CountyTax

South Dakota property tax rates by county

South Dakota · #18 of 52 · 66 counties

1.06%state benchmark

Median annual property tax $2,724 · median home value $257,400

Above the U.S. benchmark 0.94%. First half due Apr 30, Second half due Oct 31. Payment dates ↓

Same house, different county

Apply each county's benchmark rate to a $257,400 home, the South Dakota median: about $3,025 a year in Brown County (1.18%) versus $2,038 in Lawrence County (0.79%) — $987 a year apart for the same house. Counties with at least 20,000 people.

Where most South Dakota residents live

CountyRateMedian taxOf income
Minnehaha County#18 of 651.14%$3,2814.3%
Pennington County#27 of 651.08%$3,2654.4%
Lincoln County#16 of 651.15%$3,9904.0%
Brown County#14 of 651.18%$2,5983.7%
Brookings County#19 of 651.13%$2,9814.3%

Of income = median annual property tax ÷ median household income (all households, owners and renters), ACS 2020–2024 5-year. A real bill depends on the assessed value and exemptions, not only the rate.

Counties, highest rate first

When it's due in South Dakota

All states
First half
Due Apr 30
Late from May 1 under state law — the exact cutoff time, weekend/holiday carry-over and this year's date are on your bill.
Second half
Due Oct 31
Late from Nov 1 under state law — the exact cutoff time, weekend/holiday carry-over and this year's date are on your bill.
Late penalty10% per annum (0.833% per month) interest on delinquent amounts (SDCL § 10-21-23, § 10-21-24)
Appeal windowdeliver written appeal to local clerk by first Tuesday in April, or county board by first Tuesday in May (SDCL § 10-11-16, § 10-11-25)

First half delinquent May 1; second half delinquent November 1. Regular annual schedule; tax year: calendar 2026, bills mailed January. Source: SDCL § 10-21-23, § 10-21-24, rules checked 2026-09-19. Confirm the amount and deadline on your official tax bill.

Benchmark = median real estate taxes paid ÷ median home value, ACS 2020–2024 5-year. Counties where the Census reports a range ("less than $200", "$10,000 or more") get no rate.