Property Taxes

Property Taxes

Real estate tax notices and special assessment notices are mailed to property owners in January. Real estate taxes are paid one year in arrears. In other words, the taxes paid in 2013 are for the 2012 taxes. The first half of real estate taxes are due on or before April 30th and the second half is due on or before October 31st to avoid interest,  unless the total tax is under $50.00. All taxes under $50.00 are due in full by April 30th. Special assessments are a current year tax that is due in full on or before April 30th.

Registered mobile home taxes are a current year tax, unless it is a mobile home with a model year of 1977 or newer, which is now taxed as real estate. Mobile home taxes are paid on the same dates as real estate.

Payment for property taxes can be by check, cash, money order, Visa, Mastercard, Discover, or PIN Debit if paying in person. There is a Consumer Convenience fee charged to the cardholder to use your Credit/Debit Card for payment by a Third Party Company.  

You also have the option to pay the current real estate taxes on line through your checking account by clicking on the "View/Pay Property Tax" button located under Quick Links.  The first half payment must be made by April 30th and the second half payment must be made by October 31st to utilize the on line payment option. There is no charge to the customer for an ACH payment. 

All mail payments must be post marked by April 30th for first half and October 31st for second half to avoid interest.  Please contact the Lincoln County Treasurer’s Office for more information at (605) 764-5701.

Assessment freeze applications for the elderly and disabled need to be filed with the Treasurer’s Office on an annual basis on or before April 1st. You must be 65 or older, or disabled on January 1st and meet the income guidelines to qualify. Household income includes all sources, including VA Benefits, Social Security, Medicare and Disability payments. Please contact the Treasurer’s Office at (605) 764-5701 for more information on the income guidelines or to obtain a form.

The forms are also available to download through the state web site:
http://www.state.sd.us/drr2/forms/propertytaxforms.htm