Rate Breakdown

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

How Property Tax Works in Union County

Property taxes in Union County are determined by the assessed value of your real estate and the local mill levy. The assessment process is conducted annually by the County Director of Equalization, who determines the market value of your property. By law, this value must represent the full and true value of the property. Once the assessment is finalized, your tax liability is calculated by multiplying the taxable value by the total mill rate. The mill rate is an aggregate of the tax levies set by various taxing jurisdictions, including the county, municipalities, school districts, and townships. Because these entities adjust their budgets annually, your mill rate may fluctuate, directly impacting your total tax bill.

Available Exemptions

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

• Homestead Exemption: Generally applies to the primary residence you own and occupy.
• Senior Citizen/Disabled Property Tax Freeze: This program freezes the taxable value of a primary residence for residents who are 65 or older or who have a permanent disability. Income and residency requirements apply.
• Disabled Veteran Exemption: Veterans who have been rated as permanently and totally disabled by the Department of Veterans Affairs due to a service-connected disability may be eligible for a significant reduction or exemption on their primary residence.

It is recommended that you contact the Union County Treasurer’s office early in the year to verify eligibility and ensure that all necessary applications are filed by the state-designated deadlines.

Payment Schedule & Deadlines

In South Dakota, property taxes are paid in arrears. Taxes for the current year are due in two equal installments:

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

Taxpayers have the option to pay the full amount by April 30th if they prefer. Payments must be postmarked by the deadline to avoid penalties. If a payment is not received by the deadline, interest begins to accrue at a rate of 1% per month on the unpaid balance. Continued delinquency may result in the property being subject to tax deed proceedings, so it is vital to ensure payments are submitted on time.

Appealing Your Assessment

If you believe your property has been overvalued, you have the right to appeal. The process begins with an informal review with the Union County Director of Equalization. If you remain dissatisfied, you may formally appeal to the Local Board of Equalization, which typically meets in the spring. Should the local board’s decision not resolve the matter, you may further appeal to the County Board of Equalization and, ultimately, the South Dakota Office of Hearing Examiners. Documentation supporting your claim—such as recent appraisals or sales data of comparable properties—is essential for a successful appeal.