KNBN NewsCenter1 March 8, 2021 PIERRE, S.D. – Elderly and disabled South Dakotans have until April 1, 2021 to apply for property tax relief under South Dakota’s Assessment Freeze for the Elderly and Disabled Program. Under the program, a qualifying homeowner’s property assessment is prevented from increasing for tax purposes. If the actual value of the home increases, the homeowner still pays property taxes on the lower value. To be eligible for the Assessment Freeze for the Elderly and Disabled Program, individuals must meet the following qualifications: Have income of less than $29,565.46 for a single-member household (Only one individual in the household) or less than $36,956.82 for a multiple-member household.