Property Tax Due Dates, Delinquencies and Tax Sales

Property Tax Due Dates, Delinquencies and Tax Sales

All property taxes are requested, levied, collected, and used at the local level. The State of South Dakota does not request or receive any property tax dollars.

Taxes are due January 1 of each year. They are not considered delinquent if one-half is paid before May 1 and the other half paid before November 1. Late payment of taxes results in penalty and interest. Unpaid taxes are sold in the form of a tax certificate each year by the county treasurer on the third Monday of December. See 10-23-28.1 for limitations on this.

Holders of tax certificates purchased at the tax sale may eventually take tax deed to the property.

Below are some of the statutes pertaining to due date, payment and tax sales.

10-21-4. Due date of taxes--Acceleration on removal of property
10-21-23. Delinquency dates for real estate taxes--Interest
10-23-7. Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads
10-23-8. Offer of lands and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of certificate of sale--Entire tract sold
10-23-18. Purchaser at sale entitled to certificate--Contents--Evidence of regularity of proceedings
10-23-28.1 Sale of tax certificates after July 1, 2006
10-25-1. Period within which tax deed may be procured

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South Dakota Department of Revenue

445 East Capitol Avenue

Pierre, SD 57501-3185

Phone: (605)-773-3311

Fax: (605)-773-6729

E-Mail Address: webman@state.sd.us