Agricultural

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Ag Land Classification

Agricultural Land Assessments

Agricultural Land Assessment Implementation and Oversight Advisory Task Force

Ag Adjustments

South Dakota Buffer Strip Program

Agriculture Tax Facts

Assessment Year Productivity Information (By County)

Ag Land Classification

For land to be classified as agricultural, it must meet the following criteria:

• The primary and main use of the land must be devoted to agricultural pursuits, such as the harvesting of crops or the raising of livestock.
• The land must also meet either an acreage requirement or a minimum income. 
  • A county's acreage requirement can range from 20 acres to 160 acres. 
  • If the land does not meet the acreage criteria, then a minimum gross income of at least $2,500 must be shown to have come from an agricultural pursuit in three of the previous five years. 

To better understand the requirements, please review the ag land classification flowchart here. 

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Agricultural Land Assessments

Agricultural land in South Dakota is assessed upon its productivity value. Following state law, the Department of Revenue contracts with the Department of Economics at South Dakota State University to produce the productivity value or “formula value” for the productivity valuation system. This formula value is the starting point for valuing all agricultural land in the state and is adjusted by the county Director of Equalization to ensure uniform and fair valuations as required by state law.

The list at the bottom ↓ of this page provides you with all Assessment Year Productivity Information, by county, in South Dakota.

Agricultural Land Assessment Implementation and Oversight Advisory Task Force

This task force provides guidance to the Department of Revenue on the implementation of the productivity system of assessing agricultural land. The Task Force holds meetings during the legislature’s interim calendar to review assessment information and make recommendations to the legislature for potential revisions to the productivity system. For additional information about the Task Force, please visit the South Dakota Legislative Research Council to view agendas and minutes from prior meetings. If you have additional questions, you can also use our live chat feature or contact the Property Taxes Division, at (605) 773-3311.

Ag Adjustments

Are you an agricultural landowner and believe any of the following factors might affect the productivity of your land? 

• Location;
• Size;
• Soil Survey Statistics;
• Terrain;
• Topographical Condition;
• Surface Obstruction;
• Climate; or
• Accessibility

Under South Dakota law, SDCL 10-6-131, landowners may submit a Request for Ag Land Adjustment to the Director of Equalization in the county the land is located in. The county Director of Equalization has the option to make an adjustment to the assessed value of agricultural land where a factor affects the productivity of the land.

To request an adjustment, complete the form below and submit it to the county director of equalization. Ag land adjustments are handled by a county director of equalization so landowners will need to submit a separate request form to EACH county in which the specific parcel(s) of land are located. This form is due by September 1 for consideration for your next year’s assessment.

Request Ag Adjustment

South Dakota Buffer Strip Program

South Dakota agricultural property owners with riparian buffer strips (a vegetated area near a body of water) have until October 15 to apply for a property tax incentive. Eligible waterways are determined by the Department of Agriculture and Natural Resources with additional waterways as allowed by the county commission. If you have questions about the eligibility of your land, contact your local Director of Equalization. To be eligible applicants must meet the following requirements:

• The land must consist of existing or planted perennial vegetation.
• The buffer strip has to be a minimum of 50 feet wide and can be a maximum of 120 feet wide. The measurement starts at the top of the bank or where the vegetation starts—whichever is closest to the water.
• The vegetation cannot be harvested or mowed before July 10, unless the riparian buffer strip is impacted by center pivot irrigation, then the perennial vegetation may not be harvested or mowed before June 25. A minimum of 4 inches of vegetation must be maintained at all times.
• The land may not be grazed from May through September.

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Agriculture Tax Facts

• Agricultural Land Productivity Formula
• Agriculture Products
• Agriculture Services
• Farm Machinery, Attachment Units, and Irrigations Equipment
• Farmers Use Tax