South Dakota § 10-4-41 - Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.
Full text of South Dakota South Dakota Codified Laws § 10-4-41 — Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans., with citation guidance and answers to common questions.
§ 10-4-41. Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.
Two hundred thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4, inclusive, is exempt from property taxation if owned and occupied by:
(1) The surviving spouse of a veteran who was rated as permanently and totally disabled from a service-connected disability; or
(2) The surviving spouse of a veteran, who receives dependency and indemnity compensation from the United States Department of Veterans Affairs as a result of the veteran's service-connected death.
The surviving spouse shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential.
Any surviving spouse who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption. If the surviving spouse meets all eligibility requirements for this exemption except for the application deadline, the board may abate or refund the difference in taxes accumulated over a period not exceeding the previous four years, pursuant to chapter 10-18.
If the director of equalization determines that the surviving spouse receives an exemption for the dwelling pursuant to this section, the surviving spouse retains that exemption until the property ownership is transferred, the surviving spouse does not occupy the dwelling, the surviving spouse remarries, or the property has a change in use. If the legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section.
Source: SL 2010, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2019, ch 59, § 2; SL 2022, ch 27, § 1; SL 2024, ch 34, § 2; SL 2026, ch 40, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-4-41
What does South Dakota Codified Laws § 10-4-41 cover?
Section 10-4-41 ("Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.") 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 § 10-4-41?
A common citation format is "South Dakota Codified Laws § 10-4-41" (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 § 10-4-41 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.