Rate Breakdown

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

How Property Tax Works in Butte County

In Butte County, property taxes are determined by the application of local mill levies to the assessed value of your property. The process begins with the county assessor, who determines the market value of your real estate based on comparable sales and property characteristics. In South Dakota, property is generally assessed at 100% of its full and true market value.

Once the assessment is finalized, the local taxing authorities—including the county, municipalities, and school districts—establish mill rates (or tax levies) to fund public services. One "mill" is equal to one dollar of tax for every $1,000 of taxable value. Your total tax bill is calculated by multiplying the taxable value of your property by the combined mill rate of all applicable jurisdictions. These rates fluctuate annually based on budget requirements set by local governing boards.

Available Exemptions

South Dakota offers several property tax relief programs designed to assist specific groups of homeowners. Eligibility for these programs is generally managed at the state level but administered locally:

• Homestead Exemption: This provides a reduction in property taxes for owner-occupied primary residences.
• Senior Citizen and Disabled Persons Tax Freeze: This program freezes the taxable value of a home for qualifying low-income seniors (age 65+) and individuals with permanent disabilities, preventing tax increases due to rising assessments.
• Disabled Veterans Exemption: Veterans who have a 100% service-connected disability rating may be eligible for a significant reduction or total exemption on their primary residence.
• Assessment Freeze for Paraplegics: Specific tax relief is available for homeowners who are paraplegic or have lost the use of both lower extremities.

Payment Schedule & Deadlines

Butte County property taxes are billed annually and may be paid in two installments. To avoid interest and penalties, please adhere to the following schedule:

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

If you choose to pay the full amount at once, it must be submitted by the April 30th deadline. Payments received after these dates are considered delinquent. Under South Dakota law, interest is charged on all delinquent taxes at a rate of 1% per month. Failure to pay property taxes over an extended period can lead to tax liens and, eventually, a tax deed sale of the property.

Appealing Your Assessment

If you believe your property has been incorrectly valued, you have the right to appeal your assessment. The process typically begins at the local Board of Equalization. You must provide evidence to support your claim, such as recent appraisals, sales data of comparable properties, or documentation of physical defects that may lower your property's value. Appeals must be filed within the designated timeframe following the receipt of your assessment notice. 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.