Frequently Asked Questions
Property Tax Appeal
Property Tax Relief
Public Utilities, Railroad, & Airflight Property Reports
School District Revenue & Expenditure Information
of Utility, Railroads and Airline Flight Properties
Privately or Investor Owned Water Companies
Department of Revenue is
responsible for assessing the property of companies that
provide water for public use.
Companies are required to file a South
Dakota Annual Report with the department in April. For
Annual Report forms, click
The property is assessed by the department in July and
the taxable value is then certified and sent to the counties
in August. The counties determine and collect the tax at the
same rates and at the same time as locally assessed.
Non-profit Rural Water Supply Companies
Non-profit Rural Water Supply
EXEMPT from property taxes.
Airline Flight Property
Power & Light Companies