Title 10 — TAXATION

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 revenue 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 audit o…

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…

The director may adjust the assessed value of agricultural land to the extent that one or more of the following factors negatively affect the productivity of the land: (1) Location; (2) Size; (3) Soil survey statistics; (4) Terrain; (5) Topographical condition; (6) Climate; (7) A…

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…

The economics department of South Dakota State University shall submit recommendations to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force by November 1, 2008, regarding factors to use for the percentage of annual earning capacity to be used to de…

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 §

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…

There is hereby established the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The task force consists of the following fourteen members: (1) The speaker of the House of Representatives shall appoint four members of the House of Representatives. Th…

The Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § 10-6-134 shall make recommendations in the following areas: (1) The proper percentage of annual earning capacity and capitalization rate to be used to determine the agricul…

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…

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…

Source: SL 2020, ch 39 , §§ 15, 16 eff. Jun. 30, 2025; SDCL § 10-6-35.27; SL 2021, ch 44 , § 44.

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…

Any property located in any redevelopment neighborhood which is located within the corporate limits of a municipality and valued pursuant to this chapter shall meet any standards as set by the governing body of the municipality. Source: SL 1993, ch 82 , § 4; SDCL § 10-6-57; SL 20…

Real property that is zoned residential which is platted and improved with the necessary infrastructure to allow for future residential construction and which is owned by the person or corporation who developed the real property is specifically classified for the purpose of taxat…

If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director's records for the property and the improvements were not made in the year immediately preceding the assessment date, the dire…

The provisions of §§ 10-6-145 to 10-6-147 , inclusive, may not be applied to improvements to real property made two or more years prior to the assessment date unless the owner of the real property willfully hid or attempted to hide the improvements from the director for the purpo…

Any person whose improvements are added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition …

The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right - of - way of the railroad or public highway, and assess to the owner …

The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered sectio…

The list required by § 10-6-149 shall be as nearly as practicable in the following form: RETURN OF TAXABLE LANDS IN ________ COUNTY, SOUTH DAKOTA, AS ASSESSED FOR THE YEAR 20____ Part of section Section Township Range Acres Value Owner's name Source: PolC 1877, ch 28, § 26; SL 18…

Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form: I, __________, director of equalization for the ________…

Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records. Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 201…

Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to pub…

The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains: (1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-o…

If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall pro…

Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappr…

10-6-102 Mill levy defined--Substitution. 10-6-103 One mill defined--Substitution. 10-6-104 Fair market value and full and true value defined. 10-6-105 Period during which assessment made--Date of assessment. 10-6-106 Leased school lands classified separately--Assessment date and…

For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total assessed value of all property in a county with an owner-occupied single-family dwelling classification, as defined in § 10-13-39 , may not increase more than three percent over the total assessed value of all prope…

10-6-18

10-6-19

10-6-20 Repealed 10-6-21 Repealed 10-6-22 Repealed 10-6-23 10-6-23 , 10-6-24. Repealed by SL 1992, ch 80 , §§ 45, 46. 10-6-25 Transferred to §

Transferred to §

Source: SL 1899, ch 40 , § 13; RPolC 1903, § 2074; RC 1919, § 6691; SDC 1939, § 57.0341; SL 1955, ch 422 , § 28; SL 1957, ch 477 , § 16; SDC Supp 1960, § 57.03A16; SL 1992, ch 80 , § 44; SL 2021, ch 44 , § 8.

Source: SL 1899, ch 40 , § 8; RPolC 1903, § 2069; RC 1919, § 6686; SDC 1939, § 57.0338; SL 1982, ch 86 , § 4; SL 1989, ch 82 , § 41; SL 2021, ch 44 , § 8.

Source: SL 1899, ch 40 ; RPolC 1903, § 2069; RC 1919, § 6686; SDC 1939, § 57.0338; SL 1989, ch 82 , § 41; SL 2021, ch 44 , § 8. 10-6-23, 10-6-24. Repealed by SL 1992, ch 80 , §§ 45, 46.

Transferred to §

10-6-29

10-6-30

10-6-3.1 Repealed 10-6-4 Transferred to §

Source: SL 1977, ch 47 , § 6; SL 1994, ch 48 , § 5; SL 2021, ch 44 , § 3.

10-6-31 Transferred to §

Transferred to §