Real Estate Tax Program
Real estate tax notices are mailed to property owners in January. Taxes in South Dakota are due and payable on the first of January, however, the first half of property tax payments are accepted until April 30th without penalty. The second half of property tax payments will be accepted until October 31st. All special assessments are due in the full on or before April 30th. In addition, all taxes under $50 are due and payable in full on or before April 30th.
Please keep in mind that taxes that are not postmarked by April 30th and October 31st, 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 30th or October 31st falls on a Saturday, Sunday or Holiday, according to state law it is up to you to make arrangements to get your payment to the Treasurer's Office by 4:00 pm of the last working day of the month.