2026 Appeal Process Time Frame
March 1 – assessment notices mailed
March 15 – last day to file owner occupied status with Director of Equalization
Local Board of Equalization (Batesland)
March 12 – last day to mail or file written appeal with clerk of local board
March 16 – local board begins
March 20 – local board ends
March 27 – last day to send written notice of board’s decision to each appellant
Consolidated and County Board of Equalization (Properties that do not have local boards, appeals from local boards)
April 7 – last day to file written appeal with county auditor
April 14 – board begins
May 5 – board ends
May 8 – last day to send written notice of board’s decision to each appellant
Office of Hearing Examiners
May 15 – last day for taxpayer to file written appeal with OHE
For more information, please visit the OHE website at
https://boa.sd.gov/ohe/default.aspx
Circuit Court
Appealing from County Board – you must appeal within 30 days after notice has been served of the decision
Appealing from Office of Hearing Examiners – you must appeal within 30 days after notice of the decision
Forms
Objection To Real Property Assessment
Objection to Real Property Assessment of Bare Agricultural Land Only
Appeal Process Guide for Property Owners – 2026
Return to Director of Equalization Page