How do I appeal my property tax assessment?

County Director of Equalization (informal review) / County Board of Equalization (formal county appeal) / State Board of Equalization (state appeal) / Circuit Court (judicial)

Step by Step

How to do it

Review your property assessment notice from the County Director of Equalization (assessed at full market value in SD); tax notices mailed January; assessment notices typically sent between January and May
Contact County Director of Equalization informally first: request your property record; present comparable sales, condition data, errors; many issues resolved informally
COUNTY BOARD OF EQUALIZATION (local appeal):
DEADLINE: Appeal must be filed before the County Board of Equalization adjourns; County BOEs typically meet in March for the current assessment year; contact your specific county for exact dates (different counties have different meeting schedules)
File written protest with the County Director of Equalization or County Auditor prior to the BOE meeting
Attend BOE meeting; present evidence
BOE issues decision
STATE BOARD OF EQUALIZATION: if unsatisfied with County BOE decision:
Appeal to the State Board of Equalization; the SBE reviews county BOE decisions
State BOE meets annually; contact SD Department of Revenue for specific dates and procedures
CIRCUIT COURT: further appeal from State BOE; formal judicial proceedings; attorneys recommended

Details

What you need to know

Required Docs

Written protest/appeal to County BOE (no uniform statewide form; contact your county)
Supporting evidence: comparable sales (from assessment date), appraisal, property record corrections

Fee

County BOE: no fee; State BOE: no fee; Circuit Court: filing fees COUNTY BOE DEADLINE: Before County BOE adjourns (typically March or April; verify with your specific county) STATE BOE: Annual meeting; contact SDDOR for dates WHERE TO GO: County Director of Equalization (informal + protest); County Board of Equalization (formal hearing); State Board of Equalization - dor.sd.gov | (605) 773-3311

Where to Go

County Director of Equalization (informal + protest); County Board of Equalization (formal hearing); State Board of Equalization - dor.sd.gov | (605) 773-3311

County-specific variations apply

SD's 66 counties each have their own County Director of Equalization (Assessor) and County Board of Equalization. Meeting dates vary considerably - some small rural SD counties have very brief BOE sessions; contact your specific county early. Minnehaha County (Sioux Falls) and Pennington County (Rapid City) have the most active assessment and appeal processes. Very small counties (Haakon, Jones, Ziebach, Jackson, etc.) may have minimal appeal activity.

South Dakota Notes

Important state-specific details

OWNER-OCCUPIED ASSESSMENT FREEZE: if you qualify (65+ or disabled, income limits), apply January 1-April 1 annually - this can be more effective than appealing, as it locks the value.
SD assesses at full market value (100%); appeal should demonstrate that your assessment exceeds current market value.
ANNUAL ASSESSMENT: SD counties reassess all property annually; physical inspection required at least every 5 years.
AGRICULTURAL LAND: Assessed at agricultural income capitalization value - different method than residential; agricultural appeals have specific procedures.

Official Source

State office contact

State Office

SD Department of Revenue, Property Tax - dor.sd.gov | (605) 773-3311; County Director of Equalization (varies by county); County Board of Equalization (varies by county)