Which property is subject to general real estate taxes in South Dakota?

In South Dakota, general real estate taxes are typically levied on privately owned property, which includes residential and commercial properties. A housing unit owned by a disabled veteran is considered privately owned and is not fully exempt from taxes, although it may qualify for certain exemptions or reductions based on the veteran's status.

While government properties and public parks are usually exempt from general real estate taxes, commercial agricultural land falls under specific regulations regarding assessments and taxes, but it is generally subject to taxation. Thus, the housing owned by a disabled veteran represents a unique case where it can still incur general real estate taxes, aligning with the state's policies on taxation for privately owned homes.