Property Tax Laws & Regulations

Find information on property tax laws and assessment appeals for businesses.

Property Tax Codified Laws

Most of South Dakota’s property tax laws are codified in various chapters of Title 10 of the South Dakota Codified Laws.

• SDCL 10-1 Department of Revenue
• SDCL10-4 Property Subject to Taxation
• SDCL 10-5 Situs of Property for Taxation
• SDCL 10-6 Annual Assessment of Property
• SDCL 10-9 Assessment of Mobile Homes
• SDCL 10-10 Classification and Valuation of Real Estate
• SDCL 10-11 Equalization, Review and Correction of Assessments
• SDCL 10-12 State and Local Property Levies