Discrete Sinusoidal to State Space
You may have a look on Paul Zarchan's lecture note about tracking a Sine Wave - Paul Zarchan - Fundamentals of Kalman Filtering: A Practical Approach - Tracking a Sine Wave.

You also may have a look on Tracking a Sine Wave with Kalman Filter - How to Account for Offset (DC Signal)?

Yet in practice, as @gsmafra wrote, using the DFT, since you know the frequency, is the best choice SNR wise.