July 19, 2018

Deadline – Assessment Appeal

The deadline to appeal your property assessment value is Tuesday, April 3rd.   Assessment appeal forms must be mailed or filed with the county auditor by that date.

What are grounds for an appeal?

  • Inaccuracies on your property record (You have one bath, not two. You have a carport, not a garage. Your house’s square footage is incorrect.)
  • You have evidence that properties similar to your own have sold for less than the assessment value of your property.
  • The assessment value of your property is higher than the assessment value of similar properties in your neighborhood.

The assessment value of your property affects the taxes you will be responsible for next year.  It is not possible to appeal your taxes only your assessment value.  Dates for appealing and forms are available here or with the Director of Equalization’s office at 1029 N River St, Hot Springs.

Deadline Approaching – Elderly & Disabled Assessment Freeze

The Freeze on Assessments Program prevents the homeowner’s property from increasing in value, for tax purposes. This means that as the value of the home increases, the homeowner will pay tax on the former (lower) value. Property is defined as the house, garage, and the lot upon which it sits, or one acre, whichever is less.

To qualify:

  • you must be 65 year of age or older, or disabled
  • you must own the home or have retained a life estate in the property
  • your federal gross income plus any income not included in that figure (this includes Social Security Payments) must be lower than:
    • $27,697.78 for single member household (2018 value, values change every year)
    • $34,622.21 for multiple member household  (2018 value, values change every year)
  • The full and true market value of the property must be less than $190,122.74 unless the applicant has received the assessment freeze in a preceding year on that property.

Form: Assessment Freeze for the Elderly & Disabled

Forms should be turned in to the Fall River County Treasurer on or before April 1st. The assessment freeze must be applied for yearly. Questions concerning applications and income should be directed to the Treasurer at 605-745-5145.

Assessment Notices in the Mail

The 2018 Assessment Notices for Oglala Lakota County were mailed out February 28th. Property owners need to verify that all of the information on the assessment notice is correct, such as the legal description, number of acres, owner’s name, and address. Another thing to verify is the property classification. If we have made any changes in class such as owner occupied, AG, non-AG, commercial; this assessment notice is your official notification of such changes.  Anyone who does not receive their notice within the next week, or finds information that needs to be corrected, should contact the Equalization Office at 745-5136.

By law, all counties in South Dakota must demonstrate to the Department of Revenue each year that the assessed values are between 85% and 100% of fair market value based on the sales of properties in the county. We have completed a countywide reassessment of all deeded properties in Oglala Lakota County this year in order to attain this goal.

The Department of Equalization is responsible for assessing and valuing property in a fair and equitable manner. If a property owner feels that their assessed value is greater than market value, please contact the Equalization Office so the property can be reviewed. You will find information on the appeal process at the bottom of your assessment notice. This year’s appeal deadline is March 15 for the Batesland Local Boards, and April 3, 2017 for the rest of the County. REMEMBER, you cannot appeal your tax bill. Taxes are billed a year behind. You must appeal in March if you do not agree with your VALUE. Anyone having questions regarding the assessment process can find additional information on our website – oglalalakota.sdcounties.org or you can contact the Equalization Office at 745-5136.

*** NEW THIS YEAR *** We have included a Building Notification Form, the green sheet, with the Assessment Notice. Please use this form if you have made changes to any structures on your property. You may also come into the DOE office, call or go online to complete this form.