CHAPTER 64:04:01

 

GENERAL PROVISIONS

 

 

Section

64:04:01:01        Repealed.

64:04:01:02        Repealed.

64:04:01:03        Repealed.

64:04:01:04        Notice of assessments to taxpayer.

64:04:01:04.01   Time limitation for submission of information to the secretary.

64:04:01:04.02   Submission of information required -- Deadline for submission.

64:04:01:05        Repealed.

64:04:01:06        Repealed.

64:04:01:06.01   Certificate of value.

64:04:01:07        Repealed.

64:04:01:08        Repealed.

64:04:01:09        Property cards required -- Must show full and true value.

64:04:01:10        Repealed.

64:04:01:11        Repealed.

64:04:01:12        Repealed.

64:04:01:13        Real estate abstract classes.

64:04:01:13.01   Mobile home property abstract type.

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

64:04:01:13.03   Repealed.

64:04:01:13.04   Classification by equalization director.

64:04:01:13.05   Owner-occupied single-family dwelling abstract class.

64:04:01:13.06   Notification of property owner.

64:04:01:14        Repealed.

64:04:01:15        Repealed.

64:04:01:16        Repealed.

64:04:01:17        Transferred.

64:04:01:18        Transferred.

64:04:01:19        Repealed.

64:04:01:20        South Dakota Real Estate Appraisal Manual.

64:04:01:21        Transferred.

64:04:01:22        Repealed.

64:04:01:23        Repealed.

64:04:01:24        Repealed.

64:04:01:25        Repealed.

64:04:01:26        Definition of manufactured and mobile home dealer's inventory.

64:04:01:27        Repealed.

64:04:01:28        Form required for opt out resolution.

64:04:01:29        Repealed.

64:04:01:30        Repealed.

64:04:01:30.01   Director of equalization permitted to make adjustments to values when using productivity valuation to establish value.

64:04:01:31        Establishing equalization factor.

64:04:01:31.01   Department to review adjustments for consideration in determining equalization factor.

64:04:01:32        Transferred.

64:04:01:33        Transferred.

64:04:01:34        Transferred

64:04:01:35        Transferred.

Appendix A  Property Registration Forms.

Appendix B  Guide for Appraising Registered Mobile Homes, repealed, 19 SDR 42, effective September 29, 1992.

Appendix C  Certificate of Value, repealed, 26 SDR 18, effective August 19, 1999.

Appendix D  Abandoned Mobile/Manufactured Home Forms, transferred, 35 SDR 88, effective October 27, 2008.

 

 

          64:04:01:04.  Notice of assessments to taxpayer. The director shall send real estate notices to taxpayers on each parcel of property every year, even when there has been no change in property values. Assessment notices must include full and true valuation by abstract class, any exemption to agricultural structures, any discretionary formula valuation, the total adjusted assessed valuation, the phone number of the county equalization office, and information about property tax relief programs as required by statute. The property tax relief program information on the assessment notice must substantially comply with the following language:

 

          "Property tax relief programs are available for some property types in the State of South Dakota if the owners also meet eligibility requirements, which in some cases include financial criteria. Property that may be eligible for property tax relief includes:

 

          (1)  Property occupied by the owner or a parent of the owner and classified as an owner-occupied single-family dwelling pursuant to SDCL 10-13-39 through 10-13-40;

          (2)  Property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse, pursuant to SDCL 10-4-40 and 10-4-41;

          (3)  A dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse, pursuant to SDCL 10-4-24.10;

          (4)  A dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, pursuant to SDCL 10-4-24.11; and

          (5)  Property owned by a citizen who reached 65 years of age or who is disabled, pursuant to SDCL chapter 10-6A.

 

          The Municipal Property Tax Reduction is currently only available to Rapid City residents at this time.

 

          If you think your property would be eligible for any of these programs, contact your county Director of Equalization for more information."

 

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-6-33.13.

          Law Implemented: SDCL 10-1-15, 10-1-16, 10-3-30, 10-6-50.

 

          64:04:01:04.02.  Submission of information required -- Dealine for submission. On or before March 1 of each year, the director must provide information to the department for each parcel of property pursuant to this section. The information shall be provided as shown on the notice sent to taxpayers pursuant to § 64:04:01:04 and must include:

 

          (1)  The parcel number;

          (2)  The full and true valuation by abstract class;

          (3)  Any exemption, the type of exemption, and amount;

          (4)  Any discretionary formula valuation;

          (5)  The total adjusted assessed valuation; and

          (6)  Any other available information or data deemed necessary by the department.

 

          Source: 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-6-33.13.

          Law Implemented: SDCL 10-1-17, 10-1-18.

 

          64:04:01:06.01.  Certificate of value. The form for the certificate of value required by SDCL 7-9-7 and 10-13-40 is the PT-56. The form must include the following:

 

          (1)  The name, current and new mailing addresses, and phone numbers of the buyers and sellers;

          (2)  The legal description and, for unplatted properties, the number of acres;

          (3)  If the property is owner-occupied and is the property occupied by the buyer on a certain date;

          (4)  If the buyer will have owner-occupied status;

          (5)  If the property was offered for sale to the general public and whether the property was sold by the owner or an agent;

          (6)  If there existed a relationship between the buyer and seller, and the actual consideration exchanged;

          (7)  Any major item of personal property and the property's value that was included in the total purchase price and the adjusted price paid for the real estate;

          (8)  The terms of payment, if not paid in full at the time of sale; and

          (9)  The signature of one party or agent.

 

          Source: 17 SDR 199, effective July 1, 1991; 21 SDR 219, effective July 1, 1995; 26 SDR 18, effective August 19, 1999; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 7-9-7.2, 10-6-33.13(1).

          Law Implemented: SDCL 7-9-7(4), 7-9-7.2.

 

          Note: PT-56 is available in the register of deeds office in each county.

 

          64:04:01:09.  Property cards required -- Must show full and true value. A director shall prepare and maintain a property card for each property in the director's jurisdiction. The card shall show the full and true value of the property described. All property within the county must be recorded on the property cards provided by the department. Residential property and mobile home property shall be listed on PT-24, commercial property shall be listed on PT-25, and rural property shall be listed on PT-28. Counties using a computer assisted mass appraisal (CAMA) computer program may print that information and attach it to the corresponding property card. A computer-generated property record which includes the information required on the applicable property card is acceptable in lieu of a property card. Forms PT-24, PT-25, and PT-28 are published in Appendix A at the end of this chapter.

 

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-6-33.13.

          Law Implemented: SDCL 10-1-15, 10-6-33.

 

          64:04:01:13.  Real estate abstract classes. Records pertaining to a property must contain the abstract class for that type of property. The following are the abstract classes for types of real estate established by the department:

 

          AG-A       Land classified as agricultural without corporate limits;

 

          AG-SL     Land classified as agricultural without corporate limits being leased from the Commissioner of School and Public Lands;

 

          AG-A1     Improvements and structures on land classified as agricultural without corporate limits, less dwellings and automobile garages;

 

          NA-A1     Dwellings and automobile garages on land classified as agricultural without corporate limits;

 

          NA-AM1 Manufactured home classified as real estate after June 30, 1999, on land classified as agricultural without corporate limits;

 

          AG-AC    Land classified as agricultural without corporate limits, under commercial use;

 

          NA-AC2  Improvements and structures on land classified as agricultural without corporate limits, under commercial use;

 

          AG-C       Platted lots and acreages without corporate limits classified as agricultural;

 

          AG-C1     Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, less dwellings and automobile garages;

 

          AG-CC    Platted lots and acreages classified as agricultural without corporate limits improved or unimproved, under commercial use;

 

          AG-CC2  Improvements and structures on platted lots and acreages classified as agricultural without corporate limits, under commercial use;

 

          NA-C       Platted lots and acreages without corporate limits;

 

          NA-C1     Improvements and structures on platted lots and acreages without corporate limits;

 

          NA-CM1  Manufactured home classified as real estate after June 30, 1999, on platted lots and acreages without corporate limits;

 

          NA-CC    Platted lots and acreages without corporate limits improved or unimproved, under commercial use;

 

          NA-CC2  Improvements and structures on platted lots and acreages without corporate limits, under commercial use;

 

          AG-D       City or town lots and acreages classified as agricultural;

 

          AG-D1     Agricultural improvements and structures less dwellings and automobile garages on city or town lots and acreages classified as agricultural;

 

          AG-DC    City and town lots and acreages improved or unimproved classified as agricultural for commercial use;

 

          AG-DC2  Improvements and structures classified as agricultural on city or town lots and acreages, under commercial use;

 

          NA-D       Lots and acreages in city or town;

 

          NA-D1     Improvements and structures on city or town lots and acreages;

 

          NA-DM1 Manufactured home classified as real estate after June 30, 1999, on city or town lots and acreages;

 

          NA-DC    City or town lots and acreages improved or unimproved, under commercial use;

 

          NA-DC2  Improvements and structures on city or town lots and acreages, under commercial use.

 

          Source: 2 SDR 40, effective December 8, 1975; transferred from § 64:02:02:01, 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 31, effective September 17, 1997; 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999; 37 SDR 69, effective October 19, 2010; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-10-6.

          Law Implemented: SDCL 10-1-15, 10-10-6, 13-13-73.1.

 

          64:04:01:13.03.  Definition of owner. Repealed.

 

          Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997; 28 SDR 69, effective November 21, 2001; SL 2017, ch 64, § 2, effective July 1, 2017.

 

          64:04:01:13.06.  Notification of property owner. If the owner-occupied classification is going to be removed from a property, the director of equalization shall notify the property owner. The director of equalization shall notify the property owner by the last Friday in March of each year.

 

          Source: 27 SDR 9, effective August 7, 2000; 30 SDR 58, effective November 5, 2003; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-10-6.

          Law Implemented: SDCL 10-1-15, 10-1-16.

 

          64:04:01:17.  Transferred to § 64:04:04:02.

 

          64:04:01:18.  Transferred to § 64:04:04:03.

 

          64:04:01:20.  South Dakota Real Estate Appraisal Manual. The South Dakota Real Estate Appraisal Manual, in its entirety, is the standard real estate appraisal guide for the appraisal of property to determine market value for tax purposes pursuant to SDCL chapter 10-6.

 

          Source: 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 32 SDR 58, effective October 25, 2005; 33 SDR 67, effective October 24, 2006; 34 SDR 93, effective October 17, 2007; 35 SDR 88, effective October 27, 2008; 37 SDR 69, effective October 19, 2010; 38 SDR 122, effective January 17, 2012; 39 SDR 123, effective January 17, 2013; 40 SDR 129, effective January 16, 2014; 41 SDR 108, effective January 5, 2015; 42 SDR 98, effective January 5, 2016.

          General Authority: SDCL 10-1-16.1.

          Law Implemented: SDCL 10-1-16.1.

 

          Reference: South Dakota Real Estate Appraisal Manual, 2015 edition. Copies are free of charge to persons appraising property for tax purposes. Copies are available at the Department of Revenue, 445 East Capitol Avenue, Pierre, South Dakota 57501.

 

          64:04:01:21.  Transferred to § 64:05:01:08.

 

          64:04:01:27.  Required report by director of equalization. Repealed.

 

          Source: 28 SDR 178, effective July 1, 2002; 47 SDR 71, effective December 10, 2020.