South Dakota

Lien Date: January 1 

Real Property Information 

  • Assessment Notice Issue Date March 1
  • Appeal Deadline March 15 and April 2; If property is locally owned, the appeal deadline is March 22 (Thursday proceeding the third Monday in March); if the property is not locally owned, appeal deadline is first Tuesday in April.

Real Estate Tax Bill Payment Information

  • Tax Bills Issued January 1
  • Single Payment Due (Delinquent Date) April 30
  • First Installment Due (Delinquent Date) April 30
  • Second Installment Due (Delinquent Date) October 31  

Personal Property Information

  • Personal Property in not taxable in South Dakota.