Rate Breakdown

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

How Property Tax Works in Todd County

In Todd County, property taxes are determined by a combination of the property’s assessed value and the local mill levy (tax rate). The assessment process is conducted annually by the county director of equalization, who determines the "full and true" market value of your property. This value serves as the base for your tax calculation.

The total tax due is calculated by multiplying your taxable value by the mill levy. The mill levy is set by various taxing jurisdictions, including the county, school districts, and townships, to meet their respective budgetary needs. Because these entities have different funding requirements, the mill levy can fluctuate from year to year. Once the annual budget for these entities is finalized, the resulting tax rate is applied to the assessed value of your property to generate your annual tax bill.

Available Exemptions

South Dakota law provides several programs designed to offer tax relief to eligible homeowners. These exemptions can significantly reduce your tax burden if you meet the specific state-mandated criteria:

• Homestead Exemption: Generally applies to your primary residence, providing a reduction in the taxable value for qualifying homeowners.
• Senior Citizens Property Tax Freeze: This program freezes the taxable value of a primary residence for residents aged 65 or older who meet specific income and residency requirements.
• Disabled Veterans Exemption: Veterans with a service-connected disability rated as 100% permanent and total may qualify for substantial property tax relief on their primary residence.
• Disability Exemption: Paraplegic individuals or those who are totally disabled may be eligible for tax relief programs, provided they meet state income and residency thresholds.

It is recommended that you contact the Todd County Director of Equalization’s office to confirm eligibility and obtain the necessary application forms for these programs.

Payment Schedule & Deadlines

Property taxes in South Dakota are payable in two equal installments. Adhering to these deadlines is critical to avoiding additional costs:

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

If you prefer, you may pay the full amount of your property taxes by April 30th. Please note that if a payment deadline falls on a weekend or holiday, the deadline is typically moved to the next business day. Failure to pay property taxes by these dates will result in the accrual of interest and penalty charges. Continued delinquency may eventually lead to the issuance of a tax certificate and potential tax deed proceedings against the property.

Appealing Your Assessment

If you believe your property has been over-assessed or incorrectly valued, you have the right to appeal. The process begins at the local level:

1. Informal Review: Contact the Todd County Director of Equalization to discuss your assessment and verify that the property data is accurate.
2. Local Board of Equalization: If you are unsatisfied, you may formally appeal to the Local Board of Equalization. You must file your appeal by the date specified in your assessment notice.
3. County Board of Equalization: If the local board does not grant your request, you may further appeal to the Todd County Board of Equalization.

Documentation supporting your claim—such as recent appraisals, sales data of comparable properties, or photos of property condition issues—is essential for a successful appeal.