Minnehaha County, South Dakota
Being designated as owner-occupied makes a property eligible for a reduced levy for school general fund taxes. To qualify, you must complete this form and submit it to the Minnehaha County Director of Equalization at the County Courthouse by March 15, 2017. (Postmarked by March 15, 2017, qualifies.)
Single-family, owner-occupied dwelling is defined as: a house, condominium apartment, townhouse, residential housing consisting of four or fewer family units, town house, town home, housing cooperative where membership in the cooperative is strictly limited to stockholder occupants of the building, manufactured or mobile home as defined in SDCL 32-3-1, or any property, building or structure occupied by the owner, which is assessed and taxed as a separate unit, including an attached or unattached garage and the parcel of land on which the structure is situated as recorded in the records of the director of equalization.
An owner may have more than one parcel of land classified as owner-occupied if the additional parcel is contiguous to the parcel containing the owner-occupied house. Each parcel that is contiguous, under the same ownership and used as one property shall be considered as owner-occupied. A property is also considered contiguous if separated by a street or alley from the parcel containing the owner-occupied house.
If the dwelling is occupied by a parent of the owner, the parent is considered the owner and occupant of the single-family dwelling.
The owner or a legal representative of the owner may sign for signature purposes on the certification of owner-occupied dwellings.
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