Rate Breakdown

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

How Property Tax Works in Davison County

Property taxes in Davison County, South Dakota, are based on the assessed market value of your real property. The Davison County Director of Equalization is responsible for determining the "full and true" value of all property as of November 1st each year. Once local taxing authorities—including the county, school districts, municipalities, and townships—establish their annual budgets, millage rates are set to meet those funding requirements. Your final tax liability is calculated by multiplying your property's taxable assessed value by the combined millage rate of the taxing districts in which your property is located.

Available Exemptions

South Dakota offers several programs to help reduce the property tax burden for qualifying Davison County homeowners. Key relief options include:

• Owner-Occupied Classification: This program reduces the school general fund tax rate on your primary residence. Homeowners must apply by March 15th of the assessment year to qualify.
• Assessment Freeze for the Elderly and Disabled: This program prevents the assessed value of your home from increasing if you meet specific age (65 or older), disability, and income requirements.
• Disabled Veteran Exemption: Provides an exemption on up to $150,000 of the assessed value for qualifying disabled veterans or their unremarried surviving spouses.
• Homestead Exemption: Offers temporary delay of property tax sales for qualifying low-income senior citizens.

Payment Schedule & Deadlines

In South Dakota, property taxes are paid in arrears, meaning the taxes billed in any given year represent the liabilities accrued during the prior calendar year. Taxes are collected by the Davison County Treasurer and can be paid in two equal installments:

• First Half Deadline: April 30th
• Second Half Deadline: October 31st

If payments are not postmarked or received by these deadlines, interest is charged at a statutory rate of 10% per annum (or 0.83% per month) on the delinquent balance until the tax is paid in full.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate or does not reflect fair market value, you have the right to appeal. The process must begin shortly after you receive your Assessment Notice in March. First, contact the Director of Equalization's office to discuss your valuation informally. If you remain unsatisfied, you must file a written appeal with your Local Board of Equalization (city or township) by the statutory deadline in mid-March. If necessary, further appeals can be escalated to the County Board of Equalization and subsequently to the State Office of Hearing Examiners.