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Property Tax Laws & Regulations

Find information on property tax laws and assessment appeals for the general public.


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.


Property Owner Appeal Process Guide

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, as well as assessed equitably in relationship to other properties. Understand the process of appealing your assessed value with the Property Owner Appeal Process Guide (PDF).