South Dakota § 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied.
Full text of South Dakota South Dakota Codified Laws § 10-13-39.3 — Ownership requirements for classifying dwellings as owner-occupied., with citation guidance and answers to common questions.
§ 10-13-39.3. Ownership requirements for classifying dwellings as owner-occupied.
For the purposes of §§ 10-13-39 and 10-13-40, an owner shall be the owner of the owner-occupied dwelling as recorded by the director of equalization in the county where the dwelling is located. A joint tenant, an owner of a life estate, a partner, a person owning an interest in a limited liability company, a person owning an interest in a corporation, a vendee of a contract for deed, or a beneficiary of a trust is considered to be an owner.
An owner may claim a credit only on the single-family dwelling used as a principal residence. An owner may have more than one parcel of land classified as owner-occupied if the additional parcel is contiguous to the parcel containing the owner-occupied house. Each parcel that is contiguous, under the same ownership and used as one property shall be considered as owner-occupied. A property is also considered contiguous if separated by a street or alley from the parcel containing the owner-occupied house.
If the dwelling is occupied by a parent of the owner, the parent is considered the owner and occupant of the single-family dwelling. If the dwelling is occupied by an adult with a disability, and the parent of the adult with a disability is the owner, the adult with a disability is considered the owner and occupant of the single-family dwelling.
The owner or a legal representative of the owner may sign for signature purposes on the certification of an owner-occupied dwelling. For the purposes of this section, adult with a disability means any person who receives or is qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended to January 1, 2008.
Source: SL 2017, ch 64, § 1; SL 2021, ch 47, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-13-39.3
What does South Dakota Codified Laws § 10-13-39.3 cover?
Section 10-13-39.3 ("Ownership requirements for classifying dwellings as owner-occupied.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-13-39.3?
A common citation format is "South Dakota Codified Laws § 10-13-39.3" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-13-39.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.