Paraplegic Veteran Full Property Tax Exemption
Complete property tax exemption on the residence (up to one acre) for paraplegic veterans with wheelchair-adapted homes.
Apply now
Apply directly through the official South Dakota agency.
About this benefit
Eligibility
Veteran must have loss of use of both lower extremities (paraplegic). Property must be specifically adapted for wheelchair use. Dwelling must be owner-occupied for one full calendar year before the exemption takes effect. Honorable discharge required. SD resident.
Covers
Complete property tax exemption on the veteran's residence (including up to one acre of land).
How to apply
Contact your local County Director of Equalization.
Verified against official source
Last checked 2026-05-06 against vetaffairs.sd.gov. Always confirm current rates and rules with the South Dakota state agency before applying.
Other South Dakota Tax Benefits
No State Individual Income Tax
South Dakota has no state individual income tax, so all military retirement pay and VA compensation are state-tax-free.
No state income tax on any income
Motor Vehicle Excise Tax Exemption (Disabled Veterans)
Exemption from 4% excise tax on the purchase of one motor vehicle for qualifying disabled veterans.
~$1,200 on a $30,000 vehicle
Disabled Veteran Property Tax Exemption (100% P&T)
Exempts $200,000 of the home's full and true value from property taxes for permanently and totally disabled veterans.
$200,000 property tax exemption
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