Rate Breakdown

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

How Property Tax Works in Buffalo County

In Buffalo County, property taxes are calculated based on the assessed value of your real estate multiplied by the local mill levy. The assessment process begins with the County Director of Equalization, who determines the full and true market value of your property annually. South Dakota law requires that property be assessed at 85% of its market value for taxation purposes. Once the total taxable value is established, the local taxing districts—including the county, school districts, and townships—set their budgets. These budgets are divided by the total taxable valuation of the jurisdiction to determine the mill rate. Your final tax bill is the product of your property’s taxable value and the combined mill rate of all taxing entities that provide services to your specific location.

Available Exemptions

South Dakota provides several relief programs to help eligible residents manage their property tax burden. These exemptions are designed to assist specific groups, though they must be applied for annually through the County Director of Equalization or the Department of Revenue:

• Homestead Exemption: Available to seniors and individuals with disabilities who meet specific income and residency requirements, providing a freeze on the assessment of their primary residence.
• Senior Citizen and Disabled Persons Property Tax Relief: A program that offers a partial refund of property taxes paid based on income brackets.
• Disabled Veterans Exemption: Veterans with a permanent service-connected disability rated at 100% may qualify for a significant reduction in property taxes on their primary residence.
• Paraplegic Exemption: Special provisions are available for veterans who have suffered the loss or loss of use of both lower extremities.

Payment Schedule & Deadlines

Property taxes in Buffalo County are collected on a semi-annual basis. The payment schedule is strictly enforced to ensure the continuous funding of county services:

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

If the first half is not paid by April 30th, the entire balance of the year’s taxes becomes delinquent. Payments made after the designated deadlines are subject to interest penalties, which accrue monthly. It is recommended to submit payments well in advance of the deadline to avoid processing delays. If taxes remain unpaid for an extended period, the county may initiate tax deed proceedings.

Appealing Your Assessment

If you believe the assessed value of your property does not reflect its true market value, you have the right to appeal. The process begins with an informal discussion with the Buffalo County Director of Equalization. If the issue remains unresolved, you may formally appeal to the Local Board of Equalization, which typically meets in March. Evidence such as recent appraisals, comparable sales in your neighborhood, or documentation of structural deficiencies is essential for a successful appeal. Should you remain dissatisfied with the local board's decision, you may further appeal to the County Board of Equalization and subsequently to the State Board of Equalization.