Property Tax Rates & Rules
South Dakota has an average effective property tax rate of 1.17%, making it a mid-range property tax state. On a median-valued home of $265,000, the typical annual property tax bill is $3,100. Homeowners may qualify for a homestead exemption, which can reduce the taxable value of a primary residence. Property Tax Relief Program for low-income homeowners and assessment freeze for elderly/disabled. Senior citizens may qualify for additional exemptions or tax relief programs. If you believe your property is over-assessed, you have the right to appeal.
Assessment Method
Statutory mandate to assess at 100% full and true value, equalized to 85% for tax purposes.
Homestead Exemption Details
Property Tax Relief Program for low-income homeowners and assessment freeze for elderly/disabled.
Senior Exemption Details
Assessment Freeze for the Elderly and Disabled limits valuation growth for those 65+.
How to Appeal Your Assessment
Appeal to Local Board of Equalization by mid-March; then County Board in April.
What is the property tax rate in South Dakota?
South Dakota has an average effective property tax rate of 1.17%. On a home valued at $265,000, the typical annual property tax bill is approximately $3,100. Rates vary by county — Todd has the highest rates while Custer has the lowest.
Does South Dakota have a homestead exemption?
Yes. South Dakota offers a homestead exemption for primary residences. Property Tax Relief Program for low-income homeowners and assessment freeze for elderly/disabled.
How is property assessed in South Dakota?
South Dakota assesses property at 85.00%. Statutory mandate to assess at 100% full and true value, equalized to 85% for tax purposes. The assessed value is then multiplied by the local mill rate to determine your property tax bill.
How do I appeal my property tax assessment in South Dakota?
Appeal to Local Board of Equalization by mid-March; then County Board in April.
Are there senior property tax exemptions in South Dakota?
Yes. South Dakota offers property tax relief for senior citizens. Assessment Freeze for the Elderly and Disabled limits valuation growth for those 65+.
When are property taxes due in South Dakota?
South Dakota property taxes are paid on a Two installments: April 30 and October 31.. Contact your county tax collector for exact due dates and payment options for your area.
How does South Dakota property tax compare to neighboring states?
South Dakota's average effective rate of 1.17% is close to the national average of approximately 1.1%. Use the comparison table above to see how neighboring states compare.
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Official Source
South Dakota Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.