Appealing Your Property Tax Assessment in South Dakota
Deadlines and steps to appeal a property tax assessment in South Dakota, and when property taxes are due.
Short answer: Assessment notices are mailed by March 1. First talk to the county director of equalization. A taxpayer must appeal first to the local board of equalization (non-residents and owners in unorganized townships excepted) or lose further appeal rights; South Dakota Department of Revenue, 2026 Property Tax Appeal Process Guide
| Appealing your assessment | Assessment notices are mailed by March 1. First talk to the county director of equalization. A taxpayer must appeal first to the local board of equalization (non-residents and owners in unorganized townships excepted) or lose further appeal rights; for 2026 the written appeal was due by March 12 and the board met March 16-20 (it meets starting the third Monday in March). Next is the county board of equalization (2026: written appeal to the county auditor by April 7). From there, appeal either to the Office of Hearing Examiners (2026: by May 15) or to circuit court within 30 days after notice of the county board's decision, but not both. Owner-occupied status and taxable/exempt status appeals go directly to the county board. |
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| When property taxes are due | Taxes are due and payable January 1 of the year following assessment and are paid to the county treasurer. They do not become delinquent if half of the bill is paid before May 1 and the remaining half before November 1. |
More South Dakota property tax & homestead exemptions
- The Homestead Exemption in South Dakota
- Senior, Veteran and Disability Property Tax Relief in South Dakota
- All South Dakota property tax & homestead exemptions rules
FAQ
How do you appeal a property tax assessment in South Dakota?
Assessment notices are mailed by March 1. First talk to the county director of equalization. A taxpayer must appeal first to the local board of equalization (non-residents and owners in unorganized townships excepted) or lose further appeal rights; for 2026 the written appeal was due by March 12 and the board met March 16-20 (it meets starting the third Monday in March). Next is the county board of equalization (2026: written appeal to the county auditor by April 7). From there, appeal either to the Office of Hearing Examiners (2026: by May 15) or to circuit court within 30 days after notice of the county board's decision, but not both. Owner-occupied status and taxable/exempt status appeals go directly to the county board.
When are property taxes due in South Dakota?
Taxes are due and payable January 1 of the year following assessment and are paid to the county treasurer. They do not become delinquent if half of the bill is paid before May 1 and the remaining half before November 1.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.