Property Tax

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.

New Web Based Sales Ratio Program

In 2012, the Property Tax Division developed a new web based program to keep track of all sales data that is collected from the 66 counties in South Dakota. This information is now much easier for the public to access and use. The new program will allow users to view data and run reports on any county in the state. The program will have data available from the 2005 assessment year going forward.

For information prior to the 2005 assessment year, please contact the Property Tax Division at
605- 773-5120.

To access the information: Sales Ratio Program

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.

Additional Information: Property Tax Productivity Valuation

Agricultural Land Assessment and Oversight Task Force

South Dakota legislature created an Agricultural Land Assessment and Oversight Task force to review information and advise the department concerning the implementation of the provisions of law concerning the assessment and taxation of agricultural land. This task force holds meeting during the year to review information and receive input as to the workings of assessing agricultural land based on the productivity methodology

Additional Information: Ag Land Task Force

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 Brochure and Form.

Renewable Resource System Property Valuation Exemption
Below is a link to our brochure explaining the property valuation exemption for renewable resource systems.

View Program Brochure.

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.

Statute 43-4-21

There are some instances which are exempt from this fee. Following is a link to such exemptions.

Statute 43-4-22

Transfers that are exempt shall have it clearly stated as such. Following is the link for this requirement

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.

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.

Property Tax Statistics

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 Only

All taxing districts except schools

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.

Timeline

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 Municipal League

South Dakota Legislative Research Council - Search South Dakota Laws

Contact Us

South Dakota Department of Revenue

Property Tax Division

445 East Capitol Avenue

Pierre, SD 57501