Sioux Falls residents have until April 1 to apply for the City of Sioux Falls’ Property Tax Refund Program, which refunds the municipal portion of property taxes on owner-occupied homes for low-income elderly or disabled individuals.
Sioux Falls residents age 65 and older or those with a disability, as defined by the Social Security Act, automatically qualify for the city’s program if they are approved for the State of South Dakota’s Assessment Freeze for the Elderly and Disabled Program. The state’s program is locally administered by Minnehaha and Lincoln counties.
The city’s refund program was established in 2021 with the support of the Sioux Falls City Council. Once an individual is approved through the state’s assessment freeze program, they automatically receive a refund of up to $500 of the municipal portion of their property taxes, so long as they are current and not delinquent in their property tax payment. This requirement is for the city’s program only, not the state’s.
“This program helps ease the financial burden of some of our most vulnerable residents,” said Shawn Pritchett, the city’s finance director. “We encourage eligible homeowners to apply before the deadline to take advantage of this important benefit.”
Refunds are distributed the year after program approval. To qualify for a property tax refund in 2026, residents must have applied for South Dakota’s Assessment Freeze for Elderly and Disabled Program by April 1, 2025. For a refund in 2027, homeowners must submit an application for the program to the treasurer’s offices of either Minnehaha or Lincoln counties by this year’s April 1 deadline.
Qualification requirements for South Dakota’s Assessment Freeze for Elderly and Disabled Program include:
- The applicant must own the property or have retained a life estate in the property.
- The applicant must have resided in the home for at least 200 days of the previous calendar year.
- The home’s full and true market value must be $514,500 or less, unless previously approved for the program.
- A single-member household's income must be less than $56,595 annually, and a multiple-member household’s income must be less than $66,885 per year.
For the city's refund program, which spans Minnehaha and Lincoln counties, the number of applicants has more than doubled since its inception, growing from 373 in 2021 to 872 in 2025, a 134% increase. During that same period, total refund amounts climbed from $125,000 to $319,000, a 155% increase.
“We’ve seen steady growth in participation, which tells us this program is making a real difference for residents who need it most,” said Kris Swanson, Minnehaha County treasurer. “If you think you might qualify, I encourage you to apply for the program before the April 1 deadline.”
Applications for South Dakota’s Assessment Freeze for the Elderly and Disabled Program can be completed online, printed, and submitted to the county treasurer’s office, depending on whether a resident lives in Minnehaha or Lincoln counties. For more information on the city’s refund program, visit siouxfalls.gov/proptaxrefund.