Rate Breakdown

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

How Property Tax Works in Brookings County

Property taxes in Brookings County are determined by two primary factors: the assessed value of your property and the local mill levy (tax rate). Each year, the County Director of Equalization assesses the market value of all taxable property. This assessment reflects the estimated fair market value as of November 1 of the preceding year. Once the total assessed value is established, local taxing districts—including the county, municipalities, and school districts—set their budgets. The mill levy is calculated by dividing the total revenue required by these districts by the total taxable valuation of the jurisdiction. To calculate your estimated tax, the assessed value is multiplied by the mill rate, resulting in your annual property tax obligation.

Available Exemptions

South Dakota offers several property tax relief programs designed to assist specific groups of homeowners. Eligibility criteria are established at the state level and administered through the county:

• Homestead Exemption: Provides property tax relief for elderly and disabled persons. Applicants must meet specific income and age requirements (or disability status) to qualify for a reduction in their tax burden.
• Senior Citizen & Disabled Persons Tax Freeze: This program freezes the valuation of a primary residence for qualified applicants, preventing future tax increases on that specific value.
• Disabled Veterans Exemption: Veterans with a service-connected disability rated at 100% by the U.S. Department of Veterans Affairs may be eligible for a significant reduction or exemption on their primary residence.
• Paraplegic Exemption: Specific property tax exemptions are available for individuals who are paraplegic or have lost the use of both lower extremities.

Payment Schedule & Deadlines

In Brookings County, property taxes are billed annually and are payable in two equal installments. It is crucial to adhere to these statutory deadlines to avoid penalties:

• First Half: Due by April 30. If not paid by this date, the first half becomes delinquent.
• Second Half: Due by October 31. If not paid by this date, the second half becomes delinquent.

If payment is not received by the specified deadlines, interest and penalties accrue on the delinquent balance at a rate established by South Dakota state law. Continued failure to pay may eventually result in the issuance of a tax certificate and potential tax deed proceedings against the property.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process begins at the local level with the Local Board of Equalization, typically held in March. You must provide evidence to support your claim, such as comparable sales data, independent appraisals, or documentation of structural issues. If you are dissatisfied with the local board’s decision, you may further appeal to the Brookings County Board of Equalization and subsequently to the South Dakota Office of Hearing Examiners or the Circuit Court. Always contact the Director of Equalization’s office early in the assessment cycle to discuss your concerns before formal hearings commence.