Director of Equalization
County Directors of Equalization are appointed to their office by the board of county commissioners. Their responsibility is to assess all real property in the county for property tax purposes. By law, the assessed value must be its full and true or market value. Persons dissatisfied with their assessment may appeal to their local board of equalization, county board of equalization and ultimately a state review board or directly to circuit court.
The Director of Equalization's office manages property valuations and assessment notices, which are mailed out by March 1 of each year. Our office is governed by the SD Department of Revenue - Property Tax Division.
The Appeal Process
If you feel your property is over-valued (valued higher than you would be able to sell it for) you may want to appeal your property value. This is NOT a reduction in taxes. For more information about the appeal process, please click HERE.
All land classified as Agricultural in the state of South Dakota is assessed/valued using the Productivity model, which utilizes an Olympic Average for determining how Ag land values are do to be increased or decreased.
Productivity takes into account county averages for crop production, rental income, and market sales data. Click HERE for more information about this method for valuing land.