<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-13-40 - Eligibility for owner-occupied classification.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084009Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084009SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084009CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084009Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084009DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084009000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084009SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084009SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-13-40 - Eligibility for owner-occupied classification."><meta property="og:description" content="SDLRC Codified Law 10-13-40 - Eligibility for owner-occupied classification."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-13-40"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084009Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-40" rel="noopener"><span class="s2084009SENU">10-13-40</span></a><span xml:space="preserve" class="s2084009SENU">. </span><span class="s2084009CL">Eligibility for owner-occupied classification.</span></p><p dir="ltr" class="s2084009Normal-000000"><span xml:space="preserve" class="s2084009DefaultParagraphFont">To be eligible for a property classification pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-39" rel="noopener"><span class="s2084009DefaultParagraphFont">10-13-39</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">, the owner of each owner-occupied dwelling, as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-39" rel="noopener"><span class="s2084009DefaultParagraphFont">10-13-39</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">, shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-105" rel="noopener"><span class="s2084009DefaultParagraphFont">10-6-105</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont"> and that the dwelling is the owner's principal place of residence as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=12-1-4" rel="noopener"><span class="s2084009DefaultParagraphFont">12-1-4</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">. If the owner occupies two or more dwellings during an assessment year, the owner shall provide the location of any other dwellings that the owner occupies when submitting the certificate. The director of equalization may request additional documentation from the owner when making the determination of eligibility. If any person submits information to the director of equalization contesting the eligibility of a dwelling to be classified as an owner-occupied single-family dwelling, the director of equalization shall review the classification and make a determination of eligibility. The owner shall state on the certificate the portion of the dwelling so occupied by the owner if it is less than fifty percent of the dwelling or if the dwelling is a duplex, triplex, or fourplex. The owner-occupant shall submit the certificate by March fifteenth. The owner of each manufactured or mobile home as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-3-1" rel="noopener"><span class="s2084009DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">, shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date. The owner-occupant of each manufactured or mobile home shall submit the certificate during the time of registration pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-9-3" rel="noopener"><span class="s2084009DefaultParagraphFont">10-9-3</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-9-4" rel="noopener"><span class="s2084009DefaultParagraphFont">10-9-4</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">, inclusive. If the owner-occupant of a manufactured or mobile home fails to submit the certificate by the date or time frame required pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-9-3" rel="noopener"><span class="s2084009DefaultParagraphFont">10-9-3</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-9-4" rel="noopener"><span class="s2084009DefaultParagraphFont">10-9-4</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">, inclusive, it does not affect the eligibility of the property to be classified as an owner-occupied dwelling. The owner-occupant shall sign the certificate under penalty of perjury. If the director of equalization classifies the property, mobile home, or manufactured home as owner-occupied single-family dwelling, it shall retain the classification until such time as the property ownership is transferred or the property has a change in use. The new owner-occupant of transferred property which is already classified as owner-occupied may meet the requirements of this section by completing and filing the certificate of value required pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-9-7" rel="noopener"><span class="s2084009DefaultParagraphFont">7-9-7</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont"> at the time of the transfer of the property. If the legal description of property is changed or amended and the owner continues to reside in the dwelling that is classified as a owner-occupied single-family dwelling, the owner shall retain the owner-occupied single-family dwelling classification. The Department of Revenue shall prescribe the form of the certificate and the certificate of value required pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-9-7" rel="noopener"><span class="s2084009DefaultParagraphFont">7-9-7</span></a><span xml:space="preserve" class="s2084009DefaultParagraphFont">. Appeals regarding the owner-occupied classification shall be made directly to the county board of equalization pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-11-23" rel="noopener"><span class="s2084009DefaultParagraphFont">10-11-23</span></a><span class="s2084009DefaultParagraphFont">.</span></p><p dir="ltr" class="s2084009Normal"><span xml:space="preserve" class="s2084009000001"> </span></p><p dir="ltr" class="s2084009Normal"><span class="s2084009SCL">Source:</span><span xml:space="preserve" class="s2084009SCL-000002"> SL 1995, ch 57, § 18; SL 1996, ch 73, § 2; SL 1997, ch 56, § 2; SL 1998, ch 60, § 1; SL 1999, ch 50, § 1; SL 2000, ch 51, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 62, § 1; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1" rel="noopener"><span class="s2084009SCL-000002">11-1</span></a><span class="s2084009SCL-000002">), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-13-40 - Eligibility for owner-occupied classification.10-13-40.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-13-40.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-13-40.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-13-40.1, 10-13-40.2. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2004, ch 86, &#167;&#167;&nbsp;1, 2.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-13-40 - Eligibility for owner-occupied classification.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037979Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037979SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037979CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037979CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037979Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037979DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037979DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037979000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037979SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037979SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037979Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-40.3"><span class="s2037979SENU">10-13-40.3</span></a><span xml:space="preserve" class="s2037979SENU">. </span><span class="s2037979CL">Penalty for fraudulent receipt of owner</span><span class="s2037979CL-000000">-</span><span class="s2037979CL">occupied single</span><span class="s2037979CL-000000">-</span><span class="s2037979CL">family dwelling classification.</span></p><p dir="ltr" class="s2037979Normal-000001"><span class="s2037979DefaultParagraphFont">Any person who receives an owner</span><span class="s2037979DefaultParagraphFont-000002">-</span><span class="s2037979DefaultParagraphFont">occupied single</span><span class="s2037979DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2037979DefaultParagraphFont">family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-33"><span class="s2037979DefaultParagraphFont">10-21-33</span></a><span class="s2037979DefaultParagraphFont">. The person shall be barred from receiving the owner</span><span class="s2037979DefaultParagraphFont-000002">-</span><span class="s2037979DefaultParagraphFont">occupied single</span><span class="s2037979DefaultParagraphFont-000002">-</span><span class="s2037979DefaultParagraphFont">family dwelling classification for any property in the state for the following three years.</span></p><p dir="ltr" class="s2037979Normal"><span xml:space="preserve" class="s2037979000003"> </span></p><p dir="ltr" class="s2037979Normal"><span class="s2037979SCL">Source:</span><span xml:space="preserve" class="s2037979SCL-000004"> SL 1996, ch 73, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-13-40 - Eligibility for owner-occupied classification.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037980Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037980SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037980CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037980Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037980DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037980000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037980SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037980SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2037980Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-40.4"><span class="s2037980SENU">10-13-40.4</span></a><span xml:space="preserve" class="s2037980SENU">. </span><span class="s2037980CL">Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.</span></p><p dir="ltr" class="s2037980Normal-000000"><span xml:space="preserve" class="s2037980DefaultParagraphFont">Any person who is on temporary duty assignment for the military which causes the person to fail to comply with the application deadline for a property classification as an owner-occupied single-family dwelling pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-39"><span class="s2037980DefaultParagraphFont">10-13-39</span></a><span xml:space="preserve" class="s2037980DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-40.3"><span class="s2037980DefaultParagraphFont">10-13-40.3</span></a><span xml:space="preserve" class="s2037980DefaultParagraphFont">, inclusive, but otherwise qualifying for the classification provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the classification the person would have received under this chapter and abate or refund the difference in taxes pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-18"><span class="s2037980DefaultParagraphFont">10-18</span></a><span class="s2037980DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037980Normal"><span xml:space="preserve" class="s2037980000001"> </span></p><p dir="ltr" class="s2037980Normal"><span class="s2037980SCL">Source:</span><span xml:space="preserve" class="s2037980SCL-000002"> SL 2007, ch 50, § 1, eff. Mar. 2, 2007.</span></p></div></body></html>