South Dakota property tax by county

Property tax rate by county in South Dakota

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For South Dakota's income and retirement taxes, see South Dakota income tax and South Dakota retirement taxes.

How does South Dakota assess homes for property tax?

South Dakota assesses homes at 85% of market value, the same in every county. County directors of equalization value each home at its full and true value, meaning what it would sell for on the open market. That figure is then equalized to 85%, and the resulting taxable value is what the local levies apply to, so a home valued at $120,000 is taxed on $102,000. Agricultural land is the exception and is valued by a productivity formula rather than by sale price.

South Dakota reassesses every year rather than on a multi-year cycle. Values are set as of the November 1 assessment date, the notice reaches the owner by March 1, and the bill based on that value arrives the following January. Starting with the 2026 notices, a temporary five year law caps growth in total owner-occupied valuation at 3% per county and local property tax budgets at 3% a year.

Is there a homestead exemption in South Dakota?

South Dakota has no flat dollar homestead exemption. A home you own and live in gets the owner-occupied classification, which lowers only the school general fund levy. County, city and school special education levies are identical for every property, so the saving comes from a lower rate on one part of the bill rather than from exempt value. File the owner-occupied certificate with your county director of equalization by March 15, and once approved it stays with the home until it is sold or the use changes.

Other state relief for homeowners:

• Seniors and disabled owners: None of South Dakota's senior and disability programs exempt a set dollar amount of value. The assessment freeze locks in your home's taxable value so later increases are not taxed; for applications due April 1, 2026 you must be 65 or older or disabled, have income under $56,595 in a single-member household or $66,885 in a multiple-member household, have lived in South Dakota five years and in the house at least 200 days last year, and have a home worth less than $514,500 unless you qualified in a prior year. A separate refund program pays back part of the tax for people 65 or older or disabled with 2025 income at or below $17,215 single or $23,265 per household, applied for between May 1 and July 1. A third option for homeowners 70 or older simply delays the tax until the home is sold, collected then as a lien with interest. All these limits are adjusted year to year.
• Disabled veterans: A veteran rated permanently and totally disabled from a service-connected disability who owns and occupies the home has the first $200,000 of its value exempted, and unremarried surviving spouses can qualify too. Apply through the county director of equalization by November 1, and once approved it stays until the property is sold or transferred. A paraplegic veteran, or one who has lost the use of both lower limbs, gets a full exemption from all property tax instead, provided the home is specifically designed for wheelchair use.
• Non-veteran paraplegic homeowners can get a graduated reduction in the tax due based on income, with an April 1 deadline. A municipal reduction for people 65 or older or disabled cuts city taxes the year after you apply, but only cities that passed an ordinance offer it and Rapid City is currently the only one. Two 2026 laws will also lower owner-occupied bills from 2027: one directs sales tax money to schools, lowering the school owner-occupied levy statewide, and another lets counties adopt a local sales tax whose proceeds must come back as a credit on the county share of owner-occupied bills.

South Dakota sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in South Dakota?

Taxes are due and payable January 1 of the year after the assessment, collected by the county treasurer. You can split the bill: pay the first half by April 30 and the second by October 31 and nothing goes delinquent. Miss those and the unpaid half becomes delinquent on May 1 or November 1 and starts accruing monthly interest. Bills of $50 or less must be paid in full by April 30, and when a deadline lands on a weekend it moves to the last working day of that month.

South Dakota splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in South Dakota?

You contest the assessed value with the local board of equalization, then the county board of equalization, then the Office of Hearing Examiners or circuit court. The filing deadline is typically mid-March to the local board, with the county board about three weeks later; the exact dates shift each year. Your assessment notice arrives by March 1 and the clock is short, so read it as soon as it comes. For the 2026 assessment year, appeals were due to the local board by March 12 and to the county board by April 7. You must appeal to the local board first or you forfeit the right to go further, except that owners living outside the local board's jurisdiction and owners in unorganized townships go straight to the county board. A letter, email or signed form PT17 counts, and it must be in the clerk's hands by the deadline, though a postmark by that date is treated as timely. From the county board you have until May 15 to reach the Office of Hearing Examiners, or 30 days to go directly to circuit court, but not both.

South Dakota property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.