Title 10, TAXATION

For the purposes of § 10-4-9.4 , the term, continuum of care, means the ability of a licensed health care facility to provide living accommodations to any resident living in a congregate housing facility owned by such health care facility. If the resident requires additional heal…

Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated. Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41.

Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action. Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12,…

An appeal from any decision of the secretary of revenue under the provisions of § 10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filin…

An appeal under § 10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and s…

Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapt…

The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the…

Merchants' and manufacturers' property pertaining to the business carried on shall be assessed in the county, municipality, or district where the business is carried on and the property located for such purpose. Source: SL 1901, ch 55 , § 1; RPolC 1903, § 2059; RC 1919, § 6673; S…

Terms used in this chapter mean: (1) "Department," the Department of Revenue; (2) "Director," a county's director of equalization; (3) "Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person.…

The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives. So…

The term, one mill, wherever it is used in this code means "one dollar per thousand dollars of taxable valuation." The Code Commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute "one dollar per thousand dollars of taxable valua…

As used in this chapter and §§ 10-28-12 , 10-28-13 , 10-29-9 , 10-29-9.1 , 10-33-14.1 , 10-35-10.1 , 10-37-8 , 10-37-9.1 , 10-38-1 , and 10-38-14 , the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive an…

All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment. Source: SL 1897, ch 28 , § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919…

Leased school and endowment lands, as provided in chapter 5-11 , are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105 . The assessment, equalization, and taxation of school and…

The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day. Source: SL 1955, ch 422 , § 24; …

For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property. For each tract of real p…

For the purposes of taxation, all property is hereby classified into the following classes: (1) Agricultural property; (2) Nonagricultural property; and (3) Owner-occupied single-family dwellings. Agricultural property includes any land classified as agricultural land pursuant to…

Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and t…

For tax purposes, land is agricultural land if the land's principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products,…

Agricultural property classified pursuant to § 10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five…

The tax freeze in § 10-6-113 may be applied to agricultural property classified pursuant to § 10-6-110 if the following criteria are met: (1) The owner of the property is a beginning farmer who has never before owned agricultural land; (2) The property does not exceed one hundred…

Notwithstanding the provisions of § 10-6-112 , any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land. Sourc…

Any agricultural land within one hundred twenty feet of: (1) A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or (2) A river or stream assigned any of the warmwater or coldwater fish life prop…

Agricultural land shall be classified as a riparian buffer strip pursuant to § 10-6-116 , if it meets the following criteria: (1) The agricultural land consists of existing or planted perennial vegetation; (2) The riparian buffer strip is a minimum of fifty feet in width along an…

Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand…

The director shall individually assess each tract of real property at its fair market value. In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not ado…

Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed. Source: SL 1970, ch 79 , § 4; SL 2008, ch 44 , § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44 , §§ 17, 44.

The median sales to assessment ratio of all real property may not be less than eighty - five percent or more than one hundred percent. Source: SL 1989, ch 86 , § 6; SL 1990, ch 71 , § 1; SL 1993, ch 84 , § 3; SDCL § 10-6-33.8; SL 2021, ch 44 , § 44.

The coefficient of dispersion for real property in a county, as calculated pursuant to § 10-11-59 , may not be more than twenty - five percent. Source: SL 1989, ch 86 , § 7; SL 1990, ch 71 , §§ 2, 9; SDCL § 10-6-33.9; SL 2021, ch 44 , § 44.

For the purposes of §§ 10-6-121 and 10-6-122 , there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property. Source: SL 1990, ch 71 , § 6; SDCL § 10-6-33.12; SL 2021, ch 44 , § 44.

The secretary of the department may promulgate rules pursuant to chapter 1-26 concerning the: (1) Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion; (2) Criteria to be included in a compliance …

If an application is submitted pursuant to § 10-6-126 , the director shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director s…

If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before N…

Notwithstanding the provisions of § 10-6-119 , beginning on July 1, 2009, agricultural land shall be assessed based on its agricultural income value on a per acre basis. The agricultural income value of agricultural land shall be determined on the basis of productivity and the an…

The secretary of the department may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultural income value of agricultural land by county, consisting of eight consecutive years of cropland data and noncropland…

An entity contracting with the department pursuant to § 10-6-128 may submit recommendations regarding the factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § 10-6-127 . Any recommendations un…

All soils are divided into classes based on soil classification standards developed by the United States Department of Agriculture, Natural Resources Conservation Service. All agricultural land must be categorized as either cropland or noncropland. Soil types with land capability…

Before July first each year, the secretary of revenue shall annually provide each director the agricultural income value for each county as computed pursuant to § 10-6-127 . The director shall annually determine the assessed value of agricultural land. The director may adjust the…

Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages, which are used exclusively for agricultural purposes and situated on agricultural land, are hereby specifically classi…

The agricultural income value for agricultural land as determined by §§ 10-6-127 to 10-6-132 , inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adju…

All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county. Source: SL 1978, ch 72 , § 14; SL 1990, ch 73 ; S…

Following the construction of any structure classified pursuant to this section, the valuation of the structure for taxation purposes must occur in the usual manner. The board of county commissioners of the county in which the structure is located may adopt a discretionary formul…

For any real property specifically classified under subdivisions 10-6-137 (5), (6), and (7), the formula adopted by the board of county commissioners must include: (1) No more than twenty-five percent of the increased assessed value in the first or second year following the compl…

If the board of county commissioners has not adopted a formula pursuant to § 10-6-137 or 10-6-137.1 , the governing board of a municipality in which the structures or property are located, or within three miles of the corporate limits of the municipality, may adopt a formula for …

If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-137 , the governing board of an improvement district where the structures defined in subdivision 10-6-137 (2) are located may adopt all or any part of the formula for assessed value purs…

The board of county commissioners or the municipal governing body that approves the adoption of a reduced value, pursuant to § 10-6-137.1 , for any residential structure within a redevelopment neighborhood, shall, by ordinance, identify the boundaries of the redevelopment neighbo…