Property Tax
The Property Tax Division is responsible for overseeing the property tax assessment and tax laws of the state. The funds collected are the primary source of funding for school systems, counties, municipalities, and other local government units. Property tax administration is the responsibility of local government. The authority of the department is limited to assisting local government units in making property tax assessments that are fair and in compliance with the law. The department does not collect or use property taxes, however it does estimate the full and true value (centrally assess) of some public utilities, railroads and air line companies.
AGRICULTURAL LAND PRODUCTIVITY VALUATION Beginning with the 2010 assessments (for taxes payable in 2011) agricultural land in South Dakota will be assessed based upon its productivity value. The Department of Revenue and Regulation (Department) contracts with the Economics Department of South Dakota State University (SDSU) to produce the “productivity value” or the “formula value” for the productivity valuation system. This value is the starting point for valuing all agricultural land in the state. This starting value is adjusted by the county Director of Equalization to ensure uniform and fair valuations. Click below for more information. Property Tax Productivity Valuation
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NEW PROGRAM: Property Tax Exemption for Disabled Veterans
Veterans that have been rated as permanently and totally disabled as the result of a service connected disability may be eligible for up to $100,000 of their property value to be exempt from property taxes.
View program flyer, brochure and form.
Transferring property
A fee is hereby imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the State of South Dakota, which fee shall be paid by the grantor.
http://legis.state.sd.us/statutes/DisplayStatute.aspx?Type=Statute&Statute=43-4-21
There are some instances which are exempt from this fee. Following is a link to such exemptions.
http://legis.state.sd.us/statutes/DisplayStatute.aspx?Type=Statute&Statute=43-4-22
Transfers that are exempt shall have it clearly stated as such. Following is the link for this requirement
http://legis.state.sd.us/statutes/DisplayStatute.aspx?Type=Statute&Statute=43-4-23
General Topics
County Auditors - County auditor forms used for budget and levy purpose.
County Officials Contact Information - A list of county officials that deal with property tax issues.
Due Dates, Delinquencies and Tax Sales
Forms - Tax forms.
Frequently Asked Questions - A list of commonly asked property tax questions.
Legislative Update - 2004 South Dakota legislative update.
Mobile Homes - This information is currently being revised by the department. If you have any questions please call 605-773-3311.
Property Tax Appeal Process - The department has developed two appeal process guides for citizens and public administrators.
Property Tax Legislation - Recent changes in property tax laws. Also school levy history.
Property Tax Relief Programs - Information on a number of different relief programs funded by the legislature and administered by the department.
Publications - Property Tax publications.
Public Utilities, Railroad, & Airflight Property Reports - Users will find in-depth explanations on how these properties are assessed as well as applicable forms.
Opt Out - Tax limitation information.
School District Revenue & Expenditure Information - Statistics about South Dakota school districts and the students they serve.
School District Identifier - Locator - This site allows you to locate and view geographic boundaries of land to determine their proximity to South Dakota School Districts.
School District Maps By County - Click a county name to view a map of school districts by county. Each map is 34 inches by 22 inches in size and in PDF format.
Useful Links
South Dakota Department of Education
South Dakota Association of Assessing Officers
South Dakota
Association of Counties
South Dakota
Association of County Commissioner
South Dakota Legislative Research Council - Search South Dakota Laws
Contact Us
South Dakota Department of Revenue & Regulation
445 East Capitol Avenue
Pierre, SD 57501
County Contacts
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Who We Are | Forms | Publications | News Releases | State of South Dakota South Dakota Department of Revenue & Regulation 445 East Capitol Avenue Pierre, SD 57501-3185 Phone: (605)-773-3311 Fax: (605)-773-6729 E-Mail Address: webman@state.sd.us |