The new assessment criteria for Agricultural Land is based only upon the soil survey. This has been called a productivity assessment, however, many people become confused by this terminology. The productivity assessment is not based on what your land is producing, it refers instead to the potential productivity of the soil type you own.
Soils are given different ratings based on their ability to produce. Higher rating are given to soils that have greater productivity potential. Higher ratings therefore have higher assessment values.
This rating is then multiplied by the ‘top dollar’ that the Department of Revenue gives the county each year. Below are the top dollar amounts for Oglala Lakota County for the last ten years.
| Year | Crop Top Dollar | Non-Crop Top Dollar |
| 2014 | $ 582.98 | $ 259.83 |
| 2015 | $ 728.73 | $ 256.46 |
| 2016 | $ 874.47 | $ 256.46 |
| 2017 | $ 1,005.65 | $ 256.46 |
| 2018 | $ 988.90 | $ 268.06 |
| 2019 | $ 1,035.01 | $ 281.63 |
| 2020 | $ 1,105.53 | $ 324.94 |
| 2021 | $ 1,058.07 | $ 332.37 |
| 2022 | $ 1,108.81 | $ 343.84 |
| 2023 | $ 1,093.86 | $ 345.87 |
| 2024 | $ 1,140.41 | $ 360.11 |
Example: soil that is categorized as ‘crop’ with a rating of 0.85
0.85 x $1,140.41 = $969.34 <-this is the assessed value per acre
Programs to Lower Values
Riparian Buffer Tax Incentive
Ag Soil Adjustments
South Dakota Department of Revenue Ag Tax Information
Return to Director of Equalization Page