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.
At a glance
- Benefit type
- Tax Benefits — South Dakota
- Who it's for
- Veterans, Survivors
- VA rating needed
- 100% or higher
- Estimated value
- $200,000 property tax exemption
- Where it applies
- South Dakota
- Last verified
- May 12, 2026
What is Disabled Veteran Property Tax Exemption (100% P&T)?
Disabled Veteran Property Tax Exemption (100% P&T) is a South Dakota tax benefits benefit for veterans, survivors. Exempts $200,000 of the home's full and true value from property taxes for permanently and totally disabled veterans. Requires 100%+ VA disability rating. The listed value is $200,000 property tax exemption.
Who qualifies
- Requires 100%+ VA disability rating
- Honorable discharge required
- South Dakota residency
Who is eligible
Eligibility
Veteran must be rated permanently and totally disabled due to a service-connected disability by the VA, per SDCL 10-4-40. Property must be owned and occupied by the disabled veteran (or unremarried surviving spouse) and classified as owner-occupied. Honorable discharge required. SD resident.
What Disabled Veteran Property Tax Exemption (100% P&T) covers
Covers
Exempts $200,000 of the full and true value of the veteran's dwelling (home, garage, and the lot upon which it sits, or one acre, whichever is less) from property taxes.
How to apply for Disabled Veteran Property Tax Exemption (100% P&T)
How to apply
Apply to your local county assessor or County Director of Equalization. Applications are available online or at any county courthouse beginning in January and must be submitted annually on or before November 1.
Verified information & sources
Last verified: May 12, 2026
Official source: vetaffairs.sd.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
Frequently asked questions about Disabled Veteran Property Tax Exemption (100% P&T)
Who qualifies for Disabled Veteran Property Tax Exemption (100% P&T)?▾
What VA disability rating do I need for Disabled Veteran Property Tax Exemption (100% P&T)?▾
How much is Disabled Veteran Property Tax Exemption (100% P&T) worth?▾
How do I apply for Disabled Veteran Property Tax Exemption (100% P&T)?▾
Where can I verify Disabled Veteran Property Tax Exemption (100% P&T)?▾
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
Paraplegic Veteran Full Property Tax Exemption
Complete property tax exemption on the residence (up to one acre) for paraplegic veterans with wheelchair-adapted homes.
Full property tax exemption
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