Rate Breakdown

Property taxes in Aurora County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Aurora County

In Aurora County, property taxes are determined by a combination of the property’s assessed value and the local mill levy. Each year, the county director of equalization assesses the market value of your property. This assessment reflects the estimated fair market value as of November 1 of the preceding year. Once the assessed value is established, it is multiplied by the local tax rate, known as the mill levy. The mill levy is calculated based on the budgetary needs of the county, school districts, and municipal governments. Because these entities adjust their spending annually, your total tax bill may fluctuate even if your property's value remains stable.

Available Exemptions

South Dakota offers several property tax relief programs designed to support specific groups of homeowners. Eligibility criteria are established at the state level and administered locally. Key exemptions include:

• Homestead Exemption: This provides a property tax freeze on the valuation of a primary residence for qualifying senior citizens and individuals with disabilities.
• Senior Citizen/Disabled Persons Property Tax Relief: Income-qualified individuals aged 65 or older, or those receiving disability benefits, may qualify for a refund or a reduction in property taxes paid.
• Disabled Veteran Exemption: Veterans who have a 100% service-connected disability, or the surviving spouse of such a veteran, may be eligible for a significant reduction in property taxes on their primary residence.

We encourage residents to contact the Aurora County Director of Equalization to verify specific income thresholds and documentation requirements for these programs.

Payment Schedule & Deadlines

Property taxes in Aurora County are collected on an annual basis. Taxes are due in two equal installments to provide flexibility for taxpayers:

• First Half: Due by April 30.
• Second Half: Due by October 31.

Taxpayers may choose to pay the full amount by the April 30 deadline if they prefer. Please be aware that if a payment is not postmarked or received by the deadline, interest and penalties will accrue on the unpaid balance. Continued failure to pay property taxes may eventually result in a tax deed sale, where the county may sell the property to satisfy the delinquent tax obligation.

Appealing Your Assessment

If you believe your property has been incorrectly assessed or valued higher than its fair market value, you have the right to appeal. The process begins at the local level with the Local Board of Equalization, which typically meets in March. You must provide evidence to support your claim, such as comparable sales data, independent appraisals, or documentation of structural deficiencies. If you are dissatisfied with the local board's decision, you may further appeal to the County Board of Equalization and subsequently to the South Dakota Office of Hearing Examiners. Documentation and strict adherence to filing deadlines are essential for a successful appeal.