June 19, 2024

Director of Equalization

In Oglala Lakota County the Director of Equalization is responsible for assessing fee lands only. A map showing the location of fee lands is displayed below. Requests for information regarding non-fee land should be made to the BIA.

Summer 2023 Reassessment Information

Map of Oglala Lakota Fee LandReassessment Information
Property Assessment
Assessment Appeals
Tax Assistance Programs
Owner Occupancy
Information on Ag Land Assessment

County Directors of Equalization are appointed to their office by the Board of County Commissioners.  Their responsibility is to assess all real property in the county for property tax purpose.  By law, the assessed value must be its full and true or market value.  Resident persons dissatisfied with their assessment may appeal to the local board, the consolidated board, the Office of Hearing Examiners (OHE) and then the courts. Non-resident property owners first step in the appeal process would be to the consolidated board of equalization.



Director of Equalization:
Lillian Heidebrink
Sales Clerk: Tamra Dee
Admin Assistant:
Martha Trees

1029 N. River St.
Hot Springs, SD  57747
Phone: (605) 745-5136
Fax:  NONE
[email protected]

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