Owning in South Dakota
Data from January 2026
Property tax in South Dakota
The typical owner in South Dakota pays $2,724 a year, about 1.06% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in South Dakota
- Typical tax
- $2,724
- per year, typical household
- 13% less than the U.S.
- Effective rate
- 1.06%
- tax ÷ value (estimate)
- 13% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 4
- published by the state, with the source
The state's rules
South Dakota's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as South Dakota's official source states them. Tap "What the source says" to read the exact text.
| Rule | What South Dakota says | Source |
|---|---|---|
| What triggers a new assessment | In South Dakota the county director of equalization values your property at market value and mails the assessment notice by March 1 every year. For the tax, that value is equalized to 85%. What the source says“After determining the market value and the classification of a parcel of property, the assessor sends a notice to the property owner. This assessment notice is to be mailed by March 1 of every year.” | South Dakota Department of Revenue Verified November 6, 2026 |
| Homestead exemption | If you own and live in your home (house, condo, townhouse, duplex, triplex, fourplex or mobile home), you can apply for owner-occupied status, which gives you a lower school tax levy. Send the form to your county director of equalization by March 15. In South Dakota, the program named "Homestead Exemption" is something else: it defers the tax from age 70. What the source says“If an individual has recently purchased a home, they may be eligible to qualify for a reduced property tax rate. Please send the completed form to your County Director of Equalization by March 15.” | South Dakota Department of Revenue Verified November 6, 2026 |
| Protest deadline One for the whole state | First talk to your county director of equalization. If you still disagree, appeal in writing (a letter, email or Form PT17) to the local board of equalization; in 2026 the clerk had to receive it by March 12. If you do not appeal to the local board first, you lose the right to go on. Then you can appeal to the county board (in 2026, by April 7, with the county auditor) and then to the Office of Hearing Examiners or Circuit Court. Bring evidence, such as sales of similar homes. What the source says· SDCL 10-11“If you still disagree with the assessment on your property, your first step in the appeal process is to the local board of equalization. … A taxpayer must appeal first to the Local Board of Equalization (SDCL 10-11-27.) If they fail to do so, they forfeit their appeal rights to the remaining boards. … To appeal to the local board, you must notify the clerk of the local board in writing. The clerk must receive your notification by March 12, 2026. Postmarked by this date is considered timely. … The written appeal must be received by the county auditor by April 7, 2026.” | South Dakota Department of Revenue Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, When to pay.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of South Dakota, with the typical home value and the effective rate. Highest tax first.
| Lincoln County | $3,990 | $348,300 | 1.15% |
|---|---|---|---|
| Union County | $3,317 | $301,100 | 1.10% |
| Minnehaha County | $3,281 | $287,600 | 1.14% |
| Pennington County | $3,265 | $302,200 | 1.08% |
| Meade County | $3,129 | $310,900 | 1.01% |
| Brookings County | $2,981 | $264,600 | 1.13% |
| Clay County | $2,937 | $232,300 | 1.26% |
| Custer County | $2,879 | $372,100 | 0.77% |
| Lawrence County | $2,744 | $346,500 | 0.79% |
| Stanley County | $2,679 | $203,500 | 1.32% |
| Hughes County | $2,659 | $242,000 | 1.10% |
| Brown County | $2,598 | $221,100 | 1.18% |
| Lake County | $2,546 | $247,600 | 1.03% |
| Davison County | $2,526 | $205,800 | 1.23% |
| Moody County | $2,500 | $226,500 | 1.10% |
| McCook County | $2,444 | $230,100 | 1.06% |
| Yankton County | $2,388 | $225,900 | 1.06% |
| Hamlin County | $2,313 | $208,600 | 1.11% |
| Codington County | $2,308 | $237,700 | 0.97% |
| Butte County | $2,265 | $244,600 | 0.93% |
| Turner County | $2,181 | $222,900 | 0.98% |
| Brule County | $2,071 | $216,800 | 0.96% |
| Hanson County | $1,979 | $191,200 | 1.04% |
| Fall River County | $1,940 | $193,200 | 1.00% |
| Beadle County | $1,900 | $175,100 | 1.09% |
| Charles Mix County | $1,878 | $170,600 | 1.10% |
| Hutchinson County | $1,867 | $163,000 | 1.15% |
| Harding County | $1,863 | $166,100 | 1.12% |
| Walworth County | $1,792 | $136,600 | 1.31% |
| Hyde County | $1,743 | $181,600 | 0.96% |
| Potter County | $1,717 | $121,300 | 1.42% |
| Sully County | $1,715 | $205,400 | 0.83% |
| Bon Homme County | $1,707 | $134,100 | 1.27% |
| Kingsbury County | $1,704 | $169,500 | 1.01% |
| Deuel County | $1,694 | $205,900 | 0.82% |
| Day County | $1,693 | $173,600 | 0.98% |
| Douglas County | $1,653 | $166,900 | 0.99% |
| Sanborn County | $1,586 | $135,600 | 1.17% |
| Spink County | $1,584 | $123,300 | 1.28% |
| Aurora County | $1,574 | $151,900 | 1.04% |
| Grant County | $1,557 | $171,000 | 0.91% |
| Bennett County | $1,535 | $156,400 | 0.98% |
| Lyman County | $1,506 | $165,800 | 0.91% |
| Roberts County | $1,492 | $154,500 | 0.97% |
| Haakon County | $1,489 | $164,200 | 0.91% |
| Perkins County | $1,478 | $114,600 | 1.29% |
| Gregory County | $1,428 | $139,900 | 1.02% |
| Hand County | $1,413 | $159,300 | 0.89% |
| Clark County | $1,389 | $158,400 | 0.88% |
| Campbell County | $1,368 | $115,900 | 1.18% |
| Marshall County | $1,359 | $156,500 | 0.87% |
| McPherson County | $1,323 | $85,600 | 1.55% |
| Edmunds County | $1,313 | $163,300 | 0.80% |
| Jones County | $1,313 | $139,600 | 0.94% |
| Miner County | $1,306 | $142,600 | 0.92% |
| Jerauld County | $1,265 | $150,800 | 0.84% |
| Tripp County | $1,262 | $132,900 | 0.95% |
| Dewey County | $1,050 | $69,600 | 1.51% |
| Corson County | $1,009 | $69,800 | 1.45% |
| Todd County | $975 | $53,900 | 1.81% |
| Faulk County | $916 | $147,500 | 0.62% |
| Mellette County | $825 | $84,100 | 0.98% |
| Jackson County | $760 | $117,300 | 0.65% |
| Ziebach County | $613 | $99,600 | 0.62% |
| Oglala Lakota County | $199 | $52,900 | 0.38% |
- Lincoln $3,9901.15%
- Union $3,3171.10%
- Minnehaha $3,2811.14%
- Pennington $3,2651.08%
- Meade $3,1291.01%
- Brookings $2,9811.13%
- Clay $2,9371.26%
- Custer $2,8790.77%
- Lawrence $2,7440.79%
- Stanley $2,6791.32%
- Hughes $2,6591.10%
- Brown $2,5981.18%
- Lake $2,5461.03%
- Davison $2,5261.23%
- Moody $2,5001.10%
- McCook $2,4441.06%
- Yankton $2,3881.06%
- Hamlin $2,3131.11%
- Codington $2,3080.97%
- Butte $2,2650.93%
- Turner $2,1810.98%
- Brule $2,0710.96%
- Hanson $1,9791.04%
- Fall River $1,9401.00%
- Beadle $1,9001.09%
- Charles Mix $1,8781.10%
- Hutchinson $1,8671.15%
- Harding $1,8631.12%
- Walworth $1,7921.31%
- Hyde $1,7430.96%
- Potter $1,7171.42%
- Sully $1,7150.83%
- Bon Homme $1,7071.27%
- Kingsbury $1,7041.01%
- Deuel $1,6940.82%
- Day $1,6930.98%
- Douglas $1,6530.99%
- Sanborn $1,5861.17%
- Spink $1,5841.28%
- Aurora $1,5741.04%
- Grant $1,5570.91%
- Bennett $1,5350.98%
- Lyman $1,5060.91%
- Roberts $1,4920.97%
- Haakon $1,4890.91%
- Perkins $1,4781.29%
- Gregory $1,4281.02%
- Hand $1,4130.89%
- Clark $1,3890.88%
- Campbell $1,3681.18%
- Marshall $1,3590.87%
- McPherson $1,3231.55%
- Edmunds $1,3130.80%
- Jones $1,3130.94%
- Miner $1,3060.92%
- Jerauld $1,2650.84%
- Tripp $1,2620.95%
- Dewey $1,0501.51%
- Corson $1,0091.45%
- Todd $9751.81%
- Faulk $9160.62%
- Mellette $8250.98%
- Jackson $7600.65%
- Ziebach $6130.62%
- Oglala Lakota $1990.38%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What South Dakota publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
If you own and live in your home (house, condo, townhouse, duplex, triplex, fourplex or mobile home), you can apply for owner-occupied status, which gives you a lower school tax levy. Send the form to your county director of equalization by March 15. In South Dakota, the program named "Homestead Exemption" is something else: it defers the tax from age 70.
What the source says
“If an individual has recently purchased a home, they may be eligible to qualify for a reduced property tax rate. Please send the completed form to your County Director of Equalization by March 15.”
South Dakota Department of Revenue · Verified November 6, 2026
-
If you are an older owner
At 65 or older you can ask for an Assessment Freeze on your home, if you have owned and lived in South Dakota for five years and lived in the home at least 200 days last year; you apply each year with the county treasurer by April 1. With a low income there is also a yearly refund (apply May 1 to July 1). At 70 or older, the "Homestead Exemption" program lets you delay the tax until the home is sold; the tax and interest stay as a lien on the home.
What the source says
“You must be 65 years of age or older OR disabled ( as defined by the Social Security Act ). … You must have been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for five years, unless you received the assessment freeze in the previous year. … Applications are available online or at any county treasurer’s office beginning in January of each year and must be submitted annually to your local county treasurer's office on or before April 1st. … This program delays the payment of property taxes until the property is sold. The taxes are a lien on the property and must be paid along with the interest before the property can be transferred. … You must be at least 70 years old or a surviving spouse.”
South Dakota Department of Revenue · Verified November 6, 2026
-
If you have a disability
If you are disabled as defined by the Social Security Act, you can apply for the same assessment freeze (by April 1, every year) and the yearly refund by income.
What the source says
“You must be 65 years of age or older OR disabled ( as defined by the Social Security Act ). … This program offers eligible senior citizens and disabled individuals a yearly refund. Refunds are calculated based on your income; the Special Tax Division begins issuing refund checks at the beginning of September.”
South Dakota Department of Revenue · Verified November 6, 2026
-
If you are a veteran
If you are a veteran rated permanently and totally disabled from service (or the unremarried surviving spouse), up to $200,000 of the assessed value of the home you live in is exempt. You apply with the county assessor's office by Nov. 1. Paraplegic veterans (or with loss of use of both legs) whose home is designed for wheelchair use pay no property tax.
What the source says
“This program exempts up to $200,000 of the assessed value for qualifying property. … The veteran must be rated as permanently and totally disabled as a result of a service-connected disability. … Applications are available at the county courthouse or from the Property Tax Division and must be submitted to your local county assessor's office on or before November 1st.”
South Dakota Department of Revenue · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
State real estate transfer fee
When title to real property in South Dakota is transferred, a fee of 50 cents for each $500 of value, or fraction, is due. The law says the grantor pays it, that is, the person transferring the property; in a sale, the seller.
SDCL §43-4-21 · South Dakota Legislature (South Dakota Codified Laws) · Verified October 24, 2026
Frequently asked questions
How much is property tax in South Dakota?
The typical owner pays $2,724 a year, about 1.06% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in South Dakota?
First talk to your county director of equalization. If you still disagree, appeal in writing (a letter, email or Form PT17) to the local board of equalization; in 2026 the clerk had to receive it by March 12. If you do not appeal to the local board first, you lose the right to go on. Then you can appeal to the county board (in 2026, by April 7, with the county auditor) and then to the Office of Hearing Examiners or Circuit Court. Bring evidence, such as sales of similar homes.
How do I apply for the homestead exemption in South Dakota?
If you own and live in your home (house, condo, townhouse, duplex, triplex, fourplex or mobile home), you can apply for owner-occupied status, which gives you a lower school tax levy. Send the form to your county director of equalization by March 15. In South Dakota, the program named "Homestead Exemption" is something else: it defers the tax from age 70.
Which county in South Dakota pays the most property tax?
By amount, the highest typical tax is in Lincoln County ($3,990) and the lowest in Oglala Lakota County ($199). By effective rate, the highest is Todd County (1.81%) and the lowest Oglala Lakota County (0.38%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.