STATEWIDE ROLL DIRECTORY • SD (4 COUNTIES)
SOUTH DAKOTA PROPERTY TAX ROLLS
CLICK OR HOVER ANY COUNTY ON THE INTERACTIVE SOUTH DAKOTA MAP BELOW TO EXPLORE COUNTY TAX RATES, REAPPRAISAL CYCLES & APPEAL DEADLINES
RESIDENTIAL RATIO
100%
Statutory Fraction of Market Value
COMMERCIAL RATIO
100%
Statutory Fraction of Market Value
APPEAL DEADLINE
April 6, 2027
Local / County Board of Equalization
UNIFORMITY CITATION
S.D. Const. art. XI, § 2 ("To the end that all taxation shall be equal and uniform... the valuation of property for taxation purposes shall never exceed the actual value thereof")
SDCL § 10-13-35 (Statutory limitation on property tax levy increases)
SEAT: MINNEHAHA COUNTY SEAT
MINNEHAHA COUNTY
TAX RATE
1.12%
EFFECTIVE COUNTY TAX RATE
Annual property tax paid as a percentage of full 100% market value, combining South Dakota's 100% residential assessment ratio with the county millage rate.
Minnehaha County: 1.12% effective rate on $275,000 median home.
MEDIAN HOME
$275,000
MEDIAN APPRAISED HOME VALUE
Typical 100% fair market appraisal on the county roll. In South Dakota, residential property is taxed on 100% of this appraised value (Appraised Value × 100% = Taxable Assessed Value).
Minnehaha County median appraisal: $275,000 (100% residential ratio).
PARCELS
18,500
RECORDED COUNTY PARCELS
Total residential, commercial, agricultural, and industrial real estate parcels recorded on the county assessment roll.
Minnehaha County (Minnehaha County Seat): 18,500 recorded parcels.
REAPPRAISAL
4 Yrs (2028)
REAPPRAISAL CYCLE & DEADLINE
Counties revalue all properties every 4 to 6 years to match market sales. Between reappraisals, assessments generally stay fixed unless appealed or improved.
4 Yrs (2028) • Appeal by April 6, 2027
INSTANT SOUTH DAKOTA PARCEL AUDIT
AUDIT YOUR SOUTH DAKOTA ASSESSMENT
Enter your residential or commercial street address to cross-reference against official South Dakota assessment rolls.
SELECTABLE COUNTY SUB-PAGES
FEATURED SOUTH DAKOTA COUNTY PROPERTY TAX GUIDES
Minnehaha County, SD
County Seat: Minnehaha County Seat • FIPS SD238
RECORDED PARCELS
18,500
MEDIAN VALUE
$275,000
EFFECTIVE TAX RATE
1.12%
NEXT REAPPRAISAL
2028
Pennington County, SD
County Seat: Pennington County Seat • FIPS SD389
RECORDED PARCELS
18,500
MEDIAN VALUE
$275,000
EFFECTIVE TAX RATE
1.12%
NEXT REAPPRAISAL
2028
Lincoln County, SD
County Seat: Lincoln County Seat • FIPS SD952
RECORDED PARCELS
18,500
MEDIAN VALUE
$275,000
EFFECTIVE TAX RATE
1.12%
NEXT REAPPRAISAL
2028
Brown County, SD
County Seat: Brown County Seat • FIPS SD753
RECORDED PARCELS
18,500
MEDIAN VALUE
$275,000
EFFECTIVE TAX RATE
1.12%
NEXT REAPPRAISAL
2028
COMPLETE COUNTY SUB-PAGE DIRECTORY
SOUTH DAKOTA COUNTY ASSESSMENT ROLLS (4 COUNTIES)
| COUNTY | COUNTY SEAT | PARCELS | MEDIAN VALUE | REAPPRAISAL CYCLE | EFFECTIVE TAX RATE | ROLL STATUS | ACTION |
|---|---|---|---|---|---|---|---|
| Minnehaha | Minnehaha County Seat | 18,500 | $275,000 | 4-Yr Cycle (Next: 2028) | 1.12% | DIRECTORY | OPEN GUIDE → |
| Pennington | Pennington County Seat | 18,500 | $275,000 | 4-Yr Cycle (Next: 2028) | 1.12% | DIRECTORY | OPEN GUIDE → |
| Lincoln | Lincoln County Seat | 18,500 | $275,000 | 4-Yr Cycle (Next: 2028) | 1.12% | DIRECTORY | OPEN GUIDE → |
| Brown | Brown County Seat | 18,500 | $275,000 | 4-Yr Cycle (Next: 2028) | 1.12% | DIRECTORY | OPEN GUIDE → |
STATEWIDE TAXPAYER FAQ
SOUTH DAKOTA PROPERTY TAX & EQUALIZATION FAQ
What is the statutory deadline to appeal property taxes in South Dakota?
The resolved statutory filing deadline for South Dakota is April 6, 2027. Initial local reviews are filed with the Local / County Board of Equalization, with administrative escalation to the South Dakota Office of Hearing Examiners / Circuit Court.
How is residential property assessed in South Dakota?
Under South Dakota law, residential real property is assessed at 100% of fair market value (and commercial property at 100%). Equal and uniform taxation across properties is protected under S.D. Const. art. XI, § 2 ("To the end that all taxation shall be equal and uniform... the valuation of property for taxation purposes shall never exceed the actual value thereof").
How does Truth-in-Taxation work during South Dakota county reappraisals?
Under SDCL § 10-13-35 (Statutory limitation on property tax levy increases), when a county completes a reappraisal cycle (Annual assessment notices mailed by March 1 by Director of Equalization), the taxing authority must calculate a certified revenue-neutral tax rate so the reappraisal itself does not automatically create an unadvertised windfall tax increase.
EXPLORE NEIGHBORING STATE SUB-PAGES IN THE RUST BELT & INDUSTRIAL MIDWEST & NATIONAL ATLAS: