Property Tax Due Dates in South Dakota

South Dakota property taxes are administered at the county level. Property is assessed at its full and true value (market value) as of November 1 of the prior year. South Dakota has no state income tax, which means property taxes are an important funding source for local governments and schools. South Dakota offers meaningful relief programs for seniors and veterans, and has no sales tax on groceries, which partially offsets the property tax burden. Tax bills are mailed in the spring and due in two installments.

South Dakota property taxes are paid in two equal installments: First half: Due April 30 Second half: Due October 31 A 10% penalty applies to late payments. After two years of non-payment, taxes may be sold. Most counties offer online payment. Contact your county treasurer for payment options.

South Dakota property tax relief programs: Property Tax Reduction for Elderly and Disabled — Qualifying South Dakota residents who are 66 or older or disabled, with income under $16,000 (owner) or $14,000 (renter) and assets under $170,000, may receive a reduction in assessed value. Apply with your county director of equalization by April 1. Property Tax Assessment Freeze — Qualifying seniors 66 or older or disabled with income under $29,000 may freeze their property's assessed value, preventing future increases. Apply with your county director of equalization. Disabled Veteran Exemption — Veterans with a service-connected disability of 100% receive a $150,000 reduction in assessed value. Surviving spouses may continue the exemption. Apply with your county director of equalization.

South Dakota property tax appeals go to the county Board of Equalization: Deadline: File an appeal with the county Board of Equalization by March 1 of the current tax year (for values as of the prior November 1). Process: The county Board of Equalization meets in March. Present comparable sales or evidence of lower market value. Further appeal: Appeal county decisions to the State Board of Equalization by July 1, and then to Circuit Court.