Rate Breakdown

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

How Property Tax Works in Gregory County

In Gregory County, property taxes are administered based on the market value of your real estate. The Gregory County Director of Equalization is responsible for assessing all property at its "full and true" market value. Once these valuations are established, local taxing jurisdictions—which include Gregory County, school districts, municipalities, and townships—determine their annual budgets. These budgets dictate the millage rates, or tax levies, required to fund public services. Your final property tax bill 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 provides several property tax relief and exemption programs to help Gregory County residents lower their tax liabilities. Qualifying taxpayers may apply for the following programs:

• Owner-Occupied Classification: This program applies a lower school general fund tax rate to your primary residence. Homeowners must apply by November 1st to qualify for the following tax year.
• Assessment Freeze for the Elderly and Disabled: This program freezes the assessed value of your home if you are aged 65 or older, or disabled, and meet specific annual income limits.
• Disabled Veteran Exemption: Qualifying disabled veterans, or their unremarried surviving spouses, may receive an exemption of up to $150,000 on the assessed value of their primary residence.
• Homestead Exemption: Homeowners aged 70 or older who meet income and residency requirements may delay payment of their property taxes, which then accrue as a lien against the property.

Payment Schedule & Deadlines

Property taxes in South Dakota are paid in arrears, meaning the taxes you pay in the current calendar year represent the tax liability accrued during the previous year. Gregory County property taxes are split into two equal installments:

• First Installment: Due on or before April 30th.
• Second Installment: Due on or before October 31st.

If you choose to pay your taxes in full, the entire amount must be paid by April 30th. Delinquent payments are subject to an interest penalty of 10% per annum, calculated monthly at approximately 0.83% on the unpaid balance.

Appealing Your Assessment

If you believe your property's assessed value is higher than its actual market value, or if you believe your assessment is inequitable compared to similar properties, you have the right to appeal. The appeal process follows a strict annual timeline:

• Assessment Notice: You will receive your assessment notice in early March, which details your property's value for the upcoming tax year.
• Local Board of Equalization: You must deliver a written appeal to your local township, town, or city board of equalization by the third Monday in March.
• County Board of Equalization: If you are unsatisfied with the local board's decision, you may appeal to the Gregory County Board of Equalization by the first Tuesday in April.
• State Appeals: Unresolved disputes may be appealed further to the South Dakota Office of Hearing Examiners or the Circuit Court.