South Dakota Property Tax Appeal Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | March 12, 2026 — SDCL 10-11-16 (local board appeal received by 2nd Monday in March); SDCL 10-11-13 (local board convenes 3rd Monday in March); SDCL 10-11-23 (county board appeal received by 1st Monday in April); SDCL 10-11-25 (county board session 2nd Monday in April through 1st Monday in May) |
|---|---|
| Appeal body | local, county (or consolidated), and State boards of equalization (Board of Equalization) |
| Primary form | Objection to Real Property Assessment (board-of-equalization appeal form) |
| Can value increase | No |
How to Appeal in South Dakota
File your appeal with your county's Board of Equalization by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: Informal review — contact the county Director of Equalization to discuss the valuation and methodology before appealing → Local board of equalization (township board of supervisors or municipal governing body plus a school-board member); written appeal to the clerk by the second Monday in March (SDCL 10-11-16). Residents must appeal here first or forfeit later rights (SDCL 10-11-27); non-residents and unorganized-township owners may skip to the county board → County board of equalization (county commissioners), OR Consolidated Board of Equalization in jurisdictions that merged the local and county boards; written appeal to the county auditor by the first Monday in April (SDCL 10-11-23 / 10-11-67) → Office of Hearing Examiners (OHE) — central panel of administrative law judges; written appeal to the chief administrative law judge by May 15, 2026 (SDCL 10-11-42). Cannot pursue OHE and circuit court simultaneously → Circuit court — appeal within 30 days of the OHE decision, OR appeal directly from the county/consolidated board within 30 days of the notice of decision (SDCL 10-11-26.1), bypassing the OHE → South Dakota Supreme Court — appeal of the circuit court judgment.