64:04:01:13.02Selection of owner-occupied single-family

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

Property Tax Administrative RulesEffective

dwelling. Pursuant to SDCL 10-13-39, if an owner has more than one single-family dwelling, the owner may select one dwelling to be designated as owner-occupied.

Source: 22 SDR 5, effective July 23, 1995.

General Authority

SDCL 10-10-6 ↗

Law Implemented

SDCL 10-13-39 ↗
Amended by SB154 (2026) — clarify the eligibility of multiple garages or structures to be classified as ow
Amended by HB1149 (2023) — revise the classification of owner-occupied single-family dwellings to include m
Amended by SB115 (2021) — revise the definition of the term owner-occupied single-family dwelling for prop

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