Sales and Property Tax Refund Programs Open to Senior Citizens and Citizens with Disabilities

Sales and Property Tax Refund Programs Open to Senior Citizens 
and Citizens with Disabilities

PIERRE, S.D. – South Dakota senior citizens and citizens with disabilities have until July 1 to apply for sales or property tax refunds under South Dakota’s Tax Refund Program. Under the program, eligible individuals may receive a portion of the sales or property taxes they paid from the previous year.

To be eligible for the sales tax refund, individuals must meet the following qualifications:
1.    Be a South Dakota resident during all of 2024; 
2.    Be 65 years old on or before January 1, 2024, or disabled at any time during 2024; and 
3.    Live alone and have a yearly income of $16,566 or less OR live in a household whose members’ combined income is $22,484 or less.

To be eligible for the property tax refund on their home, individuals must meet the following qualifications:
1.    Be 65 years old on or before January 1, 2024, or disabled at any time during 2024; 
2.    Live alone and have a yearly income of $16,566 or less OR live in a household whose members’ combined income is $22,484 or less; and
3.    Owned the house you are now living in for at least three years OR you have been a resident of South Dakota for five years or more. 

You may only receive either the sales tax refund or the property tax refund. The Tax Refund Office will calculate the refund for each tax, and you will receive whichever is greater. The deadline to apply for the program is July 1, 2025. Applications submitted by mail should be sent to the Tax Refund Office, 445 E Capitol Ave, Pierre, SD 57501-3185.

Individuals interested in applying can apply online at https://sddor.seamlessdocs.com/f/2050 or download the application from the Department’s website: https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/. Those who qualified in 2024 will receive an application in the mail. 

For additional information on the tax refund program, contact the Department of Revenue at 1-800-829-9188 (Option 1).