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