property tax publications

Property Tax Publications

2013 Appeal Process Guide for the Property Owner (updated 12/12)
2013 Appeal Process Guide for Local, County and Consolidated Board of Equalization Members (updated 12/12)

Summary of the Assessment Process

Tax Refund Program for Senior Citizens and Citizens with Disabilities
Your Property Taxes: How they are calculated, how to appeal, and how the property tax reduction program works (updated 01/05)
Tax Limitation and Opt Out Information For All Taxing Districts (Updated 05/12/10)
- Non-School Districts
- School Districts
Relief Programs
Property Tax Statistical Information
- Intro
- Recapitulation of Tax List
  Tax Information -
  
  County: This levy and tax is the total amount for county purposes only.
  Secondary Road: This is applicable to unorganized townships only.
  Subdistricts of South Dakota Conservancy Districts: This is a special tax levied and used by the Subdistrict Conservancy Districts only. (Not all counties or part of counties participate)
  Telephone Outside Corporate Limits: This is a tax paid by telephone companies. It carries a special levy and the tax collected goes into the County General fund.
  Special Assessments: Includes assessments such as sidewalks, curb and gutter, weed mowing, etc.
  Cities and Towns: This levy and tax is the total amount for city purposes only.
  Schools: This is the amount of valuation and taxes for school purposes only. Valuation and levies for the different categories are listed in a separate part of this publication.
  Mobile Homes: This valuation and tax is not included int he above explanations, but the tax is apportioned as other taxes and considered as other revenue when setting up the budget.
  
  Recap 2002
  Recap 2003
  Recap 2004
  Recap 2005
  Recap 2006
  Recap 2007
  Recap 2008
  Recap 2009
  Recap 2010
  Recap 2011
- Abstract Values
  Valuation-
  
  County: This levy and tax is the total amount for county purposes only.
  
  Abstract 2004
  Abstract 2005
  Abstract 2006
  Abstract 2007
  Abstract 2008
  Abstract 2009
  Abstract 2010
- Municipalities - Amount of Assessed Valuation, Levies and Taxes: All incorporated municipalities within the state are listed. The taxable valuation and all levies applied to that valuation are listed and used to determine total amount of property taxes within the municipality.
- Assessed Dollar Per Acre - Agricultural Land Each county is listed showing the average assessed dollar per acre of agricultural land within each county. A state wide average is also listed.
- Equalized Valuations of ag, non-agricultural acreages, owner-occupied, other non-agricultural property and centrally assessed properties are listed by county. The valuations are for the taxes that will be paid on these properties in 2005.
- Property Taxes Collected From All Sources: Upon receipt of property taxes, the county distributes the money back to the different taxing entities. The table shows total amount that was to be collected for each type of taxing district and the amount and the percent that was collected.
- County Warrants and Encumbrances: County expenditures for specific purposes and total county expenditures. These are un-audited reports.
- Schools - Amount of Assessed Valuation Taxes For School Purposes: All school districts, taxable valuations, and how levies are applied to that valuation are listed. Taxes are calculated by applying the ag levy against the ag valuation, the na-z levy against the na-z value, the owner-occupied levy against the owner-occupied valuation, and the non-ag levy against all other valuations. These levies include General Fund, Capitol Outlay, Special Education, Pension and any other fund, if a levy was made.
- Townships - Amount of Assessed Valuation Taxes For Townships Purposes: All organized townships are listed. The taxable valuation and the levies applied to that valuation are listed and used to determine total amount of property taxes for townships purposes. (There are eight counties that do not have organized townships.)
Assessment and Sales Information
- Assessment & Sales Intro - - Cover and introduction pages to statistical report
- County Statistical Report - - Statistical report for each of sixty-six counties in state. Shown are sales statistics for the different classes of properties that sold in the county for the 2 year period.
- City Statistical Report - - Statistical report for cities within the State. Shown are sales statistics for the different classes of properties that sold in the city for the 2 year period.
- County Rankings - Sales Ratio - - Rankings of each county by different classes of property - - using Sales Based Average Ratio.
- County Rankings - Medians - - Rankings of each county by different classes of property - using the Median Assessment Ratio.
- Frequency Distribution - - Shows where ratios lie for every sale in the sixty-six counties.
Past Ratio Study Reports

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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