South Dakota (SD)
| Official State Website | |||
| http://sd.gov | |||
| Capital | Pierre | Largest City | Sioux Falls |
How to Appeal Property Taxes in South Dakota
The first step in the appeal process is to the local board of equalization. The local boards consist of the township board of supervisors or the governing board of the municipality, and a member of the school board. The board's primary function is to determine that all taxable properties have been placed on the assessment roll and that a reasonable degree of equalization exists among these properties. The board, however, may only equalize assessments between individual properties. It may not change the level of assessment between entire classes of property, such as agricultural and nonagricultural.