Real Estate Taxes
Real estate taxes are paid one year in arrears. (Example: In the year 2011, property owners will be paying 2010 real estate taxes.) Real estate tax notices are mailed to property owners in January. Taxes in South Dakota are due and payable the first of January, however the first half of property tax payments are accepted until April 30 without penalty. The second half of property tax payments will be accepted until October 31 without penalty. All special assessments are due in full on or before April 30. In addition, all taxes under $50 are due and payable in full on or before April 30.
Currently, property tax amounts are NOT available online. You can obtain tax amounts by contacting the treasurer’s office.
Tax payments that are not postmarked by April 30 and October 31, 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 30 or October 31 fall on a Saturday, Sunday or holiday, according to state law it is your responsibility to get your payment to the treasurers office by 5:00 PM of the last working day of the month. We will also accept payments after 5:00 PM in our drop box (located next to the main door of the annex) until midnight of April 30 and October 31 or the last working day of the month. Any late payments will accrue interest on a monthly basis. You will need to contact the Treasurer’s office to get the current amount due for all late payments.
***DELINQUENT PROPERTY TAXES***
2nd half property tax payments were due by October 31, 2021. Any unpaid taxes are now delinquent and subject to interest. A list of delinquent property taxes was published in the newspaper on December 11th. The tax certificate sale was held on Monday, December 20, 2021.
***TAX CERTIFICATE REDEMPTIONS***
Tax certificate holders earn daily interest on the tax payments they make. In order to redeem a tax certificate, property owners must pay the past due taxes including the daily interest plus any additional taxes due that year. For example, as of January 1, 2021, redemptions will include the full year of 2021 property taxes as well. To avoid paying that additional year at redemption, all payments must be in the Treasurer's office by Thursday, December 30, as county offices will be closed on December 31 for New Year's. Contact the Treasurer's office with questions or for redemption amounts.
All property owners will receive a tax notice in January for every parcel of land they own including mobile homes and buildings on leased site. The notice will be sent to the property owner whether or not taxes are paid through an escrow company. It is the owner’s responsibility to verify that the escrow company is in fact paying their taxes. The treasurer’s office does not keep track of which parcels are paid through escrow.
Real Property Assessment, Appraisal and Tax Information
- An Increase in Value Does NOT Equate to a Direct Increase In Taxes (SD Department of Revenue, PDF)
- Property Tax 101 (SD Department of Revenue, PDF)
- Understanding Your Property Taxes (SD Department of Revenue, PDF)
The treasurer is required by law to conduct a tax certificate sale the third Monday in December each year. A tax certificate will be issued and can be sold on any property having delinquent taxes. A list of properties with delinquent taxes is available at the treasurers’s office.
If the property is taxed as building on leased site, a distress warrant will be issued to the Lawrence County Sheriff’s Office for collection 45 days after being advertised (around the 2nd week in December) in the Black Hills Pioneer as delinquent.
Taxes can be paid using a credit card via the online payment system.
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 payment.