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Board approves owner-occupied status, riparian and veteran exemptions; explains eligibility rules
Summary
The board approved owner-occupied status applications and a series of special exemptions including riparian buffer reductions, disabled-veteran exemptions and historic-preservation tax moratoriums; staff explained eligibility rules and application cycles.
Brookings County commissioners approved a list of owner-occupied status applications that grant property-tax reductions (roughly 25–30% depending on the school district) for qualified primary residences. Staff noted the annual application deadline is March 15; applications received after assessment notices are handled at the board level to correct the roll.
The board also approved riparian buffer-strip classifications that reduce qualifying acres (typically within 50 feet of a waterway) and apply a 50% assessment reduction on a ten-year application cycle. Commissioners approved disabled-veteran exemptions (VA-certified, permanent and total disabilities) that can exempt up to $200,000 of assessed value, and historic-preservation tax moratorium exemptions that grant seven-year exemptions for qualifying projects approved by the South Dakota State Historic Preservation office. "The value that's been approved by the South Dakota State Historic Society as increased to the property due to those historic renovations is exempt from taxation for a period of 7 years," staff said.
