Appeal Property Assessment

How to Appeal an Assessment

Property owners have the right to appeal the assessment of their property. If an owner thinks that a property is assessed greater than market value or unequal in relation to similar properties, an appeal should be filed. An assessment appeal is an argument regarding the accuracy or equality of the assessment, not a complaint about the tax amount. A complaint about taxes, or tax increases, should be made to the various governing boards during budget hearings.

Step 1 Submit an application to your Local Board clerk by March 14, 2024, using our Interactive Appeals Map

  • The Clerk of the Local Board will notify you of your hearing date and location.
  • Hearings will be held on March 18 - 22, 2024.
  • Please prepare any supporting material to present at the meeting. (Comparable properties, maps, current appraisal, etc.)
  • You will be notified of the Local Board's decision during the meeting or by March 29.

Step 2 - If you wish to appeal the decision of the Local Board you must submit a notice to the Lincoln County Auditor by April 2, 2024

  • The County Auditor will notify you of your hearing date and location.
  • Hearings will be held on April 9 - April 30, 2024.
  • Please prepare any supporting material to present at the meeting. (Comparable properties, maps, current appraisal, etc.)
  • You will be notified of the Board of Equalization's decision during the meeting or by May 3, 2024.

Step 3 - If you wish to appeal the decision of the County Board of Equalization you have two options

  1. You must file a written notice to the Chief Administrative Hearing Officer by May 17, 2024.
  2. You must appeal within 30 days after receiving Notice of decision from the County Board of Equalization to the Circuit Court.

For more information about this please review the South Dakota Appeal Process Guide