Equalization

Director:  Roger Fuller scdoe@midconetwork.com

Deputy Director:  

Assistant:  Nancy Lemieux  scassitdoe@midconetwork.com

Phone:  (605) 223-7789

Mailing Address:

PO Box 623
Fort Pierre SD 57532-0623

Office Location:

Stanley County Courthouse
08 E 2nd Avenue
Fort Pierre SD 57532

Office Hours:

8 A.M. to 5 P.M. CT
Monday - Friday
*Excluding Holidays


 
Services Offered: 

Assessments of property

Information on the Board of Equalization

Mobile Home Registration

Owner Occupied Applications

The Department of Equalization has been reviewing property files for Owner-Occupied Status.  Being designated as owner-occupied makes a property eligible for a reduced levy for school general fund taxes.  In a county-wide effort to update this information, homeowners are being provided with a Certification of Owner-Occupied Dwelling Form for any parcel of land under their ownership which currently shows Owner-Occupied Status.  Any property owner in Stanley County who does not receive a form from the Department of Equalization can contact the office for more information. The Certification of Owner-Occupied Dwelling Form is available under the Property Tax Forms and Applications section of this page.

Exempt Property Applications

Renewable Energy Applications

Stanley County Planning & Zoning:

            Building Permits

            (Except City of Fort Pierre and 1 mile extra-territorial radius)

            Variances

            Rezoning

            Plats
 

The Stanley County Director of Equalization is appointed by the County Commission and is responsible for the discovery, lists and values of all real property within Stanley County for property taxation purposes.  This includes identifying properties to be appraised, conducting on sight inspections of residential, mobile homes, commercial, industrial and agricultural classes of property.  The goal of the Equalization Office is to assess values accurately so the tax burden will be distributed fairly and the public will have confidence in the local tax administration. 

The Director of Equalization makes an effort to do inside inspections of homes for accuracy.  If the homeowner is not at home, we will leave a notice on their door.  It is in the homeowner’s best interest to respond to our notice.  

This office abides by South Dakota Codified Laws and the Administrative Rules of the South Dakota Department of Revenue. The Director of Equalization is required to have or obtain a Certified Assessor Appraiser designation through the Department of Revenue within one year of appointment.  Re-certification is required every 5 years and is accomplished by attending annual schools, taking and passing prescribed courses, and attending conferences and workshops sponsored by the South Dakota Association of Assessing Offices and the Department of Revenue.

 

 
Property Taxes:

Property Taxes are not determined by the Director of Equalization.  Our information is shared with the entities who determine the tax dollars needed by each unit of government.  It is the job of those entities to distribute the tax burden on tax dollars needed and the values of property within each taxing district.

There are three steps that are common to the application of property taxes:

  1. Establishing the value of property.  The Director of Equalization participates in this first step, which is to establish a value of all property within the boundaries of each unit of government.  Because all property is not of equal value, individual values are arrived at based on the price the property would bring if sold.  This selling price determined by the sale price of comparable properties, and known as the true and full value, is what establishes the value of the property.
  2. Establishing the amount of tax.  The Director of Equalization does not participate in this process.  Other entities determine the amount of tax dollars needed to meet the costs of operating a unit of government.  The higher the cost of operating the city or school district, the larger the revenues required from property taxes.
  3. Establishing a tax rate.  The Director of Equalization does not determine or calculate the tax rate.  Our information is shared with other entities who establish a tax rate for individual pieces of property, based on values and the amount of tax dollars needed.  Each unit of government is responsible for a portion of the tax rate applied in the collection of tax dollars.  These units of government include:  city government, school district, county government, special districts, etc.  The tax rate for all property in a local unit of government is arrived at by dividing the value of all the property into the amount of tax dollars needed to complete the budget of that local unit of government.

Property Tax Relief Programs

The Property Tax Division administers a number of relief programs that are designed to offer financial assistant to the elderly and disabled. Please find a description of each program and the applicable forms.

If you have any comments or questions regarding any of these programs, please email the Department.

Available Programs:

Sales and Property Tax Refund for Senior & Disabled Citizens

Assessment Freeze for the Elderly & Disabled

Property Tax Reduction from Municipal Taxes for the Elderly and Disabled

Property Tax Homestead Exemption

Property Tax Exemption for Paraplegic Veterans

Property Tax Exemption for Disabled Veterans

Property Tax Reduction for Paraplegics


 

Sales and Property Tax Refund for Senior & Disabled Citizens

What the program does: Offers eligible senior citizens and disabled individuals a once-a-year refund of sales OR property taxes. The program is funded through an annual appropriation from the South Dakota Legislature. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible: You must be at least 66 years old on or before January 1 of the current year OR Disabled during any part of the year. Disabled means you’re qualified to receive Social Security Disability benefits, Supplemental Security Disability benefits, or you’re a veteran with a rated disability of 60% or higher. You must have been a South Dakota resident for the entire previous year. You must meet the annual income requirements. The 2012 income limit for a single-member household is $10,500; the limit for a multiple-member household is $13,750.

To apply: Applications are accepted from May 1 to July 1. Please submit your application to the Department of Revenue, Special Tax Division, 445 East Capitol Avenue, Pierre, SD 57501-3185. Click here for an application.

Refunds: Refunds are calculated based on your income; the Division begins issuing refund checks at the end of August.


 

Assessment Freeze for the Elderly & Disabled

Brochure (PDF)

What the program does: Reduces the assessed value of the homeowner’s property. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

You must be 65 years of age or older OR disabled (as defined by the Social Security Act).

You must own the home or retain a life estate in the property.

Unremarried widow/widowers of persons previously qualified may still qualify in some circumstances.

Have resided for at least 200 days of the previous calendar year in the single-family dwelling

Income and property value limits apply.

To apply: Applications are available online or at any county treasurer’s office beginning in January of each year. Applications must be submitted annually to your county treasurer on or before April 1st.


 

Property Tax Reduction from Municipal Taxes for the Elderly & Disabled

Brochure (PDF)

What the program does: Reduces your city property taxes the year following your application. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

You must be 65 years old or older or disabled (as defined by the Social Security Act).

You must own the property.

Unremarried widow/widowers of persons previously qualified may still qualify.

Income limits apply.

This program is only offered in those cities that have passed ordinances allowing the reduction. (As of July 1, 2003, only Rapid City has such an ordinance.)

To apply: Applications are available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to your county treasurer on or before April 1st.


 

Property Tax Homestead Exemption

Brochure (PDF)

What the program does: Delays the payment of property taxes until the property is sold. The taxes are a lien on the property and must be paid along with the interest before the property can be transferred. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

You must be at least 70 years old or a surviving spouse.

Income and residency requirements apply.

To apply: People who qualify for this program are ineligible for the Sales and Property Tax Refund Program. Applications are available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to your county treasurer on or before May 1st.


 

Property Tax Exemption for Paraplegic Veterans

Brochure (PDF)

What the program does: Exempts the property from all property taxes. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

The property must be owned by a paraplegic veteran, a veteran with loss or loss of use of both lower extremities, or the un-remarried widow/widower of such veteran.

The property must be specifically designed for wheelchair use within the structure.

To apply: Applications are available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to your county assessor.


 

Property Tax Exemption for Disabled Veterans

What the program does: Exempts up to $100,000 of the assessed value for qualifying property. (The property subject to this exemption is the same property eligible for the owner-occupied classification.)

To be eligible:

The property must be owned and occupied by a disabled veteran or an unremarried surviving spouse.

The veteran must be rated as permanently and 100% disabled as the result of a service-connected disability.

To apply: Application are available at the county courthouse or from the Property Tax Division.


 

Property Tax Reduction for Paraplegics

Brochure (PDF)

What the program does: Reduces your property taxes on a graduated scale based on your income. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

The property must be owned or occupied by a paraplegic or individual with the loss or loss of use of both lower extremities, or the unremarried widow/widower of such paraplegic.

The property must be specifically designed for wheelchair use within the structure.

Income and occupancy limits apply.

To apply: Applications are available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to your county assessor.

 

Property Tax Forms and Applications

PT-44         Application for Continuing Tax Exempt Status of a Private Organization

PT-46C       Application for Disabled Veteran Property Tax Exemptions

PT-38         Application for Freeze on Assessments of Dwellings of Disabled and Senior Citizens

PT-46B       Application for Paraplegic Property Tax Reduction

PT-46A       Application for Paraplegic Veteran Property Tax Exemptions

PT-43         Application for Property Tax Exempt Status

PT-38C       Application for Property Tax Homestead Exemption

PT-38A       Application for Property Tax Reduction from Municipal Taxes for the Elderly and Disabled

PT-56         Certificate of Real Estate Value

PT-31B       Certificate of Review Board of Equalization

                   Certification of Owner Occupied Dwelling

                   Certification of Owner Occupied Dwelling - Contractor Only

PT-31A       Consolidated Board of Equalization Member Oath

PT-31         County Board of Equalization Member Oath

PT-18         Notice of Intention to Add Omitted Property or Valuation to the Assessment Rolls of County

PT-16         Notice of Intention to Appeal Decision of Board of Equalization

PT-18VAL  Notice of Intention to Raise Valuation

PT-34A       Notice of Meeting of Consolidated Equalization Board

PT-34         Notice of Meeting of County Equalization Board

PT-32         Notice of Meeting of Local Review Board

PT-17         Objection to Real Property Assessment

PT-17A       Objection to Real Property Assessment of Bare Agricultural Land Only

PT-5           Real Estate Assessment Notice

               Sales or Property Tax Refunds for Senior Citizens and Citizens with Disabilities

PT-6       South Dakota Mobile Home Listing Form and Assessment Record

 

 


 
Policy:
  • All property shall be assessed at full-and-true market value as of the legal date of assessment.
  •  Market value: amount the property would probably sell if sold on the open market  (SDCL 10-6-1.3)
  •  SDCL 10-6-2 defines November 1st as " the legal date of assessment."
  •  SDCL 10-6-33: "All property shall be assessed at true and full value..."
  •  SDCL 10-6-33: Director of Equalization prohibited from adopting a "lower or different standard of value because it is to serve as a basis for taxation."
  • Appropriate consideration of the cost approach, market approach and income approach to appraisal will be used to determine value.
  •  SDCL 10-6-33: Basis for determining valuation for tax purposes.
  •  South Dakota Real Estate Appraisal Manual (pp 13-19).
  • Attempts to falsify or make fraudulent property statements will be reported.
  •  SDCL 10-6-21 requires the Director of Equalization to report evidence of property tax evasion to the State's Attorney.
  •  SDCL 10-6-21: Persons guilty of making "false or fraudulent" property statements for the purpose of "evading the payment of taxes" are guilty of a Class 2 misdemeanor.
  •  SDCL 10-6-20: "in addition to any and all other penalties" persons who attempt to evade, deceive, or fail to list property will be subject to having the "amount not listed and an additional penalty of fifty percent of the amount not listed: added to assessment.
  • An assessor will inspect each site to collect accurate measurements and relevant site data.
  •  SDCL 10-3-23 empowers the Director of Equalization and his deputies to "enter upon and inspect all property for the purpose of determining the value thereof..."
  •  South Dakota Real Estate Appraisal Manual (pp 13-19)
  • Sales data will be recorded, and reported to the Dept. of Revenue, as part of the sales ratio study.
  •  SDCL 10-11-54 through SDCL 10-11-60 outlines the sales ratio study
  •  SDCL 10-11-56 specifies only arms-length transactions will be included in the sales study
  •  SDCL 10-11-56 defines arms-length: "property...on the open market for a reasonable period of time...a willing seller...a willing buyer...no coercion or advantage taken by either party."
  • After value is determined, public records will be updated and maintained by the office of the Director of Equalization. An annual notice of assessed value will be mailed to property owners.
  •  SDCL 10-6-50
  •  South Dakota Real Estate Appraisal Manual (pp 13-19)
     

Contact
Stanley County
08 E 2nd Avenue
Fort Pierre, SD 57532
(605) 223-7780
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