352 municipal areas · 2023 pay 2024 · South Dakota Department of Revenue
South Dakota property tax rates by city
Municipal areas in South Dakota range from $7.922 per $1,000 in Lowry to $30.179 per $1,000 in Spencer on the 2023 pay 2024 owner-occupied total tax rate (per $1,000 of taxable value); the median municipal area is $15.401 per $1,000. Lake Andes is shown as printed but not ranked (see below). Period and source: assessments 2023, taxes payable 2024, from the Department of Revenue's Property Tax Statistical Report for fiscal year 2024 (the newest edition on dor.sd.gov on the date checked).
- 1Highest owner-occupied total tax rate Spencer $30.179 per $1,000
- 2Middle Midland $15.401 per $1,000
- 3Lowest owner-occupied total tax rate Lowry $7.922 per $1,000
- 4Municipal areas ranked 351
What the figures are
This page reproduces the Department of Revenue's total tax rate for each municipality, for agricultural (AG), owner-occupied (OO) and other (OTH) property, with the city, county and school levies it is made of, in dollars per $1,000 of taxable value. The report gives school levies in that unit (for example "Owner-Occupied $2.954/1,000 of value" for the statewide general fund levy) and every printed total equals its city + county + school levies. There are 352 rows for 310 municipalities: a city that spans counties or school districts has one row for each part. Township and special district levies (fire, water and others) are in other tables of the report and are not included, so the total is not necessarily every levy on a bill. Period: assessments 2023, taxes payable 2024, from the Department of Revenue's Property Tax Statistical Report for fiscal year 2024 (the newest edition on dor.sd.gov on the date checked).
AG, OO, OTH. Agricultural property, owner-occupied residential property, and other property (commercial, industrial and non-owner-occupied residential). The school levy, and so the total, differs by class; the city and county levies do not. (Report column headings)
No city levy. 10 rows print "-" in the city levy column; their totals equal the county and school levies alone. (Report table)
- The rates apply to taxable value, which is not market value; the report's definition of taxable value was not confirmed for this page, so no example bill is given.
- This is the fiscal year 2024 report (taxes payable 2024), the newest the Department had posted when checked; a later year's rates may differ.
- Cities split into the most parts: Sioux Falls (13), Piedmont (6), Rapid City (5), Box Elder (4), Irene (3).
All 352 municipal areas, 2023 pay 2024
Ranked by owner-occupied total tax rate (per $1,000 of taxable value), highest first; 1 municipal area shown as printed but not ranked (†) follow. Click a heading to sort.
| # | Municipal area | Owner-occupied total | Agricultural total | Other total | City levy | County levy | School levy (owner-occ.) |
|---|---|---|---|---|---|---|---|
| 1 | Spencer | $30.179 | $28.078 | $34.240 | $18.561 | $3.407 | $8.211 |
| 2 | Tripp | $28.445 | $25.463 | $34.210 | $16.220 | $3.789 | $8.436 |
| 3 | Hecla | $28.347 | $26.713 | $31.506 | $19.113 | $3.975 | $5.259 |
| 4 | Leola | $28.330 | $25.521 | $33.760 | $17.793 | $2.172 | $8.365 |
| 5 | Delmont | $27.224 | $24.242 | $32.989 | $14.471 | $4.317 | $8.436 |
| 6 | McIntosh | $26.979 | $24.909 | $30.980 | $17.881 | $1.974 | $7.124 |
| 7 | Claremont | $26.341 | $24.707 | $29.500 | $16.628 | $4.105 | $5.608 |
| 8 | Lane | $26.095 | $24.461 | $29.254 | $17.652 | $2.402 | $6.041 |
| 9 | Cresbard | $25.916 | $24.282 | $29.075 | $16.922 | $4.337 | $4.657 |
| 10 | Canova | $25.441 | $23.800 | $28.615 | $15.940 | $3.970 | $5.531 |
| 11 | Marvin | $24.656 | $23.022 | $27.815 | $14.290 | $4.151 | $6.215 |
| 12 | Kadoka | $24.372 | $22.738 | $27.531 | $15.422 | $3.366 | $5.584 |
| 13 | Wakonda | $24.316 | $22.355 | $28.107 | $10.790 | $6.347 | $7.179 |
| 14 | Conde | $24.232 | $22.598 | $27.391 | $17.592 | $1.983 | $4.657 |
| 15 | Armour | $23.376 | $20.238 | $29.443 | $9.172 | $3.992 | $10.212 |
| 16 | Onaka | $23.333 | $21.246 | $27.368 | $12.832 | $4.337 | $6.164 |
| 17 | Doland | $23.185 | $21.107 | $27.204 | $15.711 | $1.833 | $5.641 |
| 18 | Frederick | $23.082 | $20.663 | $27.758 | $12.451 | $3.908 | $6.723 |
| 19 | Stratford | $22.823 | $21.189 | $25.982 | $12.302 | $3.646 | $6.875 |
| 20 | Bruce | $22.794 | $20.681 | $26.879 | $10.393 | $4.025 | $8.376 |
| 21 | McLaughlin | $22.481 | $20.846 | $25.643 | $13.198 | $1.974 | $7.309 |
| 22 | Java | $22.196 | $20.026 | $26.392 | $14.191 | $2.982 | $5.023 |
| 23 | Irene (Clay, school district 13-3) | $22.154 | $20.193 | $25.945 | $8.628 | $6.347 | $7.179 |
| 24 | Highmore | $22.129 | $20.495 | $25.288 | $15.809 | $1.874 | $4.446 |
| 25 | Long Lake | $21.956 | $19.147 | $27.386 | $11.478 | $2.113 | $8.365 |
| 26 | Sinai | $21.947 | $19.834 | $26.032 | $9.546 | $4.025 | $8.376 |
| 27 | Stickney | $21.739 | $19.836 | $25.004 | $13.829 | $1.995 | $5.915 |
| 28 | Avon | $21.590 | $19.955 | $24.752 | $11.140 | $3.312 | $7.138 |
| 29 | Morristown | $21.421 | $19.351 | $25.422 | $12.323 | $1.974 | $7.124 |
| 30 | Bridgewater | $21.245 | $19.161 | $25.276 | $9.646 | $3.407 | $8.192 |
| 31 | Lemmon | $21.165 | $19.283 | $24.803 | $11.339 | $2.497 | $7.329 |
| 32 | Redfield | $21.099 | $19.464 | $24.261 | $10.613 | $1.833 | $8.653 |
| 33 | Peever | $20.905 | $19.271 | $24.064 | $11.542 | $3.138 | $6.225 |
| 34 | Vermillion | $20.791 | $18.742 | $24.751 | $5.167 | $6.347 | $9.277 |
| 35 | Bison | $20.737 | $18.521 | $25.021 | $11.787 | $2.497 | $6.453 |
| 36 | Pollock | $20.677 | $18.766 | $24.372 | $8.482 | $2.756 | $9.439 |
| 37 | White Lake | $20.598 | $18.159 | $25.312 | $10.967 | $1.970 | $7.661 |
| 38 | Lebanon | $20.286 | $18.345 | $24.039 | $13.200 | $2.294 | $4.792 |
| 39 | Egan | $20.199 | $18.565 | $23.358 | $8.106 | $3.513 | $8.580 |
| 40 | Eureka | $20.194 | $17.700 | $25.017 | $11.485 | $2.144 | $6.565 |
| 41 | Edgemont | $20.069 | $18.182 | $23.715 | $9.684 | $3.258 | $7.127 |
| 42 | Revillo | $19.817 | $18.183 | $22.976 | $8.171 | $4.247 | $7.399 |
| 43 | Mission | $19.814 | $18.180 | $22.973 | $8.733 | $3.713 | $7.368 |
| 44 | Philip | $19.802 | $18.168 | $22.961 | $11.219 | $2.548 | $6.035 |
| 45 | Alcester | $19.779 | $17.859 | $23.491 | $8.483 | $3.245 | $8.051 |
| 46 | Menno | $19.666 | $18.032 | $22.825 | $8.845 | $3.293 | $7.528 |
| 47 | Canistota | $19.589 | $17.955 | $22.748 | $8.916 | $3.407 | $7.266 |
| 48 | Tolstoy | $19.529 | $17.588 | $23.282 | $12.443 | $2.294 | $4.792 |
| 49 | Claire City | $19.362 | $17.728 | $22.521 | $9.739 | $3.398 | $6.225 |
| 50 | Gettysburg | $19.289 | $17.655 | $22.448 | $9.083 | $2.294 | $7.912 |
| 51 | Corona | $19.255 | $17.621 | $22.414 | $10.094 | $2.946 | $6.215 |
| 52 | Pierpont | $19.198 | $17.564 | $22.357 | $10.396 | $3.194 | $5.608 |
| 53 | Interior | $19.180 | $17.546 | $22.339 | $10.264 | $3.332 | $5.584 |
| 54 | Ravinia | $19.167 | $16.812 | $23.722 | $8.814 | $4.520 | $5.833 |
| 55 | Turton | $19.144 | $17.066 | $23.163 | $11.670 | $1.833 | $5.641 |
| 56 | Scotland | $19.087 | $16.957 | $23.206 | $9.570 | $3.118 | $6.399 |
| 57 | Irene (Yankton, school district 13-3) | $19.056 | $17.095 | $22.847 | $8.628 | $3.249 | $7.179 |
| 58 | Irene (Turner, school district 13-3) | $19.046 | $17.085 | $22.837 | $8.628 | $3.239 | $7.179 |
| 59 | Faulkton | $19.010 | $16.923 | $23.045 | $8.509 | $4.337 | $6.164 |
| 60 | Stockholm | $19.005 | $17.371 | $22.164 | $7.359 | $4.247 | $7.399 |
| 61 | Frankfort | $18.810 | $17.175 | $21.972 | $8.324 | $1.833 | $8.653 |
| 62 | Monroe | $18.780 | $16.599 | $22.997 | $7.774 | $3.239 | $7.767 |
| 63 | Summit | $18.773 | $17.164 | $21.884 | $7.399 | $2.946 | $8.428 |
| 64 | Timber Lake | $18.716 | $16.696 | $22.622 | $10.407 | $3.083 | $5.226 |
| 65 | Tea (Lincoln, school district 41-2) | $18.712 | $16.829 | $22.352 | $4.965 | $1.946 | $11.801 |
| 66 | Corsica | $18.711 | $17.077 | $21.870 | $8.920 | $4.145 | $5.646 |
| 67 | Nunda | $18.701 | $16.196 | $23.545 | $7.621 | $2.291 | $8.789 |
| 68 | Mt. Vernon | $18.633 | $16.337 | $23.073 | $6.214 | $3.864 | $8.555 |
| 69 | Ramona | $18.589 | $16.084 | $23.433 | $7.509 | $2.291 | $8.789 |
| 70 | Marion | $18.562 | $16.381 | $22.779 | $7.556 | $3.239 | $7.767 |
| 71 | Isabel | $18.551 | $16.531 | $22.457 | $10.242 | $3.083 | $5.226 |
| 72 | Ashton | $18.444 | $16.810 | $21.603 | $11.954 | $1.833 | $4.657 |
| 73 | Colton | $18.375 | $16.403 | $22.188 | $5.218 | $3.438 | $9.719 |
| 74 | Elkton | $18.284 | $16.636 | $21.469 | $7.020 | $4.025 | $7.239 |
| 75 | Flandreau | $18.230 | $16.595 | $21.392 | $7.187 | $3.513 | $7.530 |
| 76 | Carthage | $18.226 | $16.585 | $21.400 | $8.746 | $3.949 | $5.531 |
| 77 | Labolt | $18.213 | $16.579 | $21.372 | $6.567 | $4.247 | $7.399 |
| 78 | Parkston | $18.163 | $16.529 | $21.322 | $8.035 | $3.608 | $6.520 |
| 79 | Bryant | $18.141 | $16.506 | $21.303 | $9.246 | $2.233 | $6.662 |
| 80 | Willow Lake | $18.132 | $16.498 | $21.291 | $8.885 | $2.963 | $6.284 |
| 81 | Burke | $18.019 | $15.531 | $22.830 | $6.137 | $3.827 | $8.055 |
| 82 | Freeman | $18.011 | $16.023 | $21.854 | $6.343 | $3.293 | $8.375 |
| 83 | Mobridge | $17.993 | $16.082 | $21.688 | $5.655 | $2.899 | $9.439 |
| 84 | Huron | $17.944 | $16.290 | $21.141 | $7.244 | $2.433 | $8.267 |
| 85 | Howard | $17.897 | $16.256 | $21.071 | $8.396 | $3.970 | $5.531 |
| 86 | Olivet | $17.866 | $16.232 | $21.025 | $6.938 | $3.400 | $7.528 |
| 87 | Vienna | $17.833 | $16.199 | $20.992 | $8.586 | $2.963 | $6.284 |
| 88 | Jefferson | $17.788 | $16.154 | $20.947 | $7.520 | $3.245 | $7.023 |
| 89 | Tyndall | $17.719 | $16.084 | $20.881 | $7.521 | $3.118 | $7.080 |
| 90 | Dallas | $17.696 | $15.754 | $21.451 | $6.252 | $3.827 | $7.617 |
| 91 | Elk Point | $17.686 | $16.052 | $20.845 | $7.095 | $3.568 | $7.023 |
| 92 | Gregory | $17.683 | $15.741 | $21.438 | $6.239 | $3.827 | $7.617 |
| 93 | Sisseton | $17.661 | $16.027 | $20.820 | $8.298 | $3.138 | $6.225 |
| 94 | Hitchcock | $17.604 | $15.401 | $21.864 | $8.977 | $2.433 | $6.194 |
| 95 | Fairfax | $17.553 | $14.990 | $22.510 | $6.628 | $3.827 | $7.098 |
| 96 | Wentworth | $17.475 | $15.841 | $20.634 | $7.866 | $2.627 | $6.982 |
| 97 | Lake Preston | $17.437 | $15.191 | $21.778 | $8.596 | $2.510 | $6.331 |
| 98 | Oldham | $17.400 | $14.895 | $22.244 | $6.101 | $2.510 | $8.789 |
| 99 | Hurley | $17.399 | $15.765 | $20.558 | $7.752 | $3.239 | $6.408 |
| 100 | Sioux Falls (Lincoln, school district 41-2) | $17.383 | $15.500 | $21.023 | $3.615 | $1.967 | $11.801 |
| 101 | Martin | $17.371 | $15.063 | $21.835 | $5.772 | $5.852 | $5.747 |
| 102 | Strandburg | $17.339 | $15.705 | $20.498 | $5.693 | $4.247 | $7.399 |
| 103 | Chamberlain | $17.318 | $15.684 | $20.477 | $7.225 | $2.652 | $7.441 |
| 104 | DeSmet | $17.318 | $15.419 | $20.989 | $7.336 | $2.510 | $7.472 |
| 105 | Bonesteel | $17.265 | $14.702 | $22.222 | $6.340 | $3.827 | $7.098 |
| 106 | Orient | $17.147 | $15.060 | $21.182 | $6.646 | $4.337 | $6.164 |
| 107 | Woonsocket | $17.101 | $15.467 | $20.260 | $6.498 | $3.510 | $7.093 |
| 108 | Columbia | $17.084 | $15.450 | $20.243 | $7.709 | $4.065 | $5.310 |
| 109 | Tea (Lincoln, school district 41-5) | $17.056 | $15.421 | $20.218 | $4.965 | $1.946 | $10.145 |
| 110 | Aberdeen | $17.047 | $15.289 | $20.445 | $5.527 | $3.646 | $7.874 |
| 111 | Batesland | $17.047 | $15.413 | $20.206 | $5.085 | $5.103 | $6.859 |
| 112 | Mound City | $17.018 | $15.107 | $20.713 | $4.823 | $2.756 | $9.439 |
| 113 | Castlewood | $16.953 | $15.310 | $20.128 | $6.515 | $2.287 | $8.151 |
| 114 | Henry | $16.946 | $13.084 | $24.413 | $2.653 | $2.735 | $11.558 |
| 115 | Selby | $16.926 | $14.756 | $21.122 | $9.004 | $2.899 | $5.023 |
| 116 | New Underwood | $16.896 | $15.261 | $20.058 | $5.920 | $3.975 | $7.001 |
| 117 | Wagner | $16.892 | $14.728 | $21.075 | $7.583 | $3.822 | $5.487 |
| 118 | Murdo | $16.840 | $15.205 | $20.002 | $8.419 | $3.066 | $5.355 |
| 119 | Buffalo | $16.821 | $15.186 | $19.983 | $5.101 | $3.863 | $7.857 |
| 120 | Sioux Falls (Minnehaha, school district 41-5) | $16.817 | $15.182 | $19.979 | $3.615 | $3.057 | $10.145 |
| 121 | Springfield | $16.817 | $15.182 | $19.979 | $6.619 | $3.118 | $7.080 |
| 122 | Bowdle | $16.756 | $12.958 | $24.098 | $5.637 | $2.456 | $8.663 |
| 123 | Centerville | $16.752 | $15.118 | $19.911 | $7.194 | $3.239 | $6.319 |
| 124 | Emery | $16.738 | $14.654 | $20.769 | $4.779 | $3.767 | $8.192 |
| 125 | Roslyn | $16.701 | $15.062 | $19.870 | $7.223 | $3.194 | $6.284 |
| 126 | Clear Lake | $16.664 | $15.029 | $19.826 | $6.908 | $3.218 | $6.538 |
| 127 | Bristol | $16.650 | $15.016 | $19.809 | $8.146 | $3.194 | $5.310 |
| 128 | Hartford | $16.615 | $14.790 | $20.142 | $5.293 | $3.438 | $7.884 |
| 129 | Estelline | $16.613 | $14.549 | $20.602 | $8.229 | $2.136 | $6.248 |
| 130 | Hill City | $16.503 | $14.869 | $19.662 | $4.415 | $5.170 | $6.918 |
| 131 | Herreid | $16.474 | $13.696 | $21.845 | $5.781 | $2.756 | $7.937 |
| 132 | Salem | $16.398 | $14.297 | $20.459 | $4.780 | $3.407 | $8.211 |
| 133 | Sioux Falls (Minnehaha, school district 49-6) | $16.391 | $14.419 | $20.204 | $3.615 | $3.057 | $9.719 |
| 134 | South Shore | $16.390 | $14.091 | $20.834 | $5.274 | $2.735 | $8.381 |
| 135 | Mellette | $16.386 | $14.752 | $19.545 | $9.896 | $1.833 | $4.657 |
| 136 | Montrose | $16.357 | $14.723 | $19.516 | $5.649 | $3.407 | $7.301 |
| 137 | Utica | $16.330 | $14.493 | $19.882 | $5.545 | $3.249 | $7.536 |
| 138 | Twin Brooks | $16.321 | $14.687 | $19.480 | $4.675 | $4.247 | $7.399 |
| 139 | Colome | $16.320 | $14.686 | $19.479 | $7.655 | $2.995 | $5.670 |
| 140 | Harrisburg | $16.290 | $14.407 | $19.930 | $2.543 | $1.946 | $11.801 |
| 141 | Garden City | $16.241 | $14.486 | $19.635 | $8.564 | $2.963 | $4.714 |
| 142 | Artesian | $16.231 | $13.388 | $21.729 | $7.048 | $3.245 | $5.938 |
| 143 | Ethan | $16.209 | $14.575 | $19.368 | $4.684 | $3.997 | $7.528 |
| 144 | Roscoe | $16.184 | $14.127 | $20.162 | $7.956 | $2.456 | $5.772 |
| 145 | Andover | $16.172 | $14.538 | $19.331 | $7.668 | $3.194 | $5.310 |
| 146 | Big Stone City | $16.148 | $13.830 | $20.631 | $4.581 | $4.247 | $7.320 |
| 147 | Pukwana | $16.106 | $14.472 | $19.265 | $6.262 | $2.403 | $7.441 |
| 148 | Raymond | $16.082 | $14.327 | $19.476 | $8.405 | $2.963 | $4.714 |
| 149 | Herrick | $16.081 | $13.593 | $20.892 | $4.199 | $3.827 | $8.055 |
| 150 | Lennox | $16.078 | $14.443 | $19.240 | $6.484 | $1.946 | $7.648 |
| 151 | Aurora | $16.051 | $14.242 | $19.551 | $3.718 | $4.025 | $8.308 |
| 152 | Baltic | $16.025 | $14.389 | $19.189 | $2.423 | $3.438 | $10.164 |
| 153 | Box Elder (Pennington, school district 51-1, part 2) | $16.020 | $14.381 | $19.189 | $3.668 | $4.812 | $7.540 |
| 154 | Volga | $15.997 | $13.884 | $20.082 | $3.596 | $4.025 | $8.376 |
| 155 | Rosholt | $15.975 | $13.847 | $20.089 | $4.898 | $3.013 | $8.064 |
| 156 | Geddes | $15.970 | $14.336 | $19.129 | $6.794 | $3.296 | $5.880 |
| 157 | Seneca | $15.944 | $13.857 | $19.979 | $5.489 | $4.291 | $6.164 |
| 158 | Hoven | $15.941 | $14.000 | $19.694 | $8.855 | $2.294 | $4.792 |
| 159 | Milbank | $15.928 | $14.294 | $19.087 | $4.282 | $4.247 | $7.399 |
| 160 | Alpena | $15.904 | $14.250 | $19.101 | $5.235 | $2.402 | $8.267 |
| 161 | Lead | $15.891 | $14.345 | $18.880 | $6.341 | $4.318 | $5.232 |
| 162 | Tulare | $15.873 | $13.670 | $20.133 | $7.846 | $1.833 | $6.194 |
| 163 | Trent | $15.828 | $14.193 | $18.990 | $4.785 | $3.513 | $7.530 |
| 164 | Sioux Falls (Lincoln, school district 41-5) | $15.727 | $14.092 | $18.889 | $3.615 | $1.967 | $10.145 |
| 165 | Newell | $15.710 | $14.066 | $18.888 | $5.914 | $2.996 | $6.800 |
| 166 | Veblen | $15.708 | $14.074 | $18.867 | $6.213 | $3.270 | $6.225 |
| 167 | Box Elder (Pennington, school district 51-1) | $15.703 | $14.064 | $18.872 | $3.668 | $4.495 | $7.540 |
| 168 | Mission Hill | $15.690 | $13.853 | $19.242 | $4.553 | $3.601 | $7.536 |
| 169 | Harrold | $15.636 | $14.002 | $18.795 | $8.397 | $2.793 | $4.446 |
| 170 | Garretson | $15.598 | $13.284 | $20.071 | $3.805 | $3.438 | $8.355 |
| 171 | Mitchell | $15.553 | $13.919 | $18.712 | $4.533 | $3.578 | $7.442 |
| 172 | Wessington (Beadle, school district 2-6) | $15.524 | $13.890 | $18.683 | $5.748 | $2.433 | $7.343 |
| 173 | Hudson | $15.467 | $13.547 | $19.179 | $5.470 | $1.946 | $8.051 |
| 174 | Canton | $15.437 | $13.801 | $18.601 | $6.330 | $1.946 | $7.161 |
| 175 | Whitewood | $15.418 | $13.749 | $18.644 | $4.801 | $3.977 | $6.640 |
| 176 | Midland | $15.401 | $13.767 | $18.560 | $7.129 | $2.688 | $5.584 |
| 177 | Sioux Falls (Minnehaha, school district 49-5, part 3) | $15.379 | $13.500 | $19.012 | $3.615 | $3.057 | $8.707 |
| 178 | Humboldt | $15.319 | $13.494 | $18.846 | $3.997 | $3.438 | $7.884 |
| 179 | No. Sioux City | $15.315 | $13.487 | $18.850 | $1.941 | $4.423 | $8.951 |
| 180 | Sioux Falls (Minnehaha, school district 49-5, part 2) | $15.310 | $13.431 | $18.943 | $3.615 | $3.057 | $8.638 |
| 181 | Chelsea | $15.308 | $13.674 | $18.467 | $6.314 | $4.337 | $4.657 |
| 182 | Sherman | $15.307 | $12.993 | $19.780 | $3.514 | $3.438 | $8.355 |
| 183 | Valley Springs | $15.306 | $13.667 | $18.475 | $4.014 | $3.438 | $7.854 |
| 184 | Hazel | $15.279 | $13.644 | $18.441 | $6.384 | $2.233 | $6.662 |
| 185 | Crooks | $15.255 | $13.283 | $19.068 | $2.098 | $3.438 | $9.719 |
| 186 | Volin | $15.213 | $13.579 | $18.372 | $3.244 | $3.249 | $8.720 |
| 187 | Dolton | $15.204 | $13.023 | $19.421 | $4.198 | $3.239 | $7.767 |
| 188 | Astoria | $15.185 | $13.374 | $18.686 | $5.693 | $3.218 | $6.274 |
| 189 | Wilmot | $15.145 | $13.511 | $18.304 | $5.984 | $2.946 | $6.215 |
| 190 | Box Elder (Meade, school district 51-1) | $15.139 | $13.500 | $18.308 | $3.668 | $3.931 | $7.540 |
| 191 | Cavour | $15.072 | $13.013 | $19.051 | $7.561 | $2.433 | $5.078 |
| 192 | Bushnell | $15.053 | $13.244 | $18.553 | $2.720 | $4.025 | $8.308 |
| 193 | Dell Rapids | $15.009 | $13.370 | $18.178 | $3.870 | $3.177 | $7.962 |
| 194 | Box Elder (Pennington, school district 51-4) | $14.999 | $13.363 | $18.163 | $3.668 | $4.495 | $6.836 |
| 195 | Beresford (Union, school district 61-2) | $14.991 | $12.997 | $18.847 | $3.834 | $3.245 | $7.912 |
| 196 | Kimball | $14.929 | $13.294 | $18.091 | $7.054 | $2.454 | $5.421 |
| 197 | Britton (Marshall, school district 45-4, part 2) | $14.897 | $13.263 | $18.056 | $6.082 | $3.556 | $5.259 |
| 198 | Yale | $14.846 | $12.787 | $18.825 | $7.335 | $2.433 | $5.078 |
| 199 | Hayti | $14.803 | $13.168 | $17.965 | $5.908 | $2.233 | $6.662 |
| 200 | Camp Crook | $14.800 | $13.165 | $17.962 | $3.080 | $3.863 | $7.857 |
| 201 | White | $14.797 | $12.986 | $18.298 | $4.498 | $4.025 | $6.274 |
| 202 | Waubay | $14.680 | $12.301 | $18.773 | $4.489 | $3.194 | $6.997 |
| 203 | Britton (Marshall, school district 45-4) | $14.669 | $13.035 | $17.828 | $6.082 | $3.328 | $5.259 |
| 204 | Wall | $14.642 | $13.008 | $17.801 | $5.150 | $3.748 | $5.744 |
| 205 | Brookings | $14.595 | $12.786 | $18.095 | $2.262 | $4.025 | $8.308 |
| 206 | Wessington (Hand, school district 2-6) | $14.587 | $12.953 | $17.746 | $5.748 | $1.496 | $7.343 |
| 207 | Sioux Falls (Minnehaha, school district 49-7) | $14.556 | $12.731 | $18.083 | $3.615 | $3.057 | $7.884 |
| 208 | Sioux Falls (Minnehaha, school district 49-2) | $14.526 | $12.887 | $17.695 | $3.615 | $3.057 | $7.854 |
| 209 | Tabor | $14.523 | $12.888 | $17.685 | $4.057 | $3.386 | $7.080 |
| 210 | Viborg | $14.448 | $12.814 | $17.607 | $4.801 | $3.239 | $6.408 |
| 211 | Arlington (Brookings, school district 38-1) | $14.417 | $12.171 | $18.758 | $4.061 | $4.025 | $6.331 |
| 212 | Groton | $14.391 | $12.757 | $17.550 | $5.016 | $4.065 | $5.310 |
| 213 | Yankton | $14.352 | $12.515 | $17.904 | $3.567 | $3.249 | $7.536 |
| 214 | Sioux Falls (Minnehaha, school district 49-5) | $14.327 | $12.448 | $17.960 | $3.615 | $3.057 | $7.655 |
| 215 | Sioux Falls (Minnehaha, school district 41-4) | $14.320 | $12.685 | $17.482 | $3.615 | $3.057 | $7.648 |
| 216 | New Witten | $14.305 | $12.671 | $17.464 | $5.640 | $2.995 | $5.670 |
| 217 | Rapid City (Pennington, school district 51-4, part 3) | $14.291 | $12.655 | $17.455 | $2.556 | $4.899 | $6.836 |
| 218 | Ipswich | $14.276 | $12.642 | $17.435 | $5.995 | $2.456 | $5.825 |
| 219 | Brandon | $14.269 | $12.630 | $17.438 | $2.977 | $3.438 | $7.854 |
| 220 | Dante | $14.253 | $12.089 | $18.436 | $4.944 | $3.822 | $5.487 |
| 221 | Hot Springs | $14.241 | $12.597 | $17.419 | $4.285 | $3.394 | $6.562 |
| 222 | New Effington | $14.231 | $12.597 | $17.390 | $4.993 | $3.013 | $6.225 |
| 223 | Ward | $14.201 | $12.566 | $17.363 | $3.056 | $3.615 | $7.530 |
| 224 | Lesterville | $14.200 | $12.070 | $18.319 | $4.552 | $3.249 | $6.399 |
| 225 | Lake Norden | $14.138 | $12.503 | $17.300 | $5.085 | $2.391 | $6.662 |
| 226 | Northville | $14.133 | $12.499 | $17.292 | $7.643 | $1.833 | $4.657 |
| 227 | Pickstown | $14.071 | $11.716 | $18.626 | $3.718 | $4.520 | $5.833 |
| 228 | Madison | $14.033 | $12.362 | $17.264 | $4.746 | $2.291 | $6.996 |
| 229 | Wess. Springs | $14.016 | $12.382 | $17.175 | $5.573 | $2.402 | $6.041 |
| 230 | Arlington (Kingsbury, school district 38-1) | $13.924 | $11.943 | $17.756 | $4.061 | $2.510 | $7.353 |
| 231 | Sioux Falls (Lincoln, school district 49-5, part 2) | $13.913 | $12.034 | $17.546 | $3.615 | $1.967 | $8.331 |
| 232 | Webster | $13.907 | $12.268 | $17.076 | $4.429 | $3.194 | $6.284 |
| 233 | Plankinton | $13.880 | $12.244 | $17.044 | $5.824 | $1.995 | $6.061 |
| 234 | Fort Pierre | $13.872 | $12.237 | $17.034 | $4.529 | $2.424 | $6.919 |
| 235 | Rapid City (Pennington, school district 51-1) | $13.828 | $12.189 | $16.997 | $2.556 | $3.732 | $7.540 |
| 236 | White River | $13.810 | $12.176 | $16.969 | $4.483 | $3.395 | $5.932 |
| 237 | Sturgis | $13.801 | $12.132 | $17.027 | $3.993 | $3.168 | $6.640 |
| 238 | Clark | $13.790 | $12.035 | $17.184 | $6.113 | $2.963 | $4.714 |
| 239 | Gary | $13.788 | $12.153 | $16.950 | $4.032 | $3.218 | $6.538 |
| 240 | Rapid City (Pennington, school district 51-4, part 2) | $13.754 | $12.118 | $16.918 | $2.556 | $4.362 | $6.836 |
| 241 | Beresford (Lincoln, school district 61-2) | $13.692 | $11.698 | $17.548 | $3.834 | $1.946 | $7.912 |
| 242 | Colman | $13.692 | $12.058 | $16.851 | $1.497 | $3.615 | $8.580 |
| 243 | Ree Heights | $13.682 | $11.631 | $17.648 | $6.341 | $1.496 | $5.845 |
| 244 | Dupree | $13.664 | $12.030 | $16.823 | $4.997 | $2.657 | $6.010 |
| 245 | Worthing | $13.660 | $12.025 | $16.822 | $4.066 | $1.946 | $7.648 |
| 246 | Piedmont (Meade, school district 46-1, part 4) | $13.641 | $11.972 | $16.867 | $1.826 | $5.175 | $6.640 |
| 247 | Letcher | $13.606 | $10.763 | $19.104 | $4.423 | $3.245 | $5.938 |
| 248 | Presho | $13.576 | $11.942 | $16.735 | $6.305 | $1.893 | $5.378 |
| 249 | Summerset (Meade, school district 46-1) | $13.576 | $11.907 | $16.802 | $2.549 | $4.387 | $6.640 |
| 250 | Keystone | $13.531 | $11.897 | $16.690 | $1.280 | $5.333 | $6.918 |
| 251 | Toronto | $13.474 | $11.663 | $16.975 | $3.982 | $3.218 | $6.274 |
| 252 | Rapid City (Pennington, school district 51-4, part 4) | $13.441 | $11.805 | $16.605 | $2.556 | $4.049 | $6.836 |
| 253 | Gayville | $13.422 | $11.788 | $16.581 | $1.453 | $3.249 | $8.720 |
| 254 | Wallace | $13.405 | $11.766 | $16.574 | $4.386 | $2.735 | $6.284 |
| 255 | Chancellor | $13.397 | $11.762 | $16.559 | $2.510 | $3.239 | $7.648 |
| 256 | Piedmont (Meade, school district 46-1, part 6) | $13.396 | $11.727 | $16.622 | $1.826 | $4.930 | $6.640 |
| 257 | Nisland | $13.267 | $11.623 | $16.445 | $3.421 | $3.046 | $6.800 |
| 258 | Ortley | $13.267 | $10.888 | $17.360 | $3.346 | $2.924 | $6.997 |
| 259 | Rockham | $13.261 | $11.174 | $17.296 | $2.760 | $4.337 | $6.164 |
| 260 | Sioux Falls (Lincoln, school district 49-5) | $13.237 | $11.358 | $16.870 | $3.615 | $1.967 | $7.655 |
| 261 | Alexandria | $13.233 | $11.585 | $16.418 | $3.716 | $3.772 | $5.745 |
| 262 | Sioux Falls (Lincoln, school district 41-4) | $13.230 | $11.595 | $16.392 | $3.615 | $1.967 | $7.648 |
| 263 | Oelrichs | $13.226 | $11.578 | $16.411 | $4.432 | $3.447 | $5.347 |
| 264 | Deadwood | $13.208 | $11.662 | $16.197 | $4.221 | $3.755 | $5.232 |
| 265 | Belle Fourche | $13.193 | $11.543 | $16.383 | $3.411 | $2.996 | $6.786 |
| 266 | Wolsey | $13.130 | $11.496 | $16.289 | $2.910 | $2.877 | $7.343 |
| 267 | Rapid City (Pennington, school district 51-4) | $13.124 | $11.488 | $16.288 | $2.556 | $3.732 | $6.836 |
| 268 | Parker | $13.106 | $11.471 | $16.268 | $2.216 | $3.239 | $7.651 |
| 269 | Summerset (Meade, school district 51-4) | $13.090 | $11.454 | $16.254 | $2.549 | $3.705 | $6.836 |
| 270 | Winner | $13.066 | $11.426 | $16.237 | $4.438 | $2.995 | $5.633 |
| 271 | Virgil | $13.053 | $11.419 | $16.212 | $2.833 | $2.877 | $7.343 |
| 272 | Westport | $13.017 | $10.598 | $17.693 | $2.229 | $4.065 | $6.723 |
| 273 | Piedmont (Meade, school district 46-1, part 5) | $13.016 | $11.347 | $16.242 | $1.826 | $4.550 | $6.640 |
| 274 | Buffalo Gap (Custer, school district 23-2) | $13.006 | $11.362 | $16.184 | $4.133 | $2.311 | $6.562 |
| 275 | Warner | $12.992 | $11.358 | $16.151 | $2.471 | $3.646 | $6.875 |
| 276 | Piedmont (Meade, school district 46-1, part 3) | $12.959 | $11.290 | $16.185 | $1.826 | $4.493 | $6.640 |
| 277 | Davis | $12.915 | $11.281 | $16.074 | $3.268 | $3.239 | $6.408 |
| 278 | Summerset (Meade, school district 46-1, part 2) | $12.894 | $11.225 | $16.120 | $2.549 | $3.705 | $6.640 |
| 279 | Naples (Clark, school district 28-3) | $12.885 | $11.250 | $16.047 | $3.260 | $2.963 | $6.662 |
| 280 | Piedmont (Meade, school district 46-1) | $12.839 | $11.170 | $16.065 | $1.826 | $4.373 | $6.640 |
| 281 | Dimock | $12.819 | $11.185 | $15.978 | $2.691 | $3.608 | $6.520 |
| 282 | Brentford | $12.739 | $11.105 | $15.898 | $6.249 | $1.833 | $4.657 |
| 283 | Miller | $12.700 | $10.649 | $16.666 | $5.359 | $1.496 | $5.845 |
| 284 | Hermosa (Pennington, school district 16-1) | $12.526 | $10.875 | $15.719 | $2.359 | $4.392 | $5.775 |
| 285 | Naples (Clark, school district 12-3) | $12.507 | $10.873 | $15.666 | $3.260 | $2.963 | $6.284 |
| 286 | Hosmer | $12.450 | $10.393 | $16.428 | $4.072 | $2.606 | $5.772 |
| 287 | Kennebec | $12.362 | $10.728 | $15.521 | $5.091 | $1.893 | $5.378 |
| 288 | Faith | $12.333 | $10.693 | $15.504 | N/A | $3.168 | $9.165 |
| 289 | Buffalo Gap (Custer, school district 16-1) | $12.219 | $10.568 | $15.412 | $4.133 | $2.311 | $5.775 |
| 290 | Pierre | $12.187 | $10.552 | $15.349 | $2.760 | $2.674 | $6.753 |
| 291 | Florence | $12.178 | $10.540 | $15.344 | $0.625 | $2.735 | $8.818 |
| 292 | Piedmont (Meade, school district 46-1, part 2) | $12.157 | $10.488 | $15.383 | $1.826 | $3.691 | $6.640 |
| 293 | Iroquois (Kingsbury, school district 2-3) | $12.143 | $10.084 | $16.122 | $4.401 | $2.664 | $5.078 |
| 294 | White Rock | $12.106 | $9.978 | $16.220 | $1.029 | $3.013 | $8.064 |
| 295 | Blunt | $12.101 | $10.465 | $15.265 | $4.505 | $2.793 | $4.803 |
| 296 | Broadland (Beadle, school district 2-6) | $12.100 | $10.466 | $15.259 | $1.880 | $2.877 | $7.343 |
| 297 | Iroquois (Beadle, school district 2-3) | $12.066 | $10.007 | $16.045 | $4.401 | $2.587 | $5.078 |
| 298 | Platte | $12.052 | $10.418 | $15.211 | $2.774 | $3.398 | $5.880 |
| 299 | Fairview | $11.977 | $10.341 | $15.141 | $2.870 | $1.946 | $7.161 |
| 300 | Custer | $11.872 | $10.221 | $15.065 | $3.622 | $2.475 | $5.775 |
| 301 | St. Lawrence | $11.842 | $9.791 | $15.808 | $4.501 | $1.496 | $5.845 |
| 302 | Langford | $11.824 | $10.190 | $14.983 | $2.660 | $3.556 | $5.608 |
| 303 | Spearfish | $11.793 | $10.159 | $14.952 | $2.063 | $3.096 | $6.634 |
| 304 | Watertown (Codington, school district 14-4, part 2) | $11.753 | $10.083 | $14.981 | $1.760 | $3.015 | $6.978 |
| 305 | Hetland | $11.723 | $9.477 | $16.064 | $2.882 | $2.510 | $6.331 |
| 306 | Watertown (Codington, school district 14-4, part 3) | $11.720 | $10.050 | $14.948 | $1.760 | $2.982 | $6.978 |
| 307 | Altamont | $11.685 | $10.050 | $14.847 | $1.799 | $3.348 | $6.538 |
| 308 | Albee | $11.646 | $10.012 | $14.805 | N/A | $4.247 | $7.399 |
| 309 | Butler | $11.621 | $9.987 | $14.780 | $3.117 | $3.194 | $5.310 |
| 310 | Wasta | $11.556 | $9.922 | $14.715 | $1.957 | $3.855 | $5.744 |
| 311 | Watertown (Codington, school district 14-4) | $11.425 | $9.755 | $14.653 | $1.760 | $2.687 | $6.978 |
| 312 | Agar | $11.394 | $9.758 | $14.558 | $4.354 | $2.237 | $4.803 |
| 313 | Quinn | $11.369 | $9.735 | $14.528 | $1.754 | $3.871 | $5.744 |
| 314 | Brant Lake | $11.305 | $9.671 | $14.464 | $1.687 | $2.636 | $6.982 |
| 315 | Kranzburg (Codington, school district 14-5) | $11.243 | $8.944 | $15.687 | $0.127 | $2.735 | $8.381 |
| 316 | Onida | $11.231 | $9.595 | $14.395 | $4.191 | $2.237 | $4.803 |
| 317 | Grenville | $11.175 | $9.536 | $14.344 | $1.697 | $3.194 | $6.284 |
| 318 | Artas | $11.111 | $8.617 | $15.934 | $1.790 | $2.756 | $6.565 |
| 319 | Eden | $11.102 | $9.468 | $14.261 | $2.166 | $3.328 | $5.608 |
| 320 | St. Francis | $11.081 | $9.447 | $14.240 | N/A | $3.713 | $7.368 |
| 321 | Bancroft | $10.952 | $9.053 | $14.623 | $0.816 | $2.664 | $7.472 |
| 322 | Broadland (Beadle, school district 56-6) | $10.951 | $8.748 | $15.211 | $1.880 | $2.877 | $6.194 |
| 323 | Akaska | $10.928 | $8.758 | $15.124 | $3.006 | $2.899 | $5.023 |
| 324 | Hermosa (Custer, school district 16-1) | $10.901 | $9.250 | $14.094 | $2.359 | $2.767 | $5.775 |
| 325 | Oacoma | $10.896 | $9.262 | $14.055 | $1.781 | $1.674 | $7.441 |
| 326 | Brandt | $10.776 | $9.141 | $13.938 | $1.020 | $3.218 | $6.538 |
| 327 | Fulton | $10.652 | $9.004 | $13.837 | $1.121 | $3.786 | $5.745 |
| 328 | Goodwin | $10.652 | $9.017 | $13.814 | $0.896 | $3.218 | $6.538 |
| 329 | Glenham | $10.648 | $8.478 | $14.844 | $2.726 | $2.899 | $5.023 |
| 330 | Wetonka | $10.537 | $7.728 | $15.967 | N/A | $2.172 | $8.365 |
| 331 | Reliance | $10.467 | $8.833 | $13.626 | $3.196 | $1.893 | $5.378 |
| 332 | Erwin | $10.442 | $8.196 | $14.783 | $1.601 | $2.510 | $6.331 |
| 333 | Draper | $10.313 | $8.678 | $13.475 | $2.350 | $2.608 | $5.355 |
| 334 | Wood | $10.268 | $8.634 | $13.427 | $1.203 | $3.395 | $5.670 |
| 335 | Farmer | $10.263 | $8.615 | $13.448 | $0.973 | $3.545 | $5.745 |
| 336 | Vilas | $10.233 | $8.592 | $13.407 | $0.626 | $4.076 | $5.531 |
| 337 | Fruitdale | $10.019 | $8.369 | $13.209 | $0.187 | $3.046 | $6.786 |
| 338 | Belvidere | $9.960 | $8.326 | $13.119 | $1.010 | $3.366 | $5.584 |
| 339 | Bradley | $9.927 | $8.172 | $13.321 | $2.250 | $2.963 | $4.714 |
| 340 | Badger | $9.863 | $7.882 | $13.695 | N/A | $2.510 | $7.353 |
| 341 | Kranzburg (Codington, school district 14-4) | $9.840 | $8.170 | $13.068 | $0.127 | $2.735 | $6.978 |
| 342 | Eagle Butte (Dewey, school district 20-1) | $9.593 | $7.958 | $12.755 | $1.980 | $3.083 | $4.530 |
| 343 | Lake City | $9.542 | $7.908 | $12.701 | $0.955 | $3.328 | $5.259 |
| 344 | Cottonwood | $9.401 | $7.767 | $12.560 | N/A | $3.366 | $6.035 |
| 345 | Fairburn | $9.223 | $7.572 | $12.416 | $1.085 | $2.363 | $5.775 |
| 346 | Eagle Butte (Ziebach, school district 20-1) | $9.167 | $7.532 | $12.329 | $1.980 | $2.657 | $4.530 |
| 347 | Verdon | $9.106 | $7.472 | $12.265 | N/A | $3.796 | $5.310 |
| 348 | Pringle | $9.100 | $7.449 | $12.293 | $0.850 | $2.475 | $5.775 |
| 349 | Central City | $8.987 | $7.441 | $11.976 | N/A | $3.755 | $5.232 |
| 350 | Hillsview | $8.709 | $6.215 | $13.532 | N/A | $2.144 | $6.565 |
| 351 | Lowry | $7.922 | $5.752 | $12.118 | N/A | $2.899 | $5.023 |
| – | Lake Andes † | $33.030 | $30.675 | $37.585 | $22.677 | $4.520 | $5.833 |
Rows shown as printed but checked
Every row is shown exactly as the source prints it. This one failed one of this page's checks, so it is marked † and left out of rankings, medians and the drawings; it was not changed.
- Lake Andes (Charles Mix): Outside three interquartile ranges of the other municipal areas on the owner-occupied total; its city, county and school levies add up to the printed total, but its own levy resolution was not read for this page, so it is shown as printed and not ranked.
Taxable value is not market value and the conversion was not confirmed from the report, so no example bill is computed.
How to appeal an assessment in South Dakota
- Appeal to the local board of equalization by written notice of appeal: in 2025, by March 13 (SDCL 10-11-16); the board met March 17 to 21 (SDCL 10-11-13, 10-11-14). (source)
- Appeal the local board's decision to the county board of equalization: in 2025, by April 1 (SDCL 10-11-23); the board began meeting April 8. (source)
- Appeal the county board's decision to the Office of Hearing Examiners by letter to the chief administrative law judge, or to circuit court: Office of Hearing Examiners: in 2025, by May 16 (SDCL 10-11-42); circuit court: within 30 days after notice of the decision. Not both at once. (source)
The Department's guide gives the 2025 calendar; the dates move each year with the statutes it cites. A consolidated board, where a county has one, has an April 1 appeal deadline (SDCL 10-11-67). Sources: South Dakota Department of Revenue, Appeal Process Guide 2025 for Local, County and Consolidated Boards, read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.
Questions
What is the property tax rate in South Dakota?
South Dakota publishes no single rate. This page reproduces the Department of Revenue's total tax rate for each municipality, for agricultural (AG), owner-occupied (OO) and other (OTH) property, with the city, county and school levies it is made of, in dollars per $1,000 of taxable value. For 2023 pay 2024 it runs from $7.922 per $1,000 in Lowry to $30.179 per $1,000 in Spencer; the median municipal area is $15.401 per $1,000.
Which South Dakota municipal area has the highest owner-occupied total tax rate?
Spencer, at $30.179 per $1,000, among the 351 municipal areas ranked here; Lowry is lowest at $7.922 per $1,000. Lake Andes is shown as printed but not ranked, because its row fails a check described on this page.
Is the owner-occupied total tax rate the rate on my tax bill?
No. It is the Department of Revenue's total tax rate for each municipality, for agricultural (AG), owner-occupied (OO) and other (OTH) property, with the city, county and school levies it is made of, in dollars per $1,000 of taxable value. The rates apply to taxable value, which is not market value; the report's definition of taxable value was not confirmed for this page, so no example bill is given.
How do other-property and owner-occupied figures compare in South Dakota?
In 351 of the 351 municipal areas ranked here the other-property figure is higher than the owner-occupied figure. The median other-property figure is $18.872 and the median owner-occupied figure $15.401; the widest gap is in Henry ($24.413 against $16.946).
How do I appeal a property assessment in South Dakota?
Appeal to the local board of equalization by written notice of appeal: in 2025, by March 13 (SDCL 10-11-16); the board met March 17 to 21 (SDCL 10-11-13, 10-11-14). Appeal the local board's decision to the county board of equalization: in 2025, by April 1 (SDCL 10-11-23); the board began meeting April 8. Appeal the county board's decision to the Office of Hearing Examiners by letter to the chief administrative law judge, or to circuit court: Office of Hearing Examiners: in 2025, by May 16 (SDCL 10-11-42); circuit court: within 30 days after notice of the decision. Not both at once. Source: South Dakota Department of Revenue.
Other states
Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.
Source: South Dakota Department of Revenue, Property Tax Division, Property Tax Statistical Report, Fiscal Year 2024, table "Municipalities - Valuations, Levies, and Taxes - 2023 Pay 2024" (City, county and school levies and the total tax rate for agricultural, owner-occupied and other property in each municipality (one row per county and school district part), assessments 2023, taxes payable 2024; read twice, both reads identical; the newest edition on dor.sd.gov when checked). Checks: the table was read twice, independently, and both reads agreed on all 352 rows; city + county + school levy equals the printed total for every row in all three classes (1,056 sums); no two neighbouring rows of different cities repeat the same figures; rows outside three interquartile ranges of the others on the owner-occupied total are flagged. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.