Equalization

Responsibilities

Lincoln County DOE is appointed by the County Commissioners and is responsible for discovering, listing and valuing all real property within the county for tax purposes.  

This office is responsible for the accurate assessment and inventory of 30,000 parcels of property with a value of nearly $7.5 billion dollars. This property assessment is the tax base for local government funding for all of Lincoln County including the municipalities, local school districts, townships and various other tax districts such as fire, water, and road districts.

All property in South Dakota is assessed annually at its fair market value as defined in South Dakota codified law 10-6-1.3. The assessment date is November 1st. 

The Director of Equalization does not determine the property tax. The local governments and taxing districts will determine the property tax based upon budgetary needs. The Director of Equalization is responsible for assessing all property at market value to ensure that the property tax burden is equally spread across all taxable property in the county. 

All appraisal staff members are required to be certified as appraiser/assessors through the South Dakota Department of Revenue. This certification requires initial coursework and a test, plus annual continuing education and regular testing. Certification requirements are in accordance to Administrative Rules 64:02:01 - 03

The Director of Equalization has a number of additional responsibilities which include processing all transfers and plats with the legal owners' names on the assessment roles; reviewing all abatements; administering all state laws pertaining to the ad valorem property tax assessment; providing for the review and appeal of assessments; testifying in court on assessments; and maintaining tax relief programs and tracking each exemption.

Our goal is accurate property information leading to accurate property assessments on all property.

South Dakota Codified Law

Entry on and inspection of property - Listing of taxpayers. The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.

Source: SL 1957, ch 477, Section 8 (6); SDC Supp 1960, Section 57.03A08 (6); SL 2008, ch 37, Section 32.