In the upcoming weeks, the Department of Revenue will provide our 2020 training for County Directors of Equalization (DOE) on how to apply SDCL 10-6-33.31, the law that permits the DOE to make an agricultural land adjustment to a parcel of agricultural land.
Ag land is assessed based on the land’s agricultural productivity formula value as directed by SDCL 10-6-33.28 through SDCL 10-6-33.37. The assessed value of a parcel of ag land may be adjusted by the DOE if the productivity of the land is affected by one or more of the eight factors listed in SDCL 10-6-33.31. For information regarding property tax assessments of agricultural land in South Dakota and how it is based on the land's productivity value, please see our Agricultural Land Productivity Formula Tax Fact.
Please monitor yourselves for symptoms and your temperature before attending the class. If anyone is sick or has had a COVID-19 exposure, please do not attend the workshop in person. We will work with you to try to make up the training.