PIERRE, S.D. – Elderly and disabled residents in Rapid City and across South Dakota have until April 1, 2026, to apply for property tax relief through the state’s Assessment Freeze for the Elderly and Disabled Program.

The program assists qualifying homeowners by preventing their property assessments from increasing for tax purposes. Even if market values rise, eligible participants continue to pay taxes based on a previous, lower valuation.

To qualify for the program, applicants must meet specific income and residency requirements. For a single-member household, the annual income limit is $56,595. For households with multiple members, the limit is set at $66,885.

Applicants must be at least 65 years old or meet disability definitions under the Social Security Act. Requirements also state that the individual must have owned and occupied a single-family dwelling and resided in South Dakota for five years, unless they received the freeze in the prior year. Additionally, the applicant must have lived in the home for at least 200 days during the previous calendar year.

A surviving spouse may remain eligible if they satisfy other program requirements. The program generally applies to properties with a full and true value of $514,500 or less. Properties exceeding this limit are ineligible unless the applicant has qualified for the program in previous years.

Residents in Rapid City must submit their applications to the Pennington County Treasurer’s office by the April 1 deadline. Application forms are available at local treasurer offices or can be downloaded from the South Dakota Department of Revenue website.

“Under the program, a qualifying homeowner’s property assessment is prevented from increasing for tax purposes,” the Department of Revenue stated in a program summary. “This means that if a home’s value increases, the homeowner will continue to pay tax on the former (lower) value.”