April 13, 2021

Assessment Appeals

2021 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
March 11 – last day to mail or file written appeal with clerk of local board
March 15 – local board begins
March 19 – local board ends
March 26  – last day to receive written notice of local board’s decision

Consolidated & County Board of Equalization
April 6 – last day to mail or file written appeal with county auditor
April 13 – county board begins
May 4 – county board ends
May 7 – last day to receive written notice of county board’s decision

Office of Hearing Examiners
May 21 – last day to mail or file a written appeal with:

Chief Administrative Hearing Officer
523 E. Capitol Ave
Pierre, SD 57501

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 – 2019

Return to Director of Equalization Page

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