November 29, 2023

Agricultural Land Assessment

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.

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


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