South Dakota

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Nov 1  
Value Notices Issued: Mar 1  
Appeal Deadline: Mar 16 Thursday before 3rd Monday
Tax Bills Due: Apr 30 
Oct 31
1st half installment
2nd half installment

key tax dates – personal property

Assessment Date: Exempt
Tax Bills Due: Exempt