Eligible South Dakota property owners have until May 1 to apply to their county treasurer for a program that would allow them to delay the payment of their property taxes.

Applications for the Property Tax Homestead Exemption Program are now available. Under the program, qualified applicants can delay the payment of property taxes until the property is sold; taxes are a lien on the property and must be paid, along with the interest, before the property can be transferred.

To qualify, applicants must be at least 70 years old or a surviving spouse; have owned a house for at least three years; or have been a resident of South Dakota for at least five years; have resided for at least eight months of the previous calendar year in the home; and meet the program's income limits. The maximum amount of income to be eligible is $16,000 for a single-member household and $20,000 for a multiple-member household.

Application and qualification for the Homestead Exemption Program makes property owners ineligible for the Sales and Property Tax Refund for Senior and Disabled Citizens Program.

Applications are available at county courthouses or from the Department of Revenue and Regulation. For information, call toll-free 800-829-9188 and ask for the Division of Property and Special Taxes.