South Dakota property tax calculator
Homeowners in South Dakota pay a median of $2,724 each year; that equals 1.06% of the median home value, $257,400.
This is an estimate, not a bill. Your local taxing units set the rates, while your county assessor (or an appraisal district in some states) sets your value. Before paying or protesting, check with your county.
Typical bill and property tax rate in South Dakota
South Dakota's rate is higher than the US figure of 0.94%. County rates across the state range from 0.38% in Oglala Lakota County to 1.81% in Todd County. These are median figures for owner-occupied homes, based on the Census American Community Survey 5-year estimates covering 2020 to 2024.
Common home values and the yearly bill they produce in South Dakota
| Home value | State median rate, 1.06% | Oglala Lakota County, 0.38% | Todd County, 1.81% |
|---|---|---|---|
| $200,000 | $2,120 | $760 | $3,620 |
| $300,000 | $3,180 | $1,140 | $5,430 |
| $400,000 | $4,240 | $1,520 | $7,240 |
| $500,000 | $5,300 | $1,900 | $9,050 |
Multiply the home value by the effective rate. Among South Dakota counties, Oglala Lakota County has the lowest rate, while Todd County has the highest. The calculator applies your county's rate.
Property tax rates by county in South Dakota
- under 0.89%
- 0.89% to 0.98%
- 0.98% to 1.08%
- 1.08% to 1.18%
- 1.18% and up
The highest rates in South Dakota
| County | Effective rate | Median yearly tax |
|---|---|---|
| Todd County | 1.81% | $975 |
| McPherson County | 1.55% | $1,323 |
| Dewey County | 1.51% | $1,050 |
| Corson County | 1.45% | $1,009 |
| Potter County | 1.42% | $1,717 |
The lowest rates in South Dakota
| County | Effective rate | Median yearly tax |
|---|---|---|
| Oglala Lakota County | 0.38% | $199 |
| Buffalo County | 0.40% | $473 |
| Ziebach County | 0.61% | $613 |
| Faulk County | 0.62% | $916 |
| Jackson County | 0.65% | $760 |
All 66 South Dakota counties from A to Z
| County | Effective rate | Median yearly tax | Median home value |
|---|---|---|---|
| Aurora County | 1.04% | $1,574 | $151,900 |
| Beadle County | 1.08% | $1,900 | $175,100 |
| Bennett County | 0.98% | $1,535 | $156,400 |
| Bon Homme County | 1.27% | $1,707 | $134,100 |
| Brookings County | 1.13% | $2,981 | $264,600 |
| Brown County | 1.18% | $2,598 | $221,100 |
| Brule County | 0.95% | $2,071 | $216,800 |
| Buffalo County | 0.40% | $473 | $117,800 |
| Butte County | 0.93% | $2,265 | $244,600 |
| Campbell County | 1.18% | $1,368 | $115,900 |
| Charles Mix County | 1.10% | $1,878 | $170,600 |
| Clark County | 0.88% | $1,389 | $158,400 |
| Clay County | 1.26% | $2,937 | $232,300 |
| Codington County | 0.97% | $2,308 | $237,700 |
| Corson County | 1.45% | $1,009 | $69,800 |
| Custer County | 0.77% | $2,879 | $372,100 |
| Davison County | 1.23% | $2,526 | $205,800 |
| Day County | 0.97% | $1,693 | $173,600 |
| Deuel County | 0.82% | $1,694 | $205,900 |
| Dewey County | 1.51% | $1,050 | $69,600 |
| Douglas County | 0.99% | $1,653 | $166,900 |
| Edmunds County | 0.80% | $1,313 | $163,300 |
| Fall River County | 1.00% | $1,940 | $193,200 |
| Faulk County | 0.62% | $916 | $147,500 |
| Grant County | 0.91% | $1,557 | $171,000 |
| Gregory County | 1.02% | $1,428 | $139,900 |
| Haakon County | 0.91% | $1,489 | $164,200 |
| Hamlin County | 1.11% | $2,313 | $208,600 |
| Hand County | 0.89% | $1,413 | $159,300 |
| Hanson County | 1.03% | $1,979 | $191,200 |
| Harding County | 1.12% | $1,863 | $166,100 |
| Hughes County | 1.10% | $2,659 | $242,000 |
| Hutchinson County | 1.15% | $1,867 | $163,000 |
| Hyde County | 0.96% | $1,743 | $181,600 |
| Jackson County | 0.65% | $760 | $117,300 |
| Jerauld County | 0.84% | $1,265 | $150,800 |
| Jones County | 0.94% | $1,313 | $139,600 |
| Kingsbury County | 1.00% | $1,704 | $169,500 |
| Lake County | 1.03% | $2,546 | $247,600 |
| Lawrence County | 0.79% | $2,744 | $346,500 |
| Lincoln County | 1.15% | $3,990 | $348,300 |
| Lyman County | 0.91% | $1,506 | $165,800 |
| Marshall County | 0.87% | $1,359 | $156,500 |
| McCook County | 1.06% | $2,444 | $230,100 |
| McPherson County | 1.55% | $1,323 | $85,600 |
| Meade County | 1.01% | $3,129 | $310,900 |
| Mellette County | 0.98% | $825 | $84,100 |
| Miner County | 0.92% | $1,306 | $142,600 |
| Minnehaha County | 1.14% | $3,281 | $287,600 |
| Moody County | 1.10% | $2,500 | $226,500 |
| Oglala Lakota County | 0.38% | $199 | $52,900 |
| Pennington County | 1.08% | $3,265 | $302,200 |
| Perkins County | 1.29% | $1,478 | $114,600 |
| Potter County | 1.42% | $1,717 | $121,300 |
| Roberts County | 0.97% | $1,492 | $154,500 |
| Sanborn County | 1.17% | $1,586 | $135,600 |
| Spink County | 1.28% | $1,584 | $123,300 |
| Stanley County | 1.32% | $2,679 | $203,500 |
| Sully County | 0.83% | $1,715 | $205,400 |
| Todd County | 1.81% | $975 | $53,900 |
| Tripp County | 0.95% | $1,262 | $132,900 |
| Turner County | 0.98% | $2,181 | $222,900 |
| Union County | 1.10% | $3,317 | $301,100 |
| Walworth County | 1.31% | $1,792 | $136,600 |
| Yankton County | 1.06% | $2,388 | $225,900 |
| Ziebach County | 0.61% | $613 | $99,600 |
Data for owner-occupied homes show median real estate taxes paid (table B25103) plus median value (table B25077). These figures come from the Census American Community Survey 2020 to 2024. Divide the median tax by the median value to find the effective rate. Get every county in a CSV file.
South Dakota homestead tax exemption
The Property Tax Homestead Exemption delays taxes until the property is sold. If you are a homeowner at least 70 years old, or a surviving spouse, you may defer the property tax until the home is sold. You must meet income and residency requirements. The taxes turn into a lien, and at transfer they are paid with interest.
How to apply: Each year, file form PT 38C with your county treasurer's office. You can get the form online or from a county courthouse.
The filing deadline is April 1 every year.
Source information: dor.sd.gov
Appealing a property tax assessment in South Dakota
APPEAL BYMarch 12 for the local board, a date taken from the state's annual calendar for 2026
Send a written appeal about the total assessed value to the local board of equalization clerk. Mid-March is the deadline for the clerk to receive it. A postmark dated by then also counts. File here first, or your right to appeal later is lost.
The first hearing goes to the Local Board of Equalization: a school board member together with township supervisors, or with the municipality's governing board. In a county that has combined its boards, the Consolidated Board of Equalization handles the first appeal.
Source information: dor.sd.gov
Due dates for South Dakota property taxes
State law makes half of unpaid real property taxes delinquent May 1 and the rest delinquent November 1 if the taxes remain unpaid by October 31, with interest added each month. Property taxes of $50 or less must be paid in full by April 30.
Source website: sdlegislature.gov
South Dakota relief for older homeowners
Older adults who are 65 or older, or people with disabilities, may receive a yearly refund based on income. In 2025, income for a person living alone must be $17,215 or less, or household income must be $23,265 or less. You can apply from May 1 through July 1.
Source information: dor.sd.gov
Exemption for disabled veterans in South Dakota
A veteran who is permanently and totally disabled, or an unremarried surviving spouse, may have up to $200,000 in assessed value exempted. They must own and occupy the home. Applications are due by November 1 at the county assessor's office.
Source information: dor.sd.gov
Help for homeowners with disabilities
If you are a disabled homeowner as defined in the Social Security Act, you may qualify for the assessment freeze. You must meet the ownership, residency, and income rules. Each year, you must apply through the county treasurer by April 1.
Source: dor.sd.gov
How South Dakota assesses your home
County assessors set non-agricultural property values at the open-market sale price. They use cost, market, and income approaches. Productivity determines the value of agricultural land. Every year, notices of assessment must go out by mail no later than March 1.
Source: dor.sd.gov
Yearly increase limits
A homeowner can request an assessment freeze (SDCL 10-6A) if the homeowner is 65 or older or legally disabled and meets income limits. For tax purposes, the home's value cannot rise under this freeze. File an application each year by April 1.
This local office provides the source: brookingscountysd.gov; the rule can differ by county.
Other South Dakota property tax rules to know
- A lower school general fund levy applies to owner-occupied single-family homes. An Owner-Occupied Certificate must be filed by the owner by March 15, 2026. Unless the property is sold or its use changes, it keeps its owner-occupied designation.
- Homeowners who are elderly or disabled and meet income limits may receive a reduction in city property taxes for the year after they apply. At present, only Rapid City offers this reduction. April 1 is the deadline for applications to the county treasurer.
- The property may be fully exempt for a paraplegic veteran, a veteran who has lost the use of both lower extremities, or an unremarried widow or widower of such a veteran, when it is designed for wheelchair use. Submit your application to the county assessor no later than November 1.
- After a decision by a county or consolidated board, you may appeal by letter through the Office of Hearing Examiners. Send the letter, or have it received, by May 15, 2026. You may instead take the case to circuit court, and you have 30 days from notice to do it. You cannot use both routes.
Sources for these rules: dor.sd.gov; dor.sd.gov.
Compare other states with South Dakota
View the property tax rates by state table to compare South Dakota with every state, review homestead exemption eligibility in other states, or find the appeal deadline for each state.