Assessment Ratio
85% (full and true)
Appeal Deadline
March 2026 (local equalization)
Official Form
Local Board of Equalization appeal
Risk of Increase
Yes
How Assessment Works in South Dakota
South Dakota assesses property at 85% of full and true value (market value). Properties should be valued at market value, then assessed at 85% of that amount. If your assessment implies a market value higher than comparable sales support, you have grounds to appeal.
Risk of Increase
In South Dakota, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in South Dakota
Attend the local Board of Equalization meeting in March or file a written appeal. Meeting dates vary by municipality. Contact your local assessor for details.
Step-by-Step
South Dakota Appeal Process
Review your property assessment on the county's records.
Attend the local Board of Equalization meeting in March.
Present your comparable sales evidence to the Board.
If not satisfied, appeal to the county Board of Equalization in April.
If still denied, appeal to the Office of Hearing Examiners or circuit court.
FAQ
South Dakota Property Tax Appeal Questions
How does the 85% ratio work in South Dakota?
If your home's full and true value is $300,000, the assessed value should be $255,000 (85%). Your tax bill is based on this assessed value multiplied by the local tax rate.
Can my South Dakota assessment increase on appeal?
Yes. The Board of Equalization can increase your assessment if they find it is below the 85% standard. Present strong evidence to minimize this risk.
When are the equalization meetings?
Local equalization meetings are typically held in the third week of March. County equalization meetings follow in April. Contact your local assessor for exact dates.