Municipal Property Tax Refund for the Elderly and People with Disabilities

What is the Property Tax Refund program?

The City of Sioux Falls has established a program to refund the municipal portion of property taxes on owner-occupied homes for low income elderly and/or disabled individuals as defined by the Social Security Act.

Who is eligible?

Those 65 years or older and/or have a disability as defined by the Social Security Act are eligible for a Property Tax Refund if they have applied through Minnehaha County or Lincoln County and approved for South Dakota’s Assessment Freeze for Elderly and Disabled program.

Primary qualification requirements for South Dakota’s Assessment Freeze for Elderly and Disabled program include:

  • The person applying must own the property or have retained a life estate in the property;
  • Apply with Minnehaha County or Lincoln County treasurers’ office for a freeze on assessment of owner-occupaied homes by April 1 annually (The City of Sioux Falls will issue refunds the following year);
  • Have resided in the home for at least 200 days of the previous calendar year;
  • Must be 65 years or older, or be considered a person with a disability as defined by the Social Security Act;
  • The home's full and true market value must be valued at $208,828 or less unless previously applied for the program.
  • A single-member household's income must be less than $30,423 annually, and a multiple-member household's income must be less than $38,029 per year.
  • The home market value and maximum income is currently proposed to be increased this year by the South Dakota legislature.Check back for additional updates.

One additional requirement from the City of Sioux Falls: The homeowner must be current and not delinquent in the payment property taxes. This provision applies to all refunds issued and payable by the City of Sioux Falls on or after 2023. NOTE: This is a requirement for the City's refund program only. This IS NOT a qualification for the Assessment Freeze for the Elderly and Disabled through the State.

How do I qualify for a refund in 2022? Because the refund program is tied to individuals who are eligible for the South Dakota’s Assessment Freeze for the Elderly and Disabled program, you must have applied to that program by April 1, 2021, to receive a refund in 2022. To receive a refund in 2023, homeowners must apply for the Assessment Freeze for the Elderly and Disabled program through the Minnehaha County or Lincoln County’s treasurer's office before April 1, 2022. Those who apply and are approved for that program will automatically get a refund from the City of Sioux Falls. The City of Sioux Falls will receive a list of qualified individuals and addresses directly from Minnehaha and Lincoln County and automatically issue refunds subject to City’s refund program continues to be approved and funded by the City Council.

How can I apply? Applications for the Assessment Freeze for the Elderly and Disabled program can be filed with your County Treasurer's office annually on or before April 1. You can fill out the form here, print it out, and bring it to your County Treasurer's office.

  • Lincoln County Treasurer's Office: 104 N Main Street, Suite 100 Canton, SD 57013
    • Phone number (605) 764-5701
  • Minnehaha County Treasurer's Office: 415 N. Dakota Avenue, Sioux Falls SD 57104
    • Phone number: (605) 367-4211

The City will automatically refund up to $500 of the municipal property tax to individuals approved through the Assessment Freeze for Elderly and Disabled Program the year AFTER they are approved by the county if the City’s refund program continues to be approved and funded by the Sioux Falls City Council.

How much money can I receive?

  • The tax refund amount is 100% of the municipal property tax due up to a maximum refund of $500. The municipal portion of the property tax is identified on the property tax payment notices issued annually by either Minnehaha or Lincoln County, depending on where your home is located. Refunds are issued the year after the home owner qualifies for the Assessment Freeze for Elderly and Disabled.

FAQs

The City of Sioux Falls' property tax refund program requires the City Council to approve the continuation of the program annually as part of its budgeting process. If approved, refunds will be issued in 2023.
No. Applications for the Assessment Freeze for the Elderly and Disabled program should be filed by April 1 annually with the County Treasurer's office. No applications are accepted by the City of Sioux Falls.
The individual living in the home must own the home. This can include single-family detached homes, twin homes, and condos. A property with a true market value of $208,828 or more is not eligible for this tax program. Rental housing does not qualify for the program.

Refunds will be issued in a single check to the homeowner, sent by the City of Sioux Falls Finance Department on or prior to March 31 of each year.

Yes, the State's Assessment Freeze for the Elderly and Disabled program requires that individuals file annually at their County Treasurer's office to be qualified and eligible.

Applications for the Assessment Freeze for the Elderly and Disabled program can be filed to the County Treasurer's office on or before April 1 annually. You can fill out the form here, print it out, and bring it to your County Treasurer's Office.

  • Lincoln County Treasurer's Office: 104 N Main Street, Suite 100 Canton, SD 57013
  • Phone number (605) 764-5701
  • https://sddor.seamlessdocs.com/f/PT38
  • Minnehaha County Treasurer's Office: 415 N. Dakota Avenue, Sioux Falls SD 57104
  • Phone number: (605) 367-4211
The City of Sioux Falls is appropriating and budgeting $200,000 in 2022 to cover the cost of the property tax refunds.
No, only the municipal portion of the property taxes are eligible to be refunded. Other municipal fees or assessments are not qualified for refund through the program.