Rate Breakdown

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

How Property Tax Works in Clark County

Property taxes in Clark County are determined by two primary factors: the assessed value of your property and the local mill levy (tax rate). Each year, the Clark County Director of Equalization assesses the market value of all taxable property. By law, this assessment reflects the full and true value of the property. Once the total assessed value for all properties in a taxing district is determined, local governments—including the county, municipalities, and school districts—establish their budgets. The mill levy is calculated by dividing the total tax revenue required by the total assessed value of the district. Your final tax bill is the product of your property’s assessed value multiplied by the aggregate mill rate of your specific taxing jurisdiction.

Available Exemptions

South Dakota offers several property tax relief programs designed to assist eligible homeowners in reducing their tax burden. These programs are managed at the state level but administered locally:

• Assessment Freeze for the Elderly and Disabled: This program freezes the assessment on a primary residence for seniors (age 65+) or individuals with a disability, provided they meet specific income and residency requirements.
• Disabled Veteran Property Tax Exemption: Veterans who have a permanent total service-connected disability may be eligible for a significant reduction or full exemption on property taxes for their primary residence.
• Homestead Exemption: While South Dakota does not have a broad "homestead" reduction in the same manner as some other states, the aforementioned freeze programs effectively serve as the primary relief mechanism for owner-occupied primary residences.

Payment Schedule & Deadlines

Property taxes in Clark County are collected on an annual basis, though they 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 the April 30th deadline, the entire annual tax amount becomes delinquent. Payments made after these dates are subject to interest charges as prescribed by state law. If taxes remain unpaid for an extended period, the county may initiate the tax deed process, which can ultimately lead to the sale of the property to satisfy the tax lien.

Appealing Your Assessment

If you believe your property has been incorrectly valued or classified, you have the right to appeal. The process begins with an informal review with the Clark County Director of Equalization. If you remain dissatisfied, you may formally appeal to the Local Board of Equalization, which typically meets in the spring. If the local board does not resolve the issue, you may further appeal to the County Board of Equalization and, subsequently, the state’s Office of Hearing Examiners. Documentation supporting your claim—such as recent appraisals or evidence of comparable sales—is essential for a successful appeal.