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Office of the

Director of Equalization

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Serving the people of Perkins County by promoting fair and equitable assessments!

Director of Equalization

Deputy Director of Equalization


Carrie Fisher

Administrative Deputy

Assessment Explanation

DISCOVER property
tax forms...


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Ag Productivity Information

Property Exempt Programs

Owner Occupied Forms

Application for Ag Status

Flooded Farm Land Application

Riparian Buffer Strip Application



Requirements to earn designate as

Certified Appraiser Assessor (CAA)

The Director of Equalization (Assessor) is the governmental official responsible for discovering, listing, and valuing all taxable property for ad valorem tax purposes.

The local Assessor is regulated by legislation established under Chapter 10 of South Dakota Codified Law. SDCL 10-6-33 states “All property shall be assessed at its true and full value….” Additionally, 10-6-1.3 goes on to define the term “full and true value” to mean “the price in money that property will bring in a competitive and open market under all conditions necessary to a fair sale.” All property transfers occurring in the County are reviewed by the State Department of Revenue for accuracy and verified to be fair sales.

Equalization is the process by which an appropriate governmental body attempts to ensure that all property under its jurisdiction is assessed at the ratio required by law. South Dakota sets its ratios according to SDCL 10-6-33.8 stating “The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one-hundred percent.” The Assessor is expected to make the necessary adjustments to the valuations so that the median ratio stays within the standard set forth by the State legislature.

To meet this expectation, an annual market study is conducted of sales submitted to the County. The goal of the market study is to compare the current level of assessment to current sales prices. This comparison produces the assessment ratios. The list of ratios is assembled, arrayed, and the median determined, adjustments calculated, applied, and values set.


Each assessing year stands on its own requiring annual sales analysis and adjustments to values to meet the local market. Ultimately, the goal of the Department is to promote equality in assessments, through accuracy and consistency, so that all individual owners pay only their fair share of the property taxes.



Monday - Thursday 7:30 - 5:00

Friday 7:30 - 12:00

Closed Saturday & Sunday



The Perkins County Director of Equalization is appointed by the County Commissioners and is responsible for discovering, listing and valuing all real property within the county. This would include residential, commercial, industrial and agricultural classes of property. The value determined by the assessor is the assessed value and is the value indicated on the assessment roll.

The Assessor does not: Collect taxes, Calculate taxes, Determine tax rate, or Set policy for the Board of Review. The Assessor is concerned with value, not taxes. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.





Tel. 605-244-5623

Fax. 605-600-3756

PO Box 6
Bison, SD 57620

100 East Main Street

Bison, SD

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