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SDAT's Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes. You may search the procedure manual either numerically or alphabetically by using the left navigation bar, or click here to view the table of contents organized by category. You can also try searching with key terms by using the search bar at the top right of our web page. To call your local SDAT office for more information, click here.​

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009: Exemptions

010Charitable Educational, or Religious Exemptions10The Ownership and the Actual and Exclusive Use Tests
030Religious Property10Parsonages
070Blind, Disabled Active Duty Service Member or Disabled Veteran10Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common
070Disabled Active Duty Service Member 16Certifications
070Disabled Veterans15V.A. Certification
070Disabled Veterans20Surviving Spouse
070Disabled Veterans25Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans
070Disabled Veterans35Refunds
070Surviving Spouse of an Individual Who Died in the Line of Duty30Criteria For Exemption
120Charitable, Benevolent, Fraternal or Soraral Properties10Discrimination
140Payments in Lieu of Taxes10Records
150Transfer of Property10Exempt Entity to Exempt Entity
150Transfer of Property15Exempt Entity to Non-exempt Entity
400Effective Dates10Granting or Removing Guidelines Chart

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