Property Assessment Appeal

All property in the state of South Dakota is to be assessed annually, with notice of assessed value mailed on or by March 1st. This annual assessed value is to be reflective of the full and true market value for all non-agriculture classed property. Meaning that all non-agricultural property is to be valued at the amount it would most reasonably sell for on the open market.

Each year, it is the right of any property owner to review the assessed value and appeal that value if it is greater than what the property would most reasonably sell for or is assessed unequally in relation to similar properties. An assessment appeal is an argument regarding the accuracy and equality of assessment, not a complaint about the tax amount.

Deadlines for the period to appeal property values are set by statute (SDCL 10-11-16, SDCL 10-11-23). Location of the property, either within a city/municipality or outside of a city/municipality, determines the appropriate level and deadline for appeal.

Property Within a City
or Municipality

Deadlines listed below are for 2026 only

  • Written notice of appeal to be provided to the clerk of the local board of equalization or county director of equalization office by end of day March 12th.

  • Local board of equalization begins March 16th and concludes March 20th.
    • Decisions to be mailed by March 27th.

  • Both property owners or the county director of equalization office may appeal the local board decisions to the County Board of Equalization by end of day April 7th.
Property Outside of a City or Municipality (County Properties)

Deadlines listed below are for 2026 only

  • Written notice of appeal to be provided to the clerk of the county director of equalization office by end of day April 7th.

  • County board of equalization begins April 14th and concludes May 5th.
    • Decisions to be mailed by May 8th.

  • Property owners may appeal the county board decisions to either the Office of Hearing Examiners (by May 15th) or Circuit Court (within 30 days of decision notice being served).

2026 SD Dept. of Labor Appeal Process Guide

The following is a general guideline to the assessment appeal process. This is to serve as an informational tool as to the steps involved in an assessment appeal. It is not a comprehensive guide. To view a comprehensive guide from the South Dakota Department of Labor, click the button above.

  1. Receive Assessment Notice on or about March 1

  2. Review the assessed value
    • Would the property reasonably sell for the assessed value
    • Assessed value to be reflective of full and true market value
    • Does your notice properly indicate your owner occupied status?

  3. Call or visit the Director of Equalization Office to visit with an appraiser regarding any value questions or concerns, and comparable property sales information
  4. File a timely written appeal if you believe:
    • The property would not reasonably sell for the assessed value
    • The property is unequally assessed compared to like properties
    • Property data is incorrect

  5. Schedule a time for a property inspection with the appraiser

  6. Review the appraiser’s value recommendation after inspection

  7. Make a decision regarding the appraiser’s value recommendation

    • A) Accept the value recommendation
      • Appraiser makes the recommendation to the equalization board for approval

    • B) Do not accept the value recommendation
      • Schedule a hearing before the board of equalization to contest the assessed value

  8. Board of equalization to hear value arguments and vote to approve a value

Property Search

Property assessments are public information. Any person may review the property assessment of any property in South Dakota.

The Pennington County Equalization Department maintains an online system where the public can review property assessments and property information.  Property owners may review the information that the county office has on file for their property and compare their assessment with similar and neighboring properties.  The Equalization Department staff are also available to answer questions regarding the assessment of any property.

Property Search