Property Taxes

• Property taxes are due on January 1st.
• The 1st half becomes delinquent on May 1st.
• The 2nd half becomes delinquent on November 1st.

If the last day of April or October falls on a weekend, taxes are due the last working day of the month. Interest begins accruing on unpaid taxes starting the first business day after these deadlines, at the rate defined by SDCL 54-3-16. Taxes in South Dakota are paid one year in arrears (e.g., 2022 taxes are paid in 2023).

Tax notices are mailed via the postal service after the State mill levies are set and the taxes are loaded. To receive your tax notice via email, click here to provide your email address. You will no longer receive a mailed copy. It is your responsibility to update your email with the County if it changes.

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 property 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.

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.

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.

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. Find more information in the "How can I pay my taxes" question below.

Applications for the program come out in November with a deadline of December 15th to be added for the following year. If you are already on the program, you do NOT need to submit a new application unless your banking information has changed. We are not able to add someone to the program part way through the year as the payments are broken out into 10 equal payments for the year. 

Pennington County offers several convenient ways to pay your property taxes. Here are the options available:

1. Online Payments:

• Only Current taxes can be paid online here.
• Payment deadlines: Payments must be submitted before 12:00 AM MST on the due date to avoid penalties. Payments made after this time or on weekends/holidays will be processed on the next "open for business day".
• Processing time: It may take 3-4 days for online payments to reflect on your property tax account.
• Payment limits: Payments over $25,000 cannot be accepted online.

Charges & 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)

• 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% 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.

2. By Mail:

• Send payments to:

Pennington County Treasurer
PO Box 6160

Rapid City, SD 57709-6160

• Payments must be postmarked by the tax due date to avoid penalties. If received after this, they will be returned for interest and penalties.
• Electronic check conversion: When paying by check, you authorize a one-time electronic fund transfer from your account. Funds may be withdrawn the same day your payment is received. You will not receive a check back from your financial institution.
• To receive a paid receipt, please include a self-addressed stamped envelope with your payment.

3. In-Person Payments:

• Visit the Treasurer’s Office at:

Rapid City, SD 57703

• You can pay by cash, check, money order, debit, or credit card (note: debit/credit card payments incur a 2% service fee).
• Face coverings are encouraged for in-person transactions. Only one person is allowed at each window per transaction.

4. Secure Drop Box:

• Drop your payments in the secure drop box located inside the main entrance of the old County Administration Building at:

• Drop box located at our new location:

• This option is available during April and October.
• Make your check payable to Pennington County Treasurer.

5. ACH (Automated Monthly Payments):

• Eligibility: Taxes must be current to participate.
• Enrollment: Applications must be submitted by December 15th for the following year's tax payments.
• 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.

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.

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.

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.

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.

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.

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 Application now available Deadline to apply is April 1st. 
  This program reduces the current assessed value of the homeowner’s property by freezing the assessed value of the home to the qualifying year of the applicant. Property is defined as the house, a garage and the lot upon which it sits or one acre, whichever is less. Download the application or obtain an application from the Treasurer’s Office. The application must be returned to the Treasurer's Office on or before April 1 of each year. (SDCL 10-6A) 

• Property Tax Homestead Exemption Application now available Deadline to apply is April 1st. he Homestead Exemption Program can defer the payment of property taxes until the property is sold without the worry of a tax certificate. Taxes continue to accrue interest at a reduced percentage. Property is defined as the house, garage, and the lot upon which it sits, or one acre, whichever is less. Download the application or obtain an application from the Treasurer’s Office. Applications must be submitted annually to the Treasurer’s Office on or before April 1.