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role="presentation">/</span> </span> <span role="listitem"><a href="https://www.siouxfalls.gov/resident-services" >Resident Services</a><span class='nav-separator' role="presentation">/</span></span><span role="listitem"> <a href="https://www.siouxfalls.gov/resident-services/housing-neighborhoods" > Housing and Neighborhoods </a> <span class='nav-separator' role="presentation">/</span> </span> <span class="current-page" role="listitem" >Property Tax Refunds</span> </span> </div> </div> <div class="col-xs-12"> <div class="main-inner-container"> <div id="main-content" class="main-container clearfix">  <div class="grid"> <div class="col-xs-12"> <h1 class='oc-page-title '>Property Tax Refunds</h1> <h2>What is the Property Tax Refund program?</h2> <p>The City of Sioux Falls has established a program to refund the municipal portion of property taxes on owner-occupied homes for low income elderly and/or disabled individuals as defined by the Social Security Act.</p> <h2>Who is eligible?</h2> <p>Those 65 years or older and/or have a disability as defined by the Social Security Act are eligible for a Property Tax Refund if they have applied through Minnehaha County or Lincoln County and approved for <span style="text-decoration: underline;">South Dakota's Assessment Freeze for Elderly and Disabled program.</span></p> <p>Primary qualification requirements for South Dakota's Assessment Freeze for Elderly and Disabled program include:</p> <ul style="margin-left: 40px;"> <li>The person applying must own the property or have retained a life estate in the property;</li> <li>Apply with Minnehaha County or Lincoln County Treasurer's Office for a freeze on assessment of owner-occupied homes by April 1 annually (The City of Sioux Falls will issue refunds the following year);</li> <li>Have resided in the home for at least 200 days of the previous calendar year;</li> <li>Must be 65 years or older, or be considered a person with a disability as defined by the Social Security Act;</li> <li>The home's full and true market value must be valued at $345,340 or less unless previously applied for the program.</li> <li>A single-member household's income must be less than $40,290 annually, and a multiple-member household's income must be less than $51,801 per year.</li> </ul> <p>One additional requirement from the City of Sioux Falls: The homeowner must be current and not delinquent in the payment property taxes. This provision applies to all refunds issued and payable by the City of Sioux Falls on or after 2024. <strong>NOTE: <span style="text-decoration: underline;">This is a requirement for the City's refund program only. This IS NOT a qualification for the Assessment Freeze for the Elderly and Disabled through the State.</span></strong></p> <p><strong>How do I qualify for a refund in 2024?</strong> Because the refund program is tied to individuals who are eligible for the South Dakota's <em>Assessment Freeze for the Elderly and Disabled</em> program, you must have applied to that program by April 1, 2023, to receive a refund in 2024. To receive a refund in 2025, homeowners must apply for the <em>Assessment Freeze for the Elderly and Disabled</em> program through the Minnehaha County or Lincoln County's treasurer's office before April 1, 2024. Those who apply and are approved for that program will automatically get a refund from the City of Sioux Falls. The City of Sioux Falls will receive a list of qualified individuals and addresses directly from Minnehaha and Lincoln County and automatically issue refunds subject to City's refund program continues to be approved and funded by the City Council.</p> <p><strong>How can I apply?</strong> Applications for the <em>Assessment Freeze for the Elderly and Disabled</em> program can be filed with your County Treasurer's office annually on or before April 1. You can fill out the form <a href="https://sddor.seamlessdocs.com/f/PT38" target="_blank">here</a>, print it out, and bring it to your County Treasurer's office.</p> <ul style="margin-left: 40px;"> <li><em>Lincoln County Treasurer's Office: 104 N. Main Street, Suite 100, Canton, SD 57013</em> <ul> <li><em>Phone number <a href="tel:6057645701">(605) 764-5701</a></em></li> </ul> </li> <li><em>Minnehaha County Treasurer's Office: 415 N. Dakota Avenue, Sioux Falls, SD 57104</em> <ul> <li><em>Phone number: <a href="tel:6053674211">(605) 367-4211</a></em></li> </ul> </li> </ul> <p><span style="text-decoration: underline;">The City will automatically refund up to $500 of the municipal property tax to individuals approved through the <em>Assessment Freeze for Elderly and Disabled Program</em> the year <strong>AFTER</strong> they are approved by the county if the City's refund program continues to be approved and funded by the Sioux Falls City Council.</span></p> <h2>How much money can I receive?</h2> <ul style="margin-left: 40px;"> <li>The tax refund amount is 100% of the municipal property tax due up to a maximum refund of $500. The municipal portion of the property tax is identified on the property tax payment notices issued annually by either Minnehaha or Lincoln County, depending on where your home is located. Refunds are issued the year after the home owner qualifies for the <em>Assessment Freeze for Elderly and Disabled</em>.</li> </ul> <h2>FAQs</h2> <div data-type="0" data-title-level="3" class="oc-wysiwyg-container"> <div class="oc-wysiwyg-container-panel"> <h3>Will the City continue to provide refunds in 2025 and beyond?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>The City of Sioux Falls' property tax refund program requires the City Council to approve the continuation of the program annually as part of its budgeting process. If approved, refunds will be issued in 2025.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>Do I need to apply with the City of Sioux Falls?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>No. Applications for the <em>Assessment Freeze for the Elderly and Disabled</em> program should be filed by April 1 annually with the County Treasurer's office. <strong style="text-decoration: underline">No applications are accepted by the City of Sioux Falls.</strong></p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>What type of housing qualifies?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>The individual living in the home must own the home. This can include single-family detached homes, twin homes, and condos. A property with a true market value of $345,340 or more is not eligible for this tax program. Rental housing does not qualify for the program.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>How will the refund be issued?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>Refunds will be issued in a single check to the homeowner, sent by the City of Sioux Falls Finance Department on or prior to March 31 of each year.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>Do I need to apply annually?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>Yes, the State's <em>Assessment Freeze for the Elderly and Disabled</em> program requires that individuals file annually at their County Treasurer's office to be qualified and eligible.</p> <p>Applications for the <em>Assessment Freeze for the Elderly and Disabled</em> program can be filed to the County Treasurer's office on or before April 1 annually. You can fill out the form here, print it out, and bring it to your County Treasurer's Office.</p> <ul style="margin-left: 40px;"> <li><em>Lincoln County Treasurer's Office: 104 N Main Street, Suite 100 Canton, SD 57013</em></li> <li><em>Phone number <a href="tel:6057645701">(605) 764-5701</a></em></li> <li><a href="https://sddor.seamlessdocs.com/f/PT38" target="_blank"><em>https://sddor.seamlessdocs.com/f/PT38</em></a></li> <li><em>Minnehaha County Treasurer's Office: 415 N. Dakota Avenue, Sioux Falls SD 57104</em></li> <li><em>Phone number: <a href="tel:6053674211">(605) 367-4211</a></em></li> </ul> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>How much is this refund program costing the City of Sioux Falls?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>The City of Sioux Falls is appropriating and budgeting $200,000 in 2024 to cover the cost of the property tax refunds.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>Does the City of Sioux Falls refund other fees or assessments on my property taxes?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>No, only the municipal portion of the property taxes are eligible to be refunded. Other municipal fees or assessments are not qualified for refund through the program.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h3>What happens if I was delinquent with paying taxes in 2023?</h3> <div class="oc-wysiwyg-container-panel-content"> <p>The City Finance Office will review the list of those delinquent in paying property taxes on the first business day of each calendar year. If it is determined that a property owner is ineligible due to delinquent property taxes in the preceding year, the Finance Office will send a notice of denial to the property owner prior to the last business day in January. 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