Tax Code Reference
Effective Rate: 1%
South Dakota
Property Tax Code
South Dakota Codified Laws — Title 10 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in South Dakota.
Quick Facts
Assessment Authority
County Director of Equalization
Appeal Board
County Board of Equalization
Assessment Ratio
85% of true and full value
Assessment Cycle
Annual
Appeal Deadline
March 12, 2026 — written appeal to the LOCAL board of equalization (postmark counts)
Assessment System
Governing CodeSouth Dakota Codified Laws — Title 10 (Taxation)
Assessment AuthorityCounty Director of Equalization
Assessment Ratio85% of true and full value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / Office of Hearing Examiners
Appeal DeadlineMarch 12, 2026 — written appeal to the LOCAL board of equalization (postmark counts)
Key Notes for South Dakota
South Dakota assesses at 85% of true and full value. The Board of Equalization meets in March/April.
Hearing Types Available
1
County Board of Equalization2
Office of Hearing Examiners3
Circuit CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of reduction