State Property Tax Moratorium
Forecasted
State Property Tax Moratorium supports historic property owners in South Dakota through tax relief on certified improvements, helping preserve historic properties rather than providing cash grants.
This grant was recently updated
The State Property Tax Moratorium application links now point to 2026 forms instead of 2025 forms, in both PDF and Word formats.
Funder: South Dakota State Historical Society
Due Dates: Contact SHPO for application timing
Funding Amounts: Eight-year property tax assessment moratorium on certified improvements (not a cash grant)
Summary: Supports preservation of eligible historic properties in South Dakota through property tax relief on certified improvements.
Key Information: Properties must be listed on the National or State Register of Historic Places.
Description
The State Property Tax Moratorium is a historic preservation tax incentive listed by the South Dakota State Historical Society. It supports improvements to eligible historic properties in South Dakota by providing an eight-year moratorium on the property tax assessment of certified improvements. The program delivers assistance through tax treatment rather than a direct financial award for project expenses.
The incentive is intended for historic property owners whose properties are listed on the National or State Register of Historic Places. Its benefit is tied specifically to certified improvements, making it an alternative to cash grant funding within the Society’s historic preservation funding opportunities.
