Ag Land Task Force
Frequently Asked Questions
Property Tax Appeal
Property Tax Relief
Public Utilities, Railroad, & Airflight Property Reports
School District Revenue & Expenditure Information
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
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