Property Tax in South Dakota by County
The typical South Dakota homeowner pays $2,590 per year in property taxes, with a median home value of $236,800 (US Census Bureau, American Community Survey (ACS) 5-year estimates, 2023). This page lists the same figures for each of the state's 65 counties with published Census data. That state median is about 13% lower than the US median of $2,969.
At the top of the South Dakota table sits Lincoln County, SD (median $3,822); at the bottom, Oglala Lakota County, SD (median $199). One state, one tax system on paper — but the bills are set locally, county by county and district by district.
A few distribution facts: the median of South Dakota's county medians is $1,598, 4 of 65 counties exceed the national median of $2,969, and the distance between the cheapest county (Oglala Lakota County, $199) and the most expensive (Lincoln County, $3,822) is $3,623 a year.
Two reference points for the state's geography: Minnehaha County is South Dakota's most populous county with 200,689 residents, while Meade County is the largest by land area at 3,471 square miles. Both appear in the table with their own median figures.
Where people live in South Dakota: Minnehaha County leads with 200,689 residents (median tax $3,090, median home $266,600), followed by Pennington County (112,081; $3,049 on $270,400) and Lincoln County (68,286; $3,822 on $323,500).
South Dakota counties: median property tax
| County | Median tax paid | Median home value | Derived rate* | Population |
|---|---|---|---|---|
| Lincoln County, SD | $3,822 | $323,500 | 1.18% | 68,286 |
| Minnehaha County, SD | $3,090 | $266,600 | 1.16% | 200,689 |
| Pennington County, SD | $3,049 | $270,400 | 1.13% | 112,081 |
| Union County, SD | $2,997 | $269,500 | 1.11% | 16,916 |
| Clay County, SD | $2,879 | $221,800 | 1.30% | 15,133 |
| Meade County, SD | $2,840 | $274,800 | 1.03% | 30,297 |
| Brookings County, SD | $2,795 | $246,300 | 1.14% | 34,968 |
| Lawrence County, SD | $2,671 | $310,800 | 0.86% | 26,574 |
| Brown County, SD | $2,553 | $212,900 | 1.20% | 38,079 |
| Custer County, SD | $2,549 | $327,200 | 0.78% | 8,686 |
| Hughes County, SD | $2,526 | $221,100 | 1.14% | 17,732 |
| Lake County, SD | $2,463 | $231,000 | 1.07% | 11,052 |
| Stanley County, SD | $2,423 | $169,900 | 1.43% | 3,012 |
| Davison County, SD | $2,361 | $190,000 | 1.24% | 19,936 |
| Yankton County, SD | $2,347 | $208,200 | 1.13% | 23,379 |
| Codington County, SD | $2,310 | $218,000 | 1.06% | 28,556 |
| Hamlin County, SD | $2,264 | $207,700 | 1.09% | 6,288 |
| Moody County, SD | $2,231 | $206,300 | 1.08% | 6,371 |
| Butte County, SD | $2,197 | $207,700 | 1.06% | 10,538 |
| McCook County, SD | $2,133 | $217,300 | 0.98% | 5,732 |
| Turner County, SD | $2,072 | $199,000 | 1.04% | 8,772 |
| Hanson County, SD | $1,973 | $192,400 | 1.02% | 3,473 |
| Beadle County, SD | $1,879 | $178,400 | 1.05% | 19,279 |
| Fall River County, SD | $1,876 | $176,300 | 1.06% | 7,179 |
| Walworth County, SD | $1,866 | $130,000 | 1.44% | 5,298 |
| Charles Mix County, SD | $1,823 | $169,200 | 1.08% | 9,281 |
| Hutchinson County, SD | $1,793 | $160,500 | 1.12% | 7,393 |
| Sanborn County, SD | $1,750 | $138,500 | 1.26% | 2,370 |
| Brule County, SD | $1,744 | $205,500 | 0.85% | 5,261 |
| Sully County, SD | $1,697 | $198,700 | 0.85% | 1,481 |
| Potter County, SD | $1,663 | $121,300 | 1.37% | 2,430 |
| Hyde County, SD | $1,650 | $134,500 | 1.23% | 1,305 |
| Day County, SD | $1,598 | $155,100 | 1.03% | 5,460 |
| Kingsbury County, SD | $1,588 | $159,600 | 0.99% | 5,210 |
| Lyman County, SD | $1,581 | $156,500 | 1.01% | 3,717 |
| Spink County, SD | $1,539 | $117,400 | 1.31% | 6,283 |
| Grant County, SD | $1,527 | $179,400 | 0.85% | 7,544 |
| Bon Homme County, SD | $1,499 | $120,300 | 1.25% | 7,024 |
| Deuel County, SD | $1,477 | $180,100 | 0.82% | 4,318 |
| Douglas County, SD | $1,466 | $125,000 | 1.17% | 2,823 |
| Harding County, SD | $1,460 | $156,400 | 0.93% | 1,092 |
| Roberts County, SD | $1,460 | $139,100 | 1.05% | 10,219 |
| Bennett County, SD | $1,424 | $138,600 | 1.03% | 3,354 |
| Gregory County, SD | $1,419 | $129,000 | 1.10% | 3,993 |
| Edmunds County, SD | $1,417 | $163,600 | 0.87% | 4,033 |
| Perkins County, SD | $1,405 | $105,900 | 1.33% | 3,058 |
| Aurora County, SD | $1,393 | $129,000 | 1.08% | 2,573 |
| Clark County, SD | $1,392 | $141,900 | 0.98% | 3,876 |
| Hand County, SD | $1,373 | $152,100 | 0.90% | 3,045 |
| Jones County, SD | $1,357 | $117,100 | 1.16% | 1,030 |
| Marshall County, SD | $1,336 | $147,200 | 0.91% | 4,355 |
| Haakon County, SD | $1,297 | $153,200 | 0.85% | 1,708 |
| Campbell County, SD | $1,266 | $87,900 | 1.44% | 1,481 |
| Miner County, SD | $1,264 | $114,100 | 1.11% | 2,299 |
| Tripp County, SD | $1,237 | $137,100 | 0.90% | 5,607 |
| McPherson County, SD | $1,218 | $78,400 | 1.55% | 2,278 |
| Jerauld County, SD | $1,212 | $127,000 | 0.95% | 1,845 |
| Dewey County, SD | $1,009 | $75,400 | 1.34% | 5,230 |
| Todd County, SD | $1,006 | $45,200 | 2.23% | 9,293 |
| Corson County, SD | $987 | $73,800 | 1.34% | 3,859 |
| Mellette County, SD | $963 | $63,000 | 1.53% | 2,043 |
| Faulk County, SD | $946 | $124,100 | 0.76% | 2,137 |
| Buffalo County, SD | $843 | $108,000 | 0.78% | 1,757 |
| Ziebach County, SD | $595 | $101,700 | 0.58% | 2,410 |
| Oglala Lakota County, SD | $199 | $45,600 | 0.44% | 13,587 |
*Derived rate = median taxes paid ÷ median home value — an estimate from two survey medians, not an official rate. Counties in bold detail pages are linked; all figures: US Census Bureau, American Community Survey (ACS) 5-year estimates, 2023.
How assessment and appeals work in South Dakota
The mechanics in South Dakota follow the standard American pattern. A local assessor — generally a county office — estimates market value. Taxable value is what remains after exemptions. Each overlapping district (county, municipality, schools, and any special districts) applies its own rate, and the sum of those rates produces the bill the county collects.
Owners who think a property has been overvalued can appeal, first informally with the assessor and then formally to the review body named on the assessment notice. The strongest appeals rest on evidence: mistakes on the property record card, or sale prices of comparable homes that came in below the assessed value. Because filing windows are brief, check the deadline on your notice as soon as it arrives.
Statewide medians hide wide local variation, and South Dakota is no exception: bills depend on where in the state a home sits and which districts tax it. Use this page to place a county in context, then verify the specifics for any single property with the county assessor.
Frequently asked questions
What is the median property tax in South Dakota?
The median real estate tax paid in South Dakota is $2,590 per year, on a median home value of $236,800 (US Census Bureau, American Community Survey (ACS) 5-year estimates, 2023).
Which South Dakota county has the highest property taxes?
Among counties with published Census data, Lincoln County has the highest median real estate taxes paid at $3,822 per year.
Which South Dakota county has the lowest property taxes?
Among counties with published Census data, Oglala Lakota County has the lowest median real estate taxes paid at $199 per year.
How do I appeal a property tax assessment in South Dakota?
Assessments in South Dakota are handled locally, usually by the county assessor or an equivalent local office. If you believe your assessed value is too high, request your property record card, check it for errors, and file an appeal with the local board named on your assessment notice before the deadline printed on that notice — appeal windows are short, often 30 to 90 days.