How do I pay my property taxes?

County Treasurer (county level - each of South Dakota's 66 counties)

Details

What you need to know

Online Option

Many SD counties offer online payment; visit your county website; search "[County Name] County South Dakota treasurer property tax payment online"

Where to Go

County Treasurer's office

County-specific variations apply

All 66 SD counties follow the same April 30 / October 31 schedule. Minnehaha County (Sioux Falls) and Pennington County (Rapid City) have online payment systems at their county websites. Many smaller SD counties also offer online payment. Very rural SD counties may have limited staff.

South Dakota Notes

Important state-specific details

TAXES PAID IN ARREARS: 2025 taxes are paid in 2026; notices mailed January 2026.
SD HAS NO STATE INCOME TAX - one of 9 states with no income tax; SD also has no corporate income tax or personal income tax; property taxes are a key local revenue source.
ASSESSMENT: SD counties assess property at FULL MARKET VALUE (100%); the County Director of Equalization (Assessor) is responsible for assessments; reassessment occurs annually with physical inspection at least every 5 years.
KEY RELIEF PROGRAMS (apply with County Treasurer or SD Department of Revenue):
OWNER-OCCUPIED ASSESSMENT FREEZE (Senior/Disabled): qualifying property owners 65+ or disabled with income within limits may apply to have their assessed value FROZEN; apply January 1 through April 1 each year; the frozen value may save significant taxes in a rising market; contact county treasurer
PROPERTY TAX REFUND PROGRAM: qualifying lower-income SD residents (seniors, disabled) may receive a refund of sales AND property taxes; apply May 1-July 1 with the SD Department of Revenue; income limits apply
PARAPLEGIC EXEMPTION: qualifying paraplegic veterans and spouses receive exemption on primary home

Official Source

State office contact

State Office

SD Department of Revenue (property tax oversight and relief programs) - dor.sd.gov | (605) 773-3311; County Treasurer (payment - varies by county); County Director of Equalization (assessment - varies by county)