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South Dakota property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Appeal process

Discuss valuation with the county director of equalization, then appeal to the local Board of Equalization if still disputed.

Official source. Verified .

Assessment Freeze for the Elderly & Disabled

2026 program: 65+ or Social Security-defined disability; qualifying owner-occupied single-family home, five-year South Dakota residency/ownership unless previously receiving freeze; prior-year occupancy at least 200 days; income limits apply.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in South Dakota?

Discuss valuation with the county director of equalization, then appeal to the local Board of Equalization if still disputed.

Sources

dor.sd.gov
If the land owner still disagrees with the total value of the property may submit an appeal to their local board of equalization.

Verified October 24, 2026

dor.sd.gov
Assessment Freeze for the Elderly & Disabled

Verified October 24, 2026

dor.sd.gov
Be 65 years of age or older or disabled (as defined by the Social Security Act) Have been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for five years, unless the assessment freeze was received in the previous year; and Have resided in the home for at least 200 days in the previous calendar year.

Verified October 24, 2026