South Dakota
Property Tax Exemption
South Dakota exempts the property of nonprofit hospitals from state property tax.

South Dakota’s property tax law includes an exemption applicable to property owned by a licensed health care facility that is exempt from federal taxation under Internal Revenue Code §501(c)(3), provided the property is used primarily for health care and health care-related purposes and, in addition, admits “all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary capacity.” S.D. Codified Laws §10-4-9.3.