SOUTH DAKOTA

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Nov 1
Value Notices Issued: Mar 1
Appeal Deadline: March 12     Thursday before 3rd Monday
Tax Bills Due: Apr 30 (1st half installment), Oct 31 (2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.