The Property Tax Division is responsible for overseeing South Dakota's property tax system, including property tax assessments, property tax levies and all property tax laws. Property taxes are the primary source of funding for schools, counties, municipalities and other units of local government. The Property Tax Division plays a critical role in ensuring that property assessments are fair, equitable and in compliance with state law.
The South Dakota Property Tax Portal is the one stop shop for property tax information, resources and laws. This system features the Property Tax Explainer Tool that provides a high level breakdown of some of the levies assessed within a specific jurisdiction, numerous DOR property tax facts, publications, forms, and multiple years of property tax data.
While the state does not collect or spend any property tax money, property taxes are the primary source of funding for school systems, counties, municipalities, and other units of local government. Not only is the portal a great resource for finding property tax information, it also makes available data open and transparent for everyone.
To visit the site click here.
If an individual has recently purchased a home, they may be eligible to qualify for a reduced property tax rate. Please send the completed form to your County Director of Equalization by March 15. Eligible properties include:
As the owner of real property in South Dakota, you have the right to ensure your property is being assessed at no more than market value, as well as assessed equitably in relationship to other properties. Understand the process of appealing your assessed value with the Property Owner Appeal Process Guide (PDF).
“Opting out” means the taxing entity needs more monies from property taxes than they are allowed by the limitation. The limitation allows increases to taxes payable in the preceding year by the consumer price index and growth. The CPI for taxes payable in 2024 has been set at 3%.
If the school district cannot operate on the revenues generated by the maximum levy for general fund and monies from state aid as determined by the funding formula, then the school district may choose to “opt-out” of the general fund levy limitations. School districts may opt out for General Fund only.
Are you an agricultural landowner and believe any of the following factors might affect the productivity of your land?
Under South Dakota law, SDCL 10-6-131, landowners may submit a Request for Ag Land Adjustment to the Director of Equalization in the county the land is located in. The county Director of Equalization has the option to make an adjustment to the assessed value of agricultural land where a factor affects the productivity of the land.
To request an adjustment, complete the form below and submit it to the county director of equalization. Ag land adjustments are handled by a county director of equalization so landowners will need to submit a separate request form to EACH county in which the specific parcel(s) of land are located. This form is due by September 1 for consideration for your next year’s assessment.
Landowners with agricultural land inundated by floods and not farmable during the past three growing seasons may submit an application to the director of equalization for a special assessment. The application is separate from the ag adjustment form and must be submitted prior to November 1 st .
The form may be submitted by any landowner, landowner's agent, or attorney to the director of equalization in the county the parcel is located in. The applicant must describe the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.
South Dakota agricultural property owners with riparian buffer strips (a vegetated area near a body of water) have until October 15 to apply for a property tax incentive. Eligible waterways are determined by the Department of Agriculture and Natural Resources with additional waterways as allowed by the county commission. If you have questions about the eligibility of your land, contact your local Director of Equalization. To be eligible applicants must meet the following requirements:
A number of relief programs offer financial assistance to the elderly and disabled. The Department has put together an overview document on these programs. The Property Tax Reduction Programs Overview document includes information about each program, deadlines and who to contact for more information.
Find descriptions of each program and application forms.
Tax Increment Financing is a means of financing public improvements in a defined geographic area, known as a tax increment financing district, or TIF district. In South Dakota, a TIF district can be created by either a municipality or county. TIF has become an increasingly popular tool for communities looking to upgrade existing infrastructure or as a means of incentivizing new investments in infrastructure for economic development. As of July 1, 2018, South Dakota state law authorizes four classifications for TIF districts: Local, Industrial, Economic Development, and Affordable Housing. TIF district classification is a function of the state-aid to education formula and determines how a given TIF district impacts school funding in South Dakota.
The Department has put together some guidelines for the creation, classification and annual certification of Tax Increment Financing and Tax Increment Districts. The Tax Increment Financing Annual Report (PDF) details project descriptions, valuation information, and timelines for each TIF district. For more information, please reference the following guidelines.
Get to know the roles of the people to talk to when you have property tax questions.
The county Director of Equalization has the responsibility of ensuring all property in the county is accounted for on the tax list. They are also responsible to ensure these properties are all assessed in an equal and uniform manner.
The Auditor figures the tax levies for all allowable taxing entities within the County and ensures the amount of taxes received complies with state law. In addition, the County Auditor serves as the clerk of the County Commission and records and preserves the records of the Commission proceedings.
When people think of county revenues they often think of property taxes, which account for the majority of revenue in county budgets. The treasurer is responsible for collecting all property taxes for the county, cities, school districts and any other political district authorized to levy real estate taxes.
Your county register of deeds office can most appropriately be thought of as a library of local records. This office is a storage facility for a host of local documents. From land title transfers to birth, marriage, and death records, this office has a wealth of information about the local population. Although these are only a few of the documents recorded in this office, they remain some of the most widely requested by the general public.
