Rate Breakdown

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

How Property Tax Works in Marshall County

In Marshall County, property taxes are determined by the assessed value of your property multiplied by the local mill levy. The assessment process begins with the County Director of Equalization, who determines the "full and true" market value of your real estate based on comparable sales, property size, and structural improvements. Once the assessment is finalized, the tax liability is calculated using the millage rate, which is a combination of levies set by local taxing districts, including the county, municipalities, school districts, and townships. Because these entities require specific funding levels to operate, your total tax bill reflects the cumulative needs of these local governing bodies.

Available Exemptions

South Dakota provides several relief programs to assist eligible taxpayers in reducing their property tax burden. It is important to apply for these exemptions through the Marshall County Director of Equalization office by the specified annual deadlines.

• Owner-Occupied Classification: Properties serving as a primary residence are taxed at a lower rate than non-owner-occupied properties.
• Senior Citizens and Disabled Persons Tax Freeze: This program freezes the assessment on a primary residence for qualifying individuals, preventing tax increases due to rising property values.
• Disabled Veterans Exemption: Veterans who have a permanent disability rating of 100% (service-connected) may be eligible for a significant reduction in property taxes on their primary residence.
• Paraplegic Exemption: Specific property tax relief is available for individuals who have suffered the loss or loss of use of both lower extremities.

Payment Schedule & Deadlines

Property taxes in Marshall County are payable in two equal installments. To avoid interest and penalties, taxpayers must adhere to the following statutory schedule:

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

If you prefer, you may pay the entire annual tax amount in full by the April 30th deadline. It is critical to note that if a payment is not received or postmarked by these dates, interest and penalties will accrue monthly. Failure to pay property taxes over an extended period can lead to the issuance of a tax certificate and potential tax deed proceedings, eventually resulting in the loss of property ownership.

Appealing Your Assessment

If you believe your property has been overvalued or incorrectly classified, you have the right to appeal. The process begins with the Local Board of Equalization, which typically meets in the spring. You must provide evidence, such as recent independent appraisals or documentation of comparable sales, to justify a lower valuation. If you are dissatisfied with the Local Board's decision, you may further appeal to the Marshall County Commission and subsequently to the South Dakota Office of Hearing Examiners. Always verify the current year’s meeting schedule with the County Auditor to ensure you file your intent to appeal within the required timeframe.