South Dakota Dissolution of Pooled Unit (By Unit Owners)
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43-4-38. Buyer furnished completed disclosure statement prior to written offer--Amendment. The seller of residential real property shall furnish to a buyer a completed copy of the disclosure statement before the buyer makes a written offer.
A real estate transfer tax, sometimes called a deed transfer tax, is a one-time tax or fee imposed by a state or local jurisdiction upon the transfer of real property.
Unlike federal capital gains taxes, there is no capital gains tax in South Dakota.
A fee is hereby imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the State of South Dakota, which fee shall be paid by the grantor.
A statewide ballot measure passed November 4, 2014 by a margin of 75% to 25%. It amended the Constitution of the State of North Dakota to prohibit the state and any political subdivision from imposing mortgage, sales or transfer taxes on the mortgage or transfer of real property.