|MOBILE HOME TAXES
All mobile homes are now taxed like real estate and taxes are paid one year
in arrears. Taxes in South Dakota are due and payable the first of January, however the
first half of mobile home tax payments are accepted until April 30th without penalty. The
second half of mobile home tax payments will be accepted until October 31. In addition,
all taxes under $50 are due and payable in full on or before April 30.
Please keep in mind that taxes that are not postmarked by April 30th and October 31st,
respectively, are considered delinquent. If you mail your payment on time and the post
office fails to postmark it by those dates, it will be considered a late payment. If April
30th or October 31st fall on a Saturday, Sunday or holiday, according to state law it is
your responsibility to get your payment to the Treasurers office by 5pm of the last
working day of the month. We will also accept payments after 5pm in our drop box (located
next to the main door of the annex) until midnight of April 30th & October 31st or the
last working day of the month.
If the mobile home taxes are delinquent, a distress warrant will be issued to the Lawrence
County Sheriffs Office for collection 45 days after being advertised (around the 2nd week
in December) in the Black Hills Pioneer as delinquent.
A moving permit has to be purchased at the Treasurers office to move any mobile
home. In order to purchase a moving permit, property taxes must be brought up to current.
Since all taxes are paid a year in arrears, the current year we are collecting must be
paid in full as well as one year of advanced taxes. This amount will be figured at the
time the moving permit is purchased. This will result in a skip year the following year,
where no taxes will be due.
Taxes can be paid using a credit card; see Official Payments link
When you pay by check, you authorize us to use its information to process an electronic
funds transfer (EFT). When we use information from your check to make an electronic fund
transfer, funds may be withdrawn from you account as soon as the same day you make your
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