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Frequently Asked Questions
The Property Tax FAQ’s are compiled from phone calls that staff field on a daily basis. If your question is not included in this list of questions, feel free to email our office and let us know what is on your mind. We will try to include as many questions as possible in this list.
How do I apply for owner-occupied status to lower my property taxes?
Where can I find information on how my property valuation is determined?
How do I appeal the valuation of my property?
How do I appeal the classification of my property?
How do I apply for the Elderly and Disabled Assessment Freeze on my property?
How do paraplegics apply for the property tax reduction for a paraplegic or paraplegic veteran?
How do I apply for a tax credit for renewable resource energy system?
How do I find information on how my property taxes are calculated?
How do I register my mobile home for property taxes?
How do I apply for owner-occupied status to lower my property taxes?
Definition: Owner-occupied property is just that - property that is lived in by the owner. For example, a mobile home would qualify for the tax credit if the person who lives in it is also the owner. For more information please see the publication, Your Property Taxes: How they are Calculated, How to Appeal, and how the Property Tax Reduction Program works. This is a great source of information on property taxes.
How To Apply:
Download the form or visit your local counties Director Equalization. Complete
the owner-occupied certificate and mail or deliver it to the County
Director of Equalization office by March 15 of the current year.
Where can I find information on how my property valuation is determined?
Contact
your county
Director of Equalization or the
Property Tax Division.
How do I appeal the valuation of my property?
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 and equitably in
relationship to other properties in your area. When you receive your
assessment notice, check to make sure the property is listed correctly.
Look at the assessed value. Ask yourself, “If I sold this property, is
this the amount I would expect to receive?”. If it’s higher than what
you think you could sell it for, first talk to your county director of
equalization to find out how the values were determined. If you still
disagree with the assessment, you may want to consider appealing the
assessment.
STEP 1: Appeal to the local board of equalization. Notify the clerk of the local
board of your intentions to appeal by mid-March*. The local board will
hold a hearing and must notify you in writing of their decision by the
end of March.
IF YOU DISAGREE…
STEP 2: Appeal to the county board. Write a letter to the county board stating
your intent to appeal; it must be received by the board by the first
part of April*. The board will hold a hearing and must notify you of
their decision.
IF YOU DISAGREE…
STEP 3: Appeal
to the Office of Hearing Examiners. Send a letter to the chief
administrative law judge by mid-May*. You will receive additional
information from that office on how and when the hearing of your appeal
will be conducted.
IF YOU DISAGREE WITH THE DECISION…
STEP 4: Appeal to the circuit court. To be valid, your appeal must be made within 30 days after receiving notice of the decision from OHE. The court will instruct you as to how and when the hearing of your appeal will be conducted.
How do I appeal the classification of my property?
Download the
2004 Appeal Process Guide for the
Property Owner
How do I apply for the Elderly and Disabled Assessment Freeze on my property?
Download the form or obtain an application form from your local County Treasurers office. Your local county treasurers office will assist you with any questions you may have about the form.
Complete the form and return it to your local county treasurer on or before April 1 of the current year. For more information, view the Assessment Freeze Brochure.
How do paraplegics apply for the property tax reduction for a paraplegic or paraplegic veteran?
Download the form or obtain an application form from your local County Treasurers office. Your local county treasurers office will assist you with any questions you may have about the form.
Complete the form and return it to your local county treasurer on or before April 1 of the current year. For more information, view the Property Tax Reduction Brochure.
How do I apply for a tax credit for the renewable resource energy system?
Contact your county Director of Equalization or the Property Tax Division.
How do I find information on how my property taxes are calculated?
Step One - Establishing the Value of Property - Because all property is not of equal value, individual values are arrived at based on the price the property would bring if sold. This selling price, determined by the sale price of comparable properties and known as the true and full value, is what establishes the value of the property.
Step Two - Establishing the Amount of Tax - The higher the cost of operating the city or school district, the larger the revenues required from property taxes. Revenues from property taxes, combined with other monies such as federal grants, must equal the size of the budget of the unit of government.
Step Three - Establishing a Tax Rate - The tax rate is based on steps one and two. The tax rate for all property in a local unit of government is arrived at by dividing the value of all the property into the amount of the budget that is unfunded from other sources.
See also
Your Property Taxes: How they
are Calculated, How to Appeal, and how the
Property Tax Reduction Program works. This publication
provides an excellent explanation of how property taxes are calculated.
For questions on a specific property, contact your local County Director of Equalization or Colleen Skinner of the Department of Revenue, at (605) 773-5120.
How do I register my mobile home for property taxes?
Mobile homes manufactured after 1977 are considered real estate and do not have to be registered. Mobile homes manufactured before 1977 must be registered annually on or before the first day of February unless they have already been considered real estate. (If in doubt, contact your County Director of Equalization.)
Take completed forms AND the title of the mobile home to your County Director of Equalization office.
Complete the Mobile Home Registration Form obtained from the County Director of Equalization office on or before February 1.
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