Six South Dakota Counties Adopt Property Tax Credits
Governor Larry Rhoden announced that six South Dakota counties will implement property tax credits for owner-occupied properties starting January 1, 2027.
Six South Dakota counties—Custer, Fall River, Lawrence, Lincoln, Meade, and Pennington—will implement a property tax credit for owner-occupied properties beginning January 1, 2027. Authorized under Senate Bill 96, the program allows these counties to adopt a local option to reduce taxes for residents.
To fund the credits, each participating county will allocate revenue from a 0.5% county gross receipts tax into a dedicated property tax reduction fund. Larry Rhoden, the Governor of South Dakota, described the measure as the largest property tax cut in the history of the state.
The South Dakota Department of Revenue is managing the implementation process to ensure counties can execute the program. The agency plans to provide updated tax guides to the public after the start date.
