Rate Breakdown

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

How Property Tax Works in Perkins County

Property tax in Perkins County is determined by the assessed value of your property multiplied by the local millage rate (or tax levy). Each year, the County Director of Equalization evaluates properties to ensure they reflect current market values. Once the assessment is finalized, the local taxing entities—including the county, school districts, and townships—establish their budgets. These budgets are divided by the total taxable value within their jurisdictions to set the mill levy. Your final tax bill is the product of your property’s taxable value and the combined mill rate of all taxing districts in which your property is located.

Available Exemptions

South Dakota provides several relief programs to help eligible residents manage their property tax burden. These programs are governed by state law and administered at the local level:

• Assessment Freeze for the Elderly and Disabled: This program freezes the taxable value of a primary residence for qualifying seniors (age 65+) or individuals with a permanent disability, provided they meet specific income and residency requirements.
• Disabled Veterans Exemption: Veterans who have a service-connected disability rated at 100% permanent and total are eligible for a significant reduction in property taxes on their primary residence.
• Homestead Exemption: While South Dakota does not have a broad homestead "tax credit" like some states, specific property tax reduction programs exist for low-income seniors and disabled persons to lower their overall liability.

Residents are encouraged to contact the Perkins County Director of Equalization’s office to verify eligibility criteria and application deadlines for these programs.

Payment Schedule & Deadlines

Property taxes in Perkins County are due in two installments. To avoid interest and penalties, payments must be processed according to the following schedule:

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

Taxpayers have the option to pay the full amount by the April 30th deadline if preferred. If payments are not received by these dates, interest accrues on the delinquent amount at a rate established by state statute. Continued failure to pay taxes may eventually lead to tax lien sales, whereby the county may sell a lien against the property to recover unpaid balances.

Appealing Your Assessment

If you believe the assessed value of your property exceeds its fair market value, you have the right to appeal. The process begins at the local level:

1. Informal Review: Contact the Perkins County Director of Equalization to discuss your assessment and provide supporting documentation, such as recent appraisals or sales data of comparable properties.
2. Local Board of Equalization: If you remain dissatisfied, you may formally appeal to the Local Board of Equalization. You must file a written appeal by the designated deadline, typically in mid-March.
3. County and State Boards: If the local board does not grant the requested adjustment, you may further appeal to the Perkins County Board of Equalization and, subsequently, the South Dakota Office of Hearing Examiners.