Estimate your South Dakota property tax based on the state's 1.07% average effective rate. Enter your home value for an instant, free calculation.
Enter any tax exemption amount you qualify for in South Dakota
South Dakota has no state income tax and a slightly-above-average effective property tax rate. Homes are assessed at full market value, but owner-occupants get a lower classification that trims the school-district portion of the bill.
South Dakota property is assessed at full and true (market) value, determined annually by each county's director of equalization. Taxes sum the levies of overlapping districts — school districts, municipalities, counties, townships, and special districts. Owner-occupied primary residences receive a lower classification that reduces the school-district portion of the tax.
| Home Value | Estimated Annual Tax | Monthly (Escrow) |
|---|---|---|
| $248,000 (median) | $2,654 | $221/mo |
| $250,000 (median) | $2,675 | $223/mo |
| $600,000 | $6,420 | $535/mo |
Effective rates vary within South Dakota. These figures are median-tax-to-median-value estimates from U.S. Census ACS data (2019–2023 ACS 5-year (SmartAsset)) for some of the most populous counties:
| County | Effective Rate |
|---|---|
| Lincoln County | 1.19% |
| Minnehaha County | 1.16% |
| Pennington County | 1.00% |
Among these counties, effective rates range from about 1.00% in Pennington County to 1.19% in Lincoln County. Your actual rate depends on the local mill/millage set by your county, city, and school district.
South Dakota has no flat-dollar homestead exemption, but owner-occupants can apply once for the owner-occupied classification, which lowers the school-district portion of their tax and stays in effect as long as they own and occupy the home. A separate Homestead Exemption program lets qualifying seniors (70+) defer payment via a lien on the property.
The Assessment Freeze for the Elderly and Disabled locks a qualifying home's assessed value so future increases aren't taxed. For 2025, the applicant must be 65+ or disabled, have income below $56,595 (single-member household) or $66,885 (multi-member), and own a home valued under $514,500. A paraplegic/disabled-veteran exemption is also available; applications are due April 1 to the county treasurer.
Property taxes are payable the year after assessment in two equal installments: the first half by April 30 and the second half by October 31. Payments not postmarked by those dates are delinquent and subject to a penalty (about 10% annualized) plus monthly interest.
Homeowners appeal first to the local board of equalization, with appeals generally mailed by mid-March; the board holds a hearing and notifies the owner by the end of the month. Further appeals go to the county board of equalization, then the Office of Hearing Examiners, and finally circuit court.
South Dakota's average effective property tax rate is about 1.02% of home value, slightly above the national average. There's no state income tax, and local levies from schools, cities, and counties determine the total rate on a given home.
Residents 65+ or disabled who meet the income limits ($56,595 single / $66,885 multi-member household in 2025) and own a home valued under $514,500 can apply by April 1 for the Assessment Freeze, which locks in the home's assessed value so rising values aren't taxed.
Taxes are paid in two installments the year after assessment: the first half by April 30 and the second half by October 31. Late payments incur a penalty and monthly interest.