South Dakota property taxes by county
Across South Dakota, the median owner-occupied home pays $2,724 a year in real-estate taxes on a median home value of $257,400 — an effective property-tax rate of 1.058%. That ranks South Dakota #18 of 51 states and the District of Columbia (1 = highest). This page carries all 66 South Dakota county-equivalents in the Census data — 66 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. 1 of them also carry a full detail card here — every median with its Census margin of error, both rankings, the six nearest counties, and the five-year change. It also sets out how property tax actually works in South Dakota: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official South Dakota sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.
- Effective tax rate
- 1.058%
- Median real-estate taxes
- $2,724 ± $28
- Median home value
- $257,400
- Median household income
- $75,081
- National rank
- #18 of 51
- County-equivalents
- 66
Median real-estate taxes ÷ median home value — a ratio of two independently-estimated medians, not a statutory (millage) rate.
How property tax varies across South Dakota
Across South Dakota's 66 county-equivalents with a published rate, the effective property-tax rate runs from 1.809% in Todd County down to 0.376% in Oglala Lakota County — a 4.8× spread inside a single state, which is why a statewide average tells a buyer very little.
The largest median real-estate tax bill in South Dakota is $3,990 in Lincoln County, which ranks #16 of 66 by RATE — while the state's highest rate, 1.809%, is in Todd County, where the median bill is $975. Dollars and rate are different questions and rank counties differently.
Measured against the national median effective rate of 0.937%, 47 of South Dakota's 66 ranked counties sit above it and 19 below. South Dakota as a whole ranks #18 of 51 (1 = highest).
Median home value statewide is $257,400, but within South Dakota it ranges from $372,100 in Custer County to $52,900 in Oglala Lakota County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.
Statewide, the median real-estate tax bill equals about 3.6% of median household income. That share is heaviest in Clay County (5.2%) and lightest in Oglala Lakota County (0.5%).
Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 47 of South Dakota's 65 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 18.
Estimate a South Dakota property tax bill
A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.
Every South Dakota county
All 66 South Dakota county-equivalents in the Census data (66 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.
| Todd County | 1.809% | $975 | $1,556 | $921 | $53,900 | $42,075 | 2.3% | #1 | #145 | +2.7% |
|---|---|---|---|---|---|---|---|---|---|---|
| McPherson County | 1.546% | $1,323 | $1,795 | $1,220 | $85,600 | $66,906 | 2.0% | #2 | #299 | +47.8% |
| Dewey County | 1.509% | $1,050 | $1,424 | $872 | $69,600 | $54,104 | 1.9% | #3 | #336 | +11.8% |
| Corson County | 1.446% | $1,009 | $986 | $1,021 | $69,800 | $46,406 | 2.2% | #4 | #416 | +23.8% |
| Potter County | 1.415% | $1,717 | $1,794 | $1,667 | $121,300 | $72,045 | 2.4% | #5 | #447 | +30.4% |
| Stanley County | 1.316% | $2,679 | $2,753 | $2,561 | $203,500 | $87,712 | 3.0% | #6 | #574 | +34.1% |
| Walworth County | 1.312% | $1,792 | $2,787 | $1,007 | $136,600 | $65,026 | 2.8% | #7 | #580 | +17.2% |
| Perkins County | 1.290% | $1,478 | $1,486 | $1,473 | $114,600 | $66,908 | 2.2% | #8 | #607 | +16.5% |
| Spink County | 1.285% | $1,584 | $2,115 | $1,385 | $123,300 | $70,139 | 2.3% | #9 | #617 | +20.6% |
| Bon Homme County | 1.273% | $1,707 | $1,845 | $1,547 | $134,100 | $64,435 | 2.6% | #10 | #633 | +27% |
| Clay County | 1.264% | $2,937 | $2,915 | $2,997 | $232,300 | $56,850 | 5.2% | #11 | #651 | +20% |
| Davison County | 1.227% | $2,526 | $2,537 | $2,510 | $205,800 | $66,208 | 3.8% | #12 | #698 | +21.1% |
| Campbell County | 1.180% | $1,368 | $1,317 | $1,417 | $115,900 | $68,929 | 2.0% | #13 | #762 | +14.3% |
| Brown County | 1.175% | $2,598 | $2,605 | $2,586 | $221,100 | $70,898 | 3.7% | #14 | #769 | +18.1% |
| Sanborn County | 1.170% | $1,586 | $1,506 | $1,641 | $135,600 | $78,750 | 2.0% | #15 | #778 | +38.3% |
| Lincoln County | 1.146% | $3,990 | $4,060 | $3,821 | $348,300 | $99,166 | 4.0% | #16 | #821 | +28.6% |
| Hutchinson County | 1.145% | $1,867 | $2,041 | $1,737 | $163,000 | $73,977 | 2.5% | #17 | #822 | +29.4% |
| Minnehaha County | 1.141% | $3,281 | $3,328 | $3,189 | $287,600 | $76,880 | 4.3% | #18 | #828 | +26.5% |
| Brookings County | 1.127% | $2,981 | $3,046 | $2,904 | $264,600 | $70,064 | 4.3% | #19 | #854 | +22.2% |
| Harding County | 1.122% | $1,863 | $1,670 | $2,200 | $166,100 | $80,441 | 2.3% | #20 | #860 | +33.9% |
| Hamlin County | 1.109% | $2,313 | $2,550 | $1,971 | $208,600 | $87,101 | 2.7% | #21 | #885 | +33% |
| Moody County | 1.104% | $2,500 | $2,573 | $2,432 | $226,500 | $78,427 | 3.2% | #22 | #893 | +44.4% |
| Union County | 1.102% | $3,317 | $3,343 | $3,263 | $301,100 | $89,636 | 3.7% | #23 | #896 | +39.5% |
| Charles Mix County | 1.101% | $1,878 | $2,503 | $1,616 | $170,600 | $64,038 | 2.9% | #24 | #897 | +39% |
| Hughes County | 1.099% | $2,659 | $2,809 | $2,275 | $242,000 | $81,395 | 3.3% | #25 | #903 | +16.8% |
| Beadle County | 1.085% | $1,900 | $2,119 | $1,753 | $175,100 | $67,681 | 2.8% | #26 | #933 | +18.8% |
| Pennington County | 1.080% | $3,265 | $3,276 | $3,247 | $302,200 | $74,517 | 4.4% | #27 | #944 | +25.2% |
| McCook County | 1.062% | $2,444 | $2,683 | $2,172 | $230,100 | $83,852 | 2.9% | #28 | #979 | +54.1% |
| Yankton County | 1.057% | $2,388 | $2,464 | $2,263 | $225,900 | $72,821 | 3.3% | #29 | #988 | +27.6% |
| Aurora County | 1.036% | $1,574 | $2,011 | $1,380 | $151,900 | $72,885 | 2.2% | #30 | #1028 | +38.3% |
| Hanson County | 1.035% | $1,979 | $2,198 | $1,761 | $191,200 | $81,071 | 2.4% | #31 | #1033 | +41% |
| Lake County | 1.028% | $2,546 | $2,654 | $2,383 | $247,600 | $76,808 | 3.3% | #32 | #1049 | +33.2% |
| Gregory County | 1.021% | $1,428 | $1,836 | $1,265 | $139,900 | $62,917 | 2.3% | #33 | #1065 | +26.5% |
| Meade County | 1.006% | $3,129 | $3,514 | $2,562 | $310,900 | $74,790 | 4.2% | #34 | #1102 | +23.1% |
| Kingsbury County | 1.005% | $1,704 | $1,777 | $1,638 | $169,500 | $74,000 | 2.3% | #35 | #1106 | +28.4% |
| Fall River County | 1.004% | $1,940 | $2,054 | $1,835 | $193,200 | $67,917 | 2.9% | #36 | #1110 | +3.4% |
| Douglas County | 0.990% | $1,653 | $1,754 | $1,584 | $166,900 | $86,442 | 1.9% | #37 | #1149 | +28.8% |
| Bennett County | 0.981% | $1,535 | — | $1,431 | $156,400 | $53,750 | 2.9% | #38 | #1170 | +7% |
| Mellette County | 0.981% | $825 | — | $732 | $84,100 | $54,076 | 1.5% | #39 | #1171 | +6% |
| Turner County | 0.978% | $2,181 | $2,406 | $1,920 | $222,900 | $75,771 | 2.9% | #40 | #1181 | +40% |
| Day County | 0.975% | $1,693 | $1,834 | $1,455 | $173,600 | $66,033 | 2.6% | #41 | #1190 | +24.5% |
| Codington County | 0.971% | $2,308 | $2,442 | $2,162 | $237,700 | $72,727 | 3.2% | #42 | #1200 | +15.3% |
| Roberts County | 0.966% | $1,492 | $2,007 | $1,333 | $154,500 | $65,130 | 2.3% | #43 | #1210 | +8% |
| Hyde County | 0.960% | $1,743 | $1,964 | $1,388 | $181,600 | $73,472 | 2.4% | #44 | #1218 | +39.8% |
| Brule County | 0.955% | $2,071 | $2,250 | $1,961 | $216,800 | $73,720 | 2.8% | #45 | #1231 | +38.2% |
| Tripp County | 0.950% | $1,262 | $1,362 | $1,200 | $132,900 | $58,987 | 2.1% | #46 | #1243 | +8.7% |
| Jones County | 0.941% | $1,313 | $1,659 | $1,016 | $139,600 | $65,119 | 2.0% | #47 | #1260 | +99.2% |
| Butte County | 0.926% | $2,265 | $2,823 | $1,672 | $244,600 | $75,652 | 3.0% | #48 | #1293 | +32.4% |
| Miner County | 0.916% | $1,306 | $1,865 | $1,003 | $142,600 | $76,140 | 1.7% | #49 | #1313 | +32.1% |
| Grant County | 0.911% | $1,557 | $1,809 | $1,355 | $171,000 | $75,028 | 2.1% | #50 | #1321 | +17.4% |
| Lyman County | 0.908% | $1,506 | $1,782 | $1,306 | $165,800 | $67,143 | 2.2% | #51 | #1326 | +39.2% |
| Haakon County | 0.907% | $1,489 | $2,288 | $1,135 | $164,200 | $65,625 | 2.3% | #52 | #1334 | +29.8% |
| Hand County | 0.887% | $1,413 | $1,533 | $1,358 | $159,300 | $74,635 | 1.9% | #53 | #1382 | +25.6% |
| Clark County | 0.877% | $1,389 | $1,636 | $1,173 | $158,400 | $70,726 | 2.0% | #54 | #1403 | +25.6% |
| Marshall County | 0.868% | $1,359 | $1,471 | $1,281 | $156,500 | $78,156 | 1.7% | #55 | #1423 | +2.9% |
| Jerauld County | 0.839% | $1,265 | $1,497 | $972 | $150,800 | $73,750 | 1.7% | #56 | #1488 | +30.4% |
| Sully County | 0.835% | $1,715 | $1,865 | $1,569 | $205,400 | $72,578 | 2.4% | #57 | #1497 | +42.8% |
| Deuel County | 0.823% | $1,694 | $1,732 | $1,641 | $205,900 | $83,112 | 2.0% | #58 | #1532 | +18% |
| Edmunds County | 0.804% | $1,313 | $1,389 | $1,219 | $163,300 | $81,630 | 1.6% | #59 | #1571 | +6% |
| Lawrence County | 0.792% | $2,744 | $2,858 | $2,610 | $346,500 | $73,384 | 3.7% | #60 | #1608 | +11% |
| Custer County | 0.774% | $2,879 | $3,077 | $2,545 | $372,100 | $84,112 | 3.4% | #61 | #1660 | +33.7% |
| Jackson County | 0.648% | $760 | $854 | $619 | $117,300 | $35,417 | 2.1% | #62 | #2080 | −0.9% |
| Faulk County | 0.621% | $916 | $949 | $783 | $147,500 | $57,750 | 1.6% | #63 | #2171 | −2.9% |
| Ziebach County | 0.615% | $613 | — | $607 | $99,600 | $53,958 | 1.1% | #64 | #2200 | −1.9% |
| Buffalo County | 0.402% | $473 | — | — | $117,800 | $47,045 | 1.0% | #65 | #2923 | −24.3% |
| Oglala Lakota County | 0.376% | $199 | — | $199 | $52,900 | $41,417 | 0.5% | #66 | #2972 | — |
Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).
County detail — 1 South Dakota county in depth
Full figures for the South Dakota counties most searched for, each with the Census margin of error on every median, both rankings, the five-year change, and the six nearest county-equivalents by centroid distance — nearby, not necessarily bordering, and cross-state neighbours included. For any individual property's assessed value, exemptions and bill, use that county's own assessor or appraisal district; per-county assessor URLs are never guessed here (why).
Minnehaha County 1.141% · median tax $3,281 · #828 nationally
- Median taxes — all owner-occupied
- $3,281 ± $66
- With a mortgage
- $3,328 ± $77
- Without a mortgage
- $3,189 ± $116
- Median home value
- $287,600 ± $5,329
- Median household income
- $76,880 ± $2,510
- Taxes as share of income
- 4.3%
- Effective rate
- 1.141%
- Rank in South Dakota
- #18 of 66
- National rank
- #828 of 3,135
- Estimated tax on a $290,000 home
- $3,309
Median real-estate taxes rose 26.5% over five years ($2,594 → $3,281) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.248 percentage points (1.389% → 1.141%), a change that is itself statistically significant at 90% confidence. Median home value moved $186,800 → $287,600 (+54%), and the rate changed −0.248 percentage points.
Nearest counties to Minnehaha County:
- Moody County, SD — 1.104%, median tax $2,500, 40 km away
- Rock County, MN — 0.709%, median tax $1,590, 43 km away
- Lincoln County, SD — 1.146%, median tax $3,990, 44 km away
- McCook County, SD — 1.062%, median tax $2,444, 45 km away
- Lake County, SD — 1.028%, median tax $2,546, 48 km away
- Turner County, SD — 0.978%, median tax $2,181, 49 km away
Comparing the non-overlapping Census periods 2015-2019 and 2020-2024 — consecutive 5-year estimates share survey sample and are never compared here.
How property tax works in South Dakota
Assessment, exemptions, appeals and payment are set by South Dakota law and practice, so they apply to every county in the table above. Each fact is taken from an official government source and linked to it.
- How property is assessed
- The county director of equalization is the assessor of all real property located within the county. State statutes require property to be assessed at its market, or full and true, value, which is then equalized to 85% to produce taxable value: a home with a full and true value of $230,000 has a taxable value of $195,500. Tax rates are expressed in dollars per thousand of taxable value. source →
- Exemptions & credits
- A yearly refund is available to residents 65 or older or disabled who live alone with income of $17,215 or less, or in a household with combined income of $23,265 or less; applications are accepted May 1 to July 1. An assessment freeze is open to owner-occupants 65 or older or disabled who have been South Dakota residents five years and lived in the house 200 days, applied for by April 1. source →
- Appealing an assessment
- Any property owner or taxpayer aggrieved by anything in the assessment roll may appeal to the local board of equalization for correction of alleged errors in the listing or valuation. The appeal is perfected by mailing or filing a notice of appeal with the clerk of the local board, who must be notified no later than the Thursday preceding the third Monday in March. The appeal covers aggregate valuation or classification. source →
- Payment schedule & penalties
- On May 1 of the year after taxes are assessed, one half of all unpaid real property taxes become delinquent; real property taxes totaling fifty dollars or less must be paid in full on or before April 30. The other half becomes delinquent November 1 if not paid by October 31. Interest at the statutory Category G rate is added on May 1 and the first day of each month thereafter. source →
- Why rates vary within the state
- The Property Tax Reduction Act limits how much a taxing entity may request, allowing increases over the preceding year's taxes payable only by the consumer price index plus growth; the CPI for taxes payable in 2024 was set at 3%. An entity needing more must formally opt out of the limitation, and school districts may opt out for the general fund only. source →
- What makes this state's system distinctive
- Owner-occupied single-family dwellings form their own statutory tax classification under SDCL 10-13-39, and a person may have only one, at their principal place of residence. If the owner occupies fifty percent or more of the living space the entire dwelling is classified owner-occupied; in a duplex, triplex or fourplex, or where the owner occupies less, only the occupied portion is so classified. source →
Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.
Frequently asked questions
- What is the average property tax rate in South Dakota?
- Statewide, South Dakota's effective property-tax rate is 1.058% — the state median real-estate taxes ($2,724) divided by the state median home value ($257,400), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts South Dakota at #18 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
- Which South Dakota county has the highest property taxes?
- By effective rate, Todd County is highest in South Dakota at 1.809% (median bill $975), and Oglala Lakota County is lowest at 0.376% (median bill $199). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
- What property tax exemptions are available in South Dakota?
- A yearly refund is available to residents 65 or older or disabled who live alone with income of $17,215 or less, or in a household with combined income of $23,265 or less; applications are accepted May 1 to July 1. An assessment freeze is open to owner-occupants 65 or older or disabled who have been South Dakota residents five years and lived in the house 200 days, applied for by April 1. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
- How do I appeal a property tax assessment in South Dakota?
- Any property owner or taxpayer aggrieved by anything in the assessment roll may appeal to the local board of equalization for correction of alleged errors in the listing or valuation. The appeal is perfected by mailing or filing a notice of appeal with the clerk of the local board, who must be notified no later than the Thursday preceding the third Monday in March. The appeal covers aggregate valuation or classification. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
- When are property taxes due in South Dakota?
- On May 1 of the year after taxes are assessed, one half of all unpaid real property taxes become delinquent; real property taxes totaling fifty dollars or less must be paid in full on or before April 30. The other half becomes delinquent November 1 if not paid by October 31. Interest at the statutory Category G rate is added on May 1 and the first day of each month thereafter. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
- How is property assessed in South Dakota?
- The county director of equalization is the assessor of all real property located within the county. State statutes require property to be assessed at its market, or full and true, value, which is then equalized to 85% to produce taxable value: a home with a full and true value of $230,000 has a taxable value of $195,500. Tax rates are expressed in dollars per thousand of taxable value. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.
Compare & explore
See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; South Dakota's statewide figure is 1.058%.