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Agriculture Tax

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.

 

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 Environment 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. 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 Online Forms


Assessment Year Productivity Information (by county)

See the income data used to develop the system and commodity formula value for each county in South Dakota.

You can see a brief explanation of the system and the commodity prices used for the 2019 assessment year in both the Productivity Valuation Explanation (PDF) and Commodity Prices Assessment (PDF).

You can also view the annual income values in the Non-Crop Olympic Average Changes (PDF) and Crop Olympic Average Changes (PDF).