Rate Breakdown

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

How Property Tax Works in Codington County

Property taxes in Codington County are determined by the assessed value of your real estate multiplied by the local mill levy. Each year, the Codington County Director of Equalization assesses the market value of properties to ensure a fair distribution of the tax burden. This assessment reflects the estimated market value as of November 1st of the preceding year. The mill levy, or tax rate, is established by various local taxing entities, including the county, municipalities, and school districts, to fund essential public services. Because these entities have different budgetary requirements, your total tax bill is the sum of the levies applied by each jurisdiction relevant to your property’s location.

Available Exemptions

South Dakota provides several property tax relief programs to assist qualified homeowners. These programs are designed to reduce the financial burden on specific populations:

• Homestead Exemption: Applies to owner-occupied residences, often qualifying the property for a lower school district tax rate compared to non-residential properties.
• Senior Citizens and Disabled Persons Tax Freeze: This program freezes the valuation of a primary residence for eligible seniors (age 65+) or individuals with a disability, preventing tax increases due to rising assessments.
• Disabled Veterans Exemption: Veterans who have a permanent, service-connected disability rated at 100% may qualify for a significant reduction or exemption on property taxes for their primary residence.

Eligibility requirements, including income limits and residency status, are strictly enforced. Residents are encouraged to contact the Codington County Treasurer’s office to verify current income thresholds and application deadlines.

Payment Schedule & Deadlines

Property taxes in Codington County are collected on a semi-annual basis. To remain in good standing and avoid penalties, please adhere to the following schedule:

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

Taxpayers may choose to pay the full annual amount by the April 30th deadline if they prefer. If a payment is not received by the specified date, statutory interest penalties will accrue on the delinquent balance. Continued failure to pay taxes can eventually lead to the issuance of a tax certificate and potential tax deed proceedings, so it is critical to address any outstanding balances promptly.

Appealing Your Assessment

If you believe your property has been over-assessed, you have the right to appeal. The process begins with an informal review with the Codington County Director of Equalization. If you remain dissatisfied, you may formally appeal to the Local Board of Equalization, which typically meets in March. Following that, you may appeal to the County Board of Equalization and, ultimately, the South Dakota Office of Hearing Examiners. Documentation supporting your claim—such as recent appraisals, sales data of comparable properties, or proof of structural damage—is essential for a successful appeal.