Rate Breakdown

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

How Property Tax Works in Campbell County

Property taxes in Campbell County are determined by a combination of your property’s assessed value and the local mill levy. Each year, the County Director of Equalization determines the "full and true" market value of your property. Once assessed, your property is taxed based on its classification (e.g., owner-occupied, agricultural, or commercial). The mill levy—the tax rate per $1,000 of assessed value—is calculated by dividing the total budget required by local taxing entities (such as school districts, the county, and townships) by the total taxable value of all property within those jurisdictions. Your final tax bill is the product of your assessed value multiplied by the applicable mill rate.

Available Exemptions

South Dakota offers several property tax relief programs designed to assist eligible homeowners in reducing their tax burden. Eligibility requirements are strictly governed by state law:

• Owner-Occupied Classification: Properties serving as a primary residence qualify for a lower assessment rate compared to non-owner-occupied properties.
• Senior Citizens and Disabled Persons Tax Freeze: This program freezes the taxable value of a primary residence for residents who are at least 66 years old or disabled, provided they meet specific household income requirements.
• Disabled Veterans Exemption: Veterans who have a 100% service-connected disability, or are compensated at the 100% rate due to individual unemployability, may be eligible for a significant reduction in property taxes on their primary residence.
• Assessment Freeze for the Elderly/Disabled: Similar to the tax freeze, this program helps eligible individuals maintain stable housing costs despite rising property valuations.

Payment Schedule & Deadlines

In Campbell County, property taxes are collected on an annual basis but 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 the first half is not paid by April 30th, the entire annual tax amount becomes delinquent. Late payments are subject to interest charges as mandated by South Dakota state law. If taxes remain unpaid for an extended period, the county may initiate tax deed proceedings to recover the delinquent amounts.

Appealing Your Assessment

If you believe your property’s assessed value does not accurately reflect its fair market value, you have the right to appeal. The process begins at the local level:

1. Local Board of Equalization: You must first appear before your local township or city board. You should provide evidence, such as recent appraisals or sales data of comparable properties in your area.
2. County Board of Equalization: If you are dissatisfied with the local board's decision, you may appeal to the Campbell County Board of Equalization.
3. Office of Hearing Examiners: If further dispute is necessary, appeals may be escalated to the state level.

Deadlines for filing appeals are strict; please contact the Campbell County Director of Equalization’s office early in the spring to ensure you do not miss the window for a formal review.