June 19, 2024

Assessment Appeals

2024 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 14 – last day to mail or file written appeal with clerk of local board
March 18 – local board begins
March 22 – local board ends
March 25 – board must return assessment book to Director of Equalization
March 29 – 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 2 – last day to file written appeal with county auditor
April 9 – board begins
April 30 – board ends
May 3 – last day to send written notice of board’s decision to each appellant

Office of Hearing Examiners
May 17 – 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 – 2024

Return to Director of Equalization Page

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