Deadline Approaching for Codington County Elderly & Disabled Property Tax Relief Program

Tax Relief Program: Assessment Freeze for Elderly & Disabled in South Dakota. Eligible residents aged 65+ or disabled, with income limits under $56,595 for single households and $66,885 for multiple members, can freeze their 2026 home assessment. Deadline: Wednesday, April 1. Contact Codington County Treasurer's Office for assistance.

Northeast Radio SD News - Watertown, SD - Codington County officials are reminding eligible residents that the deadline to apply for the Assessment Freeze for the Elderly and Disabled tax relief program is fast approaching. Property owners must submit their applications by Wednesday, April 1, to be considered during this year’s county and consolidated boards of equalization meetings.

This valuable program is designed to assist vulnerable homeowners by allowing the Director of Equalization to roll back the 2026 assessed value of a home to its market value in the year the owner turned 65 or became disabled. Effectively “freezing” the assessment can prevent property tax increases based on rising market values.

Eligibility Requirements

To qualify for the assessment freeze, property owners must meet specific residency, age, or disability, and financial criteria:

·        Residency & Ownership: Applicants must have owned a single-family dwelling and been a South Dakota resident for at least five years. Furthermore, they must have lived in the home for at least 200 days of the previous calendar year.

·        Age/Disability Status: Applicants must turn 65 on or before January 1, 2026, OR be defined as disabled by the Social Security Act at any time during 2025.

·        Property Value: The home must have a full and true market value of less than $514,500.

·        Income Limits: Total 2025 income must be less than $56,595 for a single-member household and less than $66,885 for a multiple-member household.

How to Apply

Application forms can be picked up and completed at the Codington County Treasurer’s office.

To ensure a smooth application process, applicants need to bring their 2025 income forms along with proof of age or disability information. Office staff will be available to assist applicants in completing the necessary paperwork.

Residents with questions regarding the program or the application process are encouraged to contact the Codington County Treasurer’s office directly at 605-882-6285.