South Dakota property tax appeals, 2027
In South Dakota, you appeal a property assessment to the Local Board of Equalization, and the deadline is the Thursday before the third Monday in March. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 66 counties, state and county recordsHow appeals work in South Dakota
| Rule | What applies |
|---|---|
| What you argue | Market value as of November 1 of the year before the assessment (SDCL 10-6-105); uniformity is also recognized (SDCL 10-11-13, 10-11-26; S.D. Const. art. XI, §2) |
| How homes are assessed | 100% of market value |
| Deadline | Written appeal received by the clerk by the Thursday before the third Monday in March, postmark accepted (SDCL 10-11-16); first Tuesday in April where a consolidated board sits (10-11-67). |
| First appeal to | Local Board of Equalization |
| What the notice shows | Market value as “Full and True Value”; assessed value as “Total Adjusted Assessed Valuation”. Mails: Every parcel, every year, by March 1 (SDCL 10-6-154) |
| Sale prices public | Yes |
| Statutes | Grounds: SDCL 10-6-104, 10-6-119, 10-11-13. Filing: SDCL 10-11-16, 10-11-26. Assessor’s evidence: SDCL 10-6-155(2). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every South Dakota county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Minnehaha County | Not yet published | — | — | Scan from recent sales |
| Pennington County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Brown County | Not yet published | — | — | Scan from recent sales |
| Brookings County | Not yet published | — | — | Scan from recent sales |
| Meade County | Not yet published | — | — | Scan from recent sales |
| Codington County | Not yet published | — | — | Scan from recent sales |
| Lawrence County | Not yet published | — | — | Scan from recent sales |
| Yankton County | Not yet published | — | — | Scan from recent sales |
| Davison County | Not yet published | — | — | Scan from recent sales |
| Beadle County | Not yet published | — | — | Scan from recent sales |
| Hughes County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Clay County | Not yet published | — | — | Scan from recent sales |
| Oglala Lakota County | Not yet published | — | — | Scan from recent sales |
| Lake County | Not yet published | — | — | Scan from recent sales |
| Butte County | Not yet published | — | — | Scan from recent sales |
| Roberts County | Not yet published | — | — | Scan from recent sales |
| Charles Mix County | Not yet published | — | — | Scan from recent sales |
| Custer County | Not yet published | — | — | Scan from recent sales |
| Todd County | Not yet published | — | — | Scan from recent sales |
| Turner County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Hutchinson County | Not yet published | — | — | Scan from recent sales |
| Fall River County | Not yet published | — | — | Scan from recent sales |
| Bon Homme County | Not yet published | — | — | Scan from recent sales |
| Hamlin County | Not yet published | — | — | Scan from recent sales |
| Moody County | Not yet published | — | — | Scan from recent sales |
| Spink County | Not yet published | — | — | Scan from recent sales |
| McCook County | Not yet published | — | — | Scan from recent sales |
| Tripp County | Not yet published | — | — | Scan from recent sales |
| Day County | Not yet published | — | — | Scan from recent sales |
| Dewey County | Not yet published | — | — | Scan from recent sales |
| Walworth County | Not yet published | — | — | Scan from recent sales |
| Kingsbury County | Not yet published | — | — | Scan from recent sales |
| Brule County | Not yet published | — | — | Scan from recent sales |
| Marshall County | Not yet published | — | — | Scan from recent sales |
| Deuel County | Not yet published | — | — | Scan from recent sales |
| Gregory County | Not yet published | — | — | Scan from recent sales |
| Edmunds County | Not yet published | — | — | Scan from recent sales |
| Clark County | Not yet published | — | — | Scan from recent sales |
| Corson County | Not yet published | — | — | Scan from recent sales |
| Lyman County | Not yet published | — | — | Scan from recent sales |
| Hanson County | Not yet published | — | — | Scan from recent sales |
| Bennett County | Not yet published | — | — | Scan from recent sales |
| Hand County | Not yet published | — | — | Scan from recent sales |
| Stanley County | Not yet published | — | — | Scan from recent sales |
| Douglas County | Not yet published | — | — | Scan from recent sales |
| Perkins County | Not yet published | — | — | Scan from recent sales |
| Aurora County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Ziebach County | Not yet published | — | — | Scan from recent sales |
| Potter County | Not yet published | — | — | Scan from recent sales |
| Sanborn County | Not yet published | — | — | Scan from recent sales |
| McPherson County | Not yet published | — | — | Scan from recent sales |
| Miner County | Not yet published | — | — | Scan from recent sales |
| Faulk County | Not yet published | — | — | Scan from recent sales |
| Haakon County | Not yet published | — | — | Scan from recent sales |
| Mellette County | Not yet published | — | — | Scan from recent sales |
| Buffalo County | Not yet published | — | — | Scan from recent sales |
| Jerauld County | Not yet published | — | — | Scan from recent sales |
| Sully County | Not yet published | — | — | Scan from recent sales |
| Campbell County | Not yet published | — | — | Scan from recent sales |
| Harding County | Not yet published | — | — | Scan from recent sales |
| Hyde County | Not yet published | — | — | Scan from recent sales |
| Jones County | Not yet published | — | — | Scan from recent sales |
South Dakota questions
When is the property tax appeal deadline in South Dakota?
Written appeal received by the clerk by the Thursday before the third Monday in March, postmark accepted (SDCL 10-11-16); first Tuesday in April where a consolidated board sits (10-11-67). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in South Dakota?
The Local Board of Equalization hears the first appeal (SDCL 10-11-16, 10-11-26).
How is a home assessed in South Dakota?
At 100% of market value, valued as of November 1 of the year before the assessment (SDCL 10-6-105).
What does a South Dakota assessment notice show?
The market value, labeled “Full and True Value”, and the assessed value, labeled “Total Adjusted Assessed Valuation”. Notices mail: Every parcel, every year, by March 1 (SDCL 10-6-154).
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- SDCL 10-6-104 (full and true value)
- SDCL 10-6-105 (November 1 valuation)
- SDCL 10-6-119 (fair market value)
- SDCL 10-6-121 (sales ratio)
- SDCL 10-6-154 (notice by March 1)
- SDCL 10-6-155 (increase over 20%)
- SDCL 10-6-158 (owner-occupied growth limit)
- SDCL 10-11-13 (local board)
- SDCL 10-11-16 (appeal deadline)
- SDCL 10-11-26 (county board)
- SDCL 7-9-7 (certificate of value)
- ARSD 64:04:01:04 (assessment notice contents)
- SD DOR, 2026 property tax appeal process guide
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).