South Dakota’s property tax laws are codified in various chapters of Title 10 of the South Dakota Codified Laws.
Title 10 can be accessed on the Legislative Research Council’s website.
There are also numerous administrative rules that govern property assessment administration and the assessor profession in South Dakota.
Rules concerning the certification of assessing officers are located at ARSD Art. 64:02.
General property tax rules are located at ARSD Art. 64:03.
The Assessors Handbook is located at ARSD Art. 64:04.
Finally, rules related to the Sales Ratio study are located at ARSD Art. 64:05.
Please contact the South Dakota Department of Revenue, Property and Special Tax Division, at 605.773.3311605.773.3311 with any questions about South Dakota’s property tax laws and regulations.