Frequently Asked Questions

How do I apply for owner-occupied status to lower my property taxes?

Definition: Owner-occupied property is just that - property that is lived in by the owner. For example, a mobile home would qualifty for the tax credit if the person who lives in it is also the owner.

How to apply: Download the form or visit your local counties Director of Equalization. Complete the owner-occupied certificate and mail or deliver it to the County Director of Equalization office by March 15 of the current year.



Where can I find information on how my property valuation is determined?

Contact your County Director of Equalization or email Property Tax Division.



How do I appeal the valuation of my property?

As the owner of real property in South Dakota, you have the right to ensure your property is being assessed at no more than market value and equitably in relationship to other properties in your area. When you receive your assessment notice, check to make sure the property is listed correctly. Look at the assessed value. Ask yourself, "If I sold this property, is this the amount I would expect to receive?" If it's higher than what you think you could sell it for, first talk to your County Director of Equalization to find out how the values were determined. If you still disagree with the assessment, you may want to consider appealing the assessment.

Step 1: Appeal to the local board of equalization. Notify the clerk of the local board of your intentions to appeal by mid-March*. The local board will hold a hearing and must notify you in writing of their decision by the end of March. If you disagree...

Step 2: Appeal to the county board. Write a letter to the county board stating your intent to appeal; it must be received by the board by the first of April*. The board will hold a hearing and must notify you of their decision. If you disagree...

Step 3: Appeal to the Office of Hearing Examiners. Send a letter to the chief administrative law judge by mid-May*. You will receive additional information from that office on how and when the hearing of your appeal will be conducted. If you disagree with the decision...

Step 4: Appeal ot hte circuit court. To be valid, your appeal must be made within 30 days after receiving the notice of the decision from OHE. The court will instruct you as to how and when the hearing of your appeal will be conducted.



How do I appeal the classification of my property?



How do I appeal for the Elderly and Disabled Assessment Freeze on my property?

Download the form or obtain an application form from your local County Treasurers office. Your local County Treasurers office will assist you with any questions you may have about the form. Complete the form and return it to your local County Treasurer on or before April 1 of the current year. For more information, view the Assessment Freeze Brochure.



How do paraplegics apply for the property tax reduction for a paraplegic or paraplegic veteran?

Download the form or obtain an application form from your local County Treasurers office. Your local county treasurers office will assist you with any questions you may have about the form. Complete the form and return it to your local county treasurer on or before April 1 of the current year. For more information, view the Property Tax Reduction Brochure.



How do I apply for a tax incentive for the renewable resource energy system?

Contact your County Director of Equalization or email Property Tax Division. For more information, see brochure.



How do I find information on how my property taxes are calculated?

Step 1: Establishing the Value of Property - Because all property is not of equal value, individual values are arrived at based on the price the property would bring if sold. This selling price, determined by the sale price of comparable properties and known as the true and full value, is what establishes the value of the property.

Step 2: Establishing the Amount of Tax - The higher the cost of operating the city or school district, the larger the revenues required from property taxes. Revenues from property taxes, combined with other monies such as federal grants, must equal the size of the budget of the unit of government.

Step 3:Establishing a Tax Rate - The tax rate is based on steps one and two. The tax rate for all property in a local unit of government is arrived at by dividing the value of all the property into the amount of the budget that is unfunded from other sources.

For questions on a specific property, you will need to contact your local County Director of Equalization. For general property tax questions, you can call the Department of Revenue at 605.773.3311.

 

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