Director of Equalization
The County Director of Equalization is appointed by the Board of County Commissioners and is responsible for the fair and equitable assessment of all real property within the county for property tax purposes. South Dakota law requires that all property be assessed at its full and true market value to ensure a uniform and equitable tax system.
The Director of Equalization's office maintains property records, determines property values, processes assessment changes, and prepares and mails annual assessment notices by March 1 of each year. The office also administers property tax exemptions, assists property owners with assessment questions, and maintains ownership and property characteristic records.
Property owners who disagree with their assessment have the right to appeal through the local Board of Equalization, the County Board of Equalization, the South Dakota Office of Hearing Examiners, or directly to Circuit Court, as provided by law.
The Director of Equalization's office is governed by the laws and administrative rules of the State of South Dakota and works to ensure that all property assessments are fair, accurate, and consistent. The office is committed to providing courteous service and helping property owners better understand the assessment process.
SD Department of Revenue - Property Tax Division.
Property Assessment Appeal Process
If you believe your property has been assessed at a value higher than its fair market value, you have the right to appeal your property assessment. An appeal challenges the assessed value of your property—not the amount of property taxes you pay.
Before filing an appeal, property owners are encouraged to review their assessment information and contact the Director of Equalization's office to discuss any questions or concerns regarding their property's valuation. Many questions can be resolved by reviewing the property's characteristics and comparable market information.
If you choose to file an appeal, it must be submitted within the timeframes established by South Dakota law. Appeals may be heard by the Local Board of Equalization, the County Board of Equalization, and, if necessary, through additional levels of appeal as provided by state law.
For more detailed information about the property assessment appeal process, filing deadlines, and required forms, please click HERE.
Productivity
All land classified as agricultural in the State of South Dakota is assessed using the Agricultural Productivity Model as required by state law. Rather than being valued solely on market value, agricultural land is assessed based on its ability to produce agricultural income.
The Productivity Model uses an Olympic Average to determine whether agricultural land values should increase or decrease. This method excludes the highest and lowest data points from a specified period and averages the remaining years, helping to minimize the effects of unusually high or low production years.
The Productivity Model considers several county-specific factors, including:
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Average crop production (yields)
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Cash rental rates
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Agricultural land sales data
These factors are analyzed to establish fair and equitable agricultural land values that reflect the productive capacity of the land while maintaining consistency throughout the state.
Click HERE for more information about this method for valuing land.
