64:04:01:13.04Classification by equalization director.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
The director of equalization of the county where the dwelling is located shall determine if a property is to be classified as an owner-occupied single-family dwelling. If the classification is denied, the director of equalization shall notify the applicant no later than April 1.
Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997.
General Authority
Law Implemented
- SDCL 10-10-11 ↗
- SDCL 10-13-39 ↗Amended by SB154 (2026) — clarify the eligibility of multiple garages or structures to be classified as owAmended by HB1149 (2023) — revise the classification of owner-occupied single-family dwellings to include mAmended by SB115 (2021) — revise the definition of the term owner-occupied single-family dwelling for prop