Real Estate Taxes

Real estate taxes are paid one year in arrears.  (Example:  In the year 2024, property owners will be paying 2023 real estate taxes.)  Real estate tax notices are mailed to the property owners in either late December or early January. Taxes are due in January. The first half of your real estate become delinquent if not paid by midnight on April 30th.  The second half of your real estate taxes become delinquent if not by midnight on October 31st.  Any taxes that are paid late will be returned to the remitter with the proper amount of interest and/or penalties due (interest accrues monthly).

The Treasurer is required by law to publish delinquencies. Keep your taxes current by paying by Oct 31st to avoid additional costs.  A tax certificate will be issued on any property having delinquent taxes.

For further information regarding your real estate or mobile home taxes, please call the Treasurer's Office at 605-394-2163.

Note: Only by order of the Board of Commissioners is the Treasurer able to assign certificates or hold an annual Tax Sale. In October 2023 BOC directive to the Treasurer was to cease assigning and selling certificates until further action by them to the contrary. 


You can print the tax notice for the current and previous year's taxes for a property by looking up the property on the Pay Property Taxes page. On the bottom right hand of the screen you can print the current tax notice or the previous year's tax notice. 

Important Information:

Out-of-state checks are acceptable for property tax payments only.  Please call for details.  If taxes are delinquent certified funds are required. Please contact the Treasurer's Office for the correct payoff amount and acceptable forms of payment.  Visa, Mastercard, American Express and Discover Card are acceptable means of payment unless a certificate has been issued.

Note:  When you provide a check as payment, you authorize Pennington County to make 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  Funds may be withdrawn from your account the same day we receive your payment.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 your check back from your financial institution.