This information is intended to provide guidance in response to commonly asked questions by taxpayers and members of the public. It does not address all aspects of property taxes. For additional information, please contact the Treasurer's Office at 605-394-2163.

 

1) When are taxes due and delinquent?

• Property taxes are due – January 1st
       1st half is delinquent on May 1st
       2nd half is delinquent on November 1st
• If the last day of April or October falls on a Saturday or a Sunday, the tax payment is due and payable on the last working day of that month.
• Interest begins the first business day after the due date at the rate defined by SDCL 54-3-16.

 Taxes in SD are paid one year in arrears ie: 2022 taxes are due and payable in 2023.

 

2) When are tax notices mailed?
Tax notices are mailed via Postal Service once the State mill levies are set and the taxes are loaded. If you prefer to receive your tax notice and assessment notice be sent via email, please click here to provide your current email address. You will no longer receive a mailed copy. It will be your responsibility to update your email address with the County if it changes. 

 

3) What if I didn’t receive a tax notice?
Pennington County sends the Notice of Taxes due to all taxpayers of record, whether the taxes are remitted by you or by your mortgage company. If your taxes are remitted by a mortgage company or other tax service company, the tax statement you receive in the mail is for informational purposes only. This statement may be useful when reporting real estate taxes paid to the Internal Revenue Service. Please contact the Equalization Department at 605-394-2175 to update your contact information. Note: Who pays your property taxes is between you and your financing – always verify your taxes have been paid to the county to avoid issues.

You may also reprint your tax notice by visiting ‘View/Pay Property Taxes’ under the Treasurer’s webpage. Simply search by Tax ID Number, Owner Name or Address and click on the ‘Reprint Tax Notice’ button.

 

4) I need to know what the taxes were on my property last year. Can I reprint a previous year's tax notice? 

The current year and previous year's tax notices are available to be printed by visiting View\Pay Property Taxes. Simply search by Tax ID Number, Owner Name or Address and click on either the Print Current Tax Notice or Print Previous Tax Notice buttons. 

 

5) How are the taxes determined on my property?
Property taxes are the result of the assessment process and the total mill levies for the taxing authorities that provide public services to that property. The Equalization Department establishes the value of all properties for tax purposes. The taxing authorities use the factored assessed value to determine their mill levies. A mill is 1/10th of a penny or $1 for each $1,000 of assessed valuation. Information concerning the tax levy can be obtained by contacting the governing boards of the various taxing entities. For additional information regarding assessments, contact the Equalization Department at 605-394-2175.

Click here for additional resources on property taxes provided by the SD Department of Revenue.

 

6) Can I make partial payments towards my taxes?

We do not accept partial payments, and we do not accept a payment plan for delinquent taxes. We do have a monthly ACH program that splits the tax payments into 10 automatic withdrawals via ACH. See below. 

 

7) How can I pay my taxes?

Property tax payments can be made by any of the following four easy options: 1) Online 2) By Mail 3) In-Person or 4) Secure Drop Box 5) over the telephone or 6) participating in ACH (automated monthly payments). Please see important details below for each option:

Online payments:

• Only current taxes may be paid online.
• All payments are applied as of the date received. PAYMENTS MUST BE SUBMITTED BEFORE 12 MIDNIGHT MST/MDST TO BE INCLUDED IN THE DATE'S PAYMENTS. 
• Payments may take 3-4 days before reflected on your property taxes account, through the web site.
• Payments made before 6 p.m. MST/MDST are processed on the next business day. Payments made outside of regular “open for business days”, such as weekends and holidays will be posted on the next "open for business day".
• Payments over $25,000 cannot be accepted on-line.

Charges and Fees:

• Interest and late fees are added to payments that are delinquent.
• A fee of $40 will be charged on all returned payments. Additional fees may be charged if a payment is returned after the payment due date.  (SDCL 54A-3-422)
  NOTE: Use caution when entering account numbers to ensure accuracy. Errors may result in a bank return fee as well as interest on taxes that could not be posted by deadlines.
• Paymentus Corporation processes the on-line tax payments for Pennington County taxpayers. Paymentus charges the taxpayer a transaction processing fee for their service: e-checks - $1.95 and credit or debit cards - 2.5% and will show as a separate line item on your credit card statement.

Am I paying through a secure site?

Yes. Pennington County uses a secure payment service called Paymentus. They maintain administrative, technical and physical safeguards designed to protect the user’s personal information and other information against accidental, unlawful or unauthorized destruction, loss, alteration, access, disclosure or use. In addition, Paymentus uses commercially reasonable security measures such as encryption, firewalls, and Transport Layer Security software (TLS) or hypertext transfer protocol secure (HTTPS) to protect personal information.

By Mail:

Send your payment to:
Pennington County Treasurer
PO Box 6160
Rapid City, SD 57709-6160

Mailed payments must be postmarked by the tax due date or the taxes become delinquent and they will be returned for interest and penalties.

When using a check as payment, you authorize a one-time electronic fund transfer from your account. Funds may be withdrawn from your account the same day we receive your payment. You will not receive a check back from your financial institution.

If I mail my payment, how do I receive a paid receipt?

Please enclose a self-addressed stamped envelope for a discrete receipt.

In Person:

A face covering or a mask is strongly encouraged to conduct business in person with the Treasurer's Office. Each window is limited to one person per transaction. This limit will be strictly enforced.

Come to the Treasurer’s Office to pay your taxes by cash, check, money order, debit or credit card (with convenience fee) at the counter.

The County Administration Building is located at: 

130 Kansas City Street
Rapid City, SD 57701

The processing fee for using your credit or debit card is 2.5%.

Secure Drop Box:

You may drop tax payments in the secure drop box located inside the main entrance door of the County Administration Building, 130 Kansas City Street, Rapid City, SD during the months of April and October. Please make your check payable to the "Pennington County Treasurer"

ACH Payments:

• Taxes must be current to participate.

• Applications must be submitted by December 15^th for the following years taxes.
• Withdrawals are taken out of your designated account from January to October (10 month payment plan).
• You must reapply only if your banking information changes or your ownership of property on the program changes. Terminating the agreement by you for these reasons requires a written request and 15-days notice prior to the next withdrawal date.
• There is no additional charge for this program however if funds are not available at the time of withdrawal, previous payments not yet posted will be returned within 30 days and remaining taxes will need to be paid by you through one of the other means available. This will be considered a bank return and will be assessed a return item fee.
• Any additional assessments placed on the property after the original tax notice is mailed out will be your responsibility to pay in a timely manner to avoid delinquency.

 

Other Important Items of Note:

•  A $40.00 processing fee will be assessed on ALL BANK RETURNED ITEMS.
•  Checks will not be accepted if an individual has had a check returned for non-sufficient funds. Payments must be made with certified funds.
•  Please remember the due date requirement for property taxes and allow adequate time for your payment to process through your financial institution. If your payment is received by the County, in person or post marked, after the due date it will be considered delinquent and will be returned per state law.
•  Always include your payment coupon or TAX ID No. with your payment. The TAX ID No. is located on the upper left hand of the Notice of Taxes Due statement.

 

8) Do I have to pay a Special Assessment?

Yes. Special Assessments are a required tax and not all mortgage companies will pay Special Assessments. Contact your mortgage holder to determine if you are responsible for the payment of the Special Assessment(s) to avoid interest and/or penalties. Special assessments are due in full before May 1^st of each year. They are not divided into two payments. The City forwards all unpaid Assessments to the County for collection against your property throughout the year. Interest will accrue monthly on unpaid special assessments. Any special assessment added after the tax notices have been mailed out must be paid to avoid accrued interest.

 

9) Can anyone see my tax account records?

All real property taxes are public records and, as such, are available to anyone who inquires. To research the taxes on a property, please use our View/Pay Property Taxes feature on the Treasurer’s website. Research fees apply if our office does the research. We require a written request and payment up front. Fees depend on depth of the research.

 

10) Who is subject to paying Interest and Penalty?

The interest and penalty rates are determined according to South Dakota Codified Law (see SDCL 10-21-23 and SDCL 10-21-25). Payments made without the appropriate interest and penalty cannot be posted to the account and will be returned and may be subject to a $3.00 administration fee.

Neither the Treasurer or the County Commissioners have the authority to forgive interest and penalties.

 

11) Can I pay multiple Tax ID Numbers (parcels) with one check, or use multiple checks for one Tax ID Number?

Yes. Multiple Tax ID Numbers may be paid with one check. Also, multiple checks may be used to pay for one Tax ID Number, but the checks dollar amount(s) must equal the amount due and be sent together in one envelope. You must clearly identify which Tax ID Number(s) you are paying for.

 

12) Can current year's taxes be paid without paying delinquent taxes?

Current year taxes may be paid without paying prior year delinquent taxes as long as there is not a third-party owner of the tax certificate (lien) that has already paid the subsequent tax. However, be aware that tax deed proceedings may be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale subject to the provisions of SDCL §§ 10-25-16 to 10-25-19, inclusive. The time period applies equally to the county or any other purchaser of the tax certificate. (refer to SDCL 10-25-1). SDCL 10-24-7: If the owner or interested person is seeking to redeem a tax certificate the county reserves the right to require all taxes owing. Property taxes are a first-priority lien, and must be paid. We do not have payment plan options, and by law, the County may take tax deed action if the delinquent taxes are not paid within three years.

 

13) What Property Tax Relief Programs are available?

Certain South Dakota citizens qualify for property tax relief programs. See the program descriptions and learn if you qualify for any of the property tax relief programs offered.

Elderly and Disabled Assessment Freeze (Applications available in December 2024)