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South Dakota Property Tax (2026)

Info: South Dakota collects no state property tax; the county Director of Equalization assesses property at full-and-true (market) value, which is equalized to 85% to set taxable value, and local taxing jurisdictions apply levies (dollars per thousand of taxable value).

InfoVerified Jul 18, 2026

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South Dakota collects no state property tax; the county Director of Equalization assesses property at full-and-true (market) value, which is equalized to 85% to set taxable value, and local taxing jurisdictions apply levies (dollars per thousand of taxable value). Owner-occupied homes get a reduced rate, and assessment-freeze/relief programs exist for the elderly and disabled.

Official source: dor.sd.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering South Dakota

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

IowaInfo
Iowa has no statewide property tax; it is levied locally on the taxable value of real property. Property is assessed at 100% of market value (agricultural realty is valued on productivity); a statewide rollback can set taxable value below assessed value. Rates are a local composite of county, city, school-district, and special levies, expressed in dollars per $1,000 of taxable value.
Verified Jul 7, 2026 · Source: revenue.iowa.gov · Full Iowa rule →
MinnesotaInfo
Property tax is administered locally by counties, not the state. Local governments (county, city or town, school district) each set a levy, and your bill is based on your property's assessed market value and classification, so effective rates vary widely by location.
Verified Jul 14, 2026 · Source: revenue.state.mn.us · Full Minnesota rule →
MontanaInfo
The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.
Verified Jul 16, 2026 · Source: mtrevenue.gov · Full Montana rule →
NebraskaInfo
Property tax is levied locally: county assessors value real property at about 100% of actual value (75% for agricultural land), and local subdivisions (counties, schools, cities) set the rates, so bills vary by tax district.
Verified Jul 16, 2026 · Source: revenue.nebraska.gov · Full Nebraska rule →
North DakotaInfo
Property tax is levied locally by your county, city, township, school and park districts (not the state). Residential taxable value is 4.5% of market value, and your bill equals that taxable value times the total local mill levy, so rates vary by location.
Verified Jul 14, 2026 · Source: tax.nd.gov · Full North Dakota rule →
WyomingInfo
Locally assessed by the 23 county assessors with state Property Tax Division oversight: residential property is taxed on 9.5% of its market value (the assessment ratio), and county/school/city/special-district mill levies apply to that taxable value. Taxes are payable in halves due Nov 10 and May 10.
Verified Jul 19, 2026 · Source: wyo-prop-div.wyo.gov · Full Wyoming rule →

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