Office of the
Director of Equalization
Serving the people of Perkins County by promoting fair and equitable assessments!
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.
Requirements to earn designate as
Certified Appraiser Assessor (CAA)
To protect the community and our staff from Covid-19 exposure, the following guidelines have been put in place for field staff during on-site visits:
• After knocking or ringing the doorbell, we will take a couple steps back and maintain a 6-foot distance while speaking with the property owner.
• Ask if the resident has a temperature today.
• We will wear gloves and have a disposable mask on our person in case a homeowner requests one to be worn.
• After explaining the process we will only inspect properties where property owners agree to an inspection. It is fine to take information at the door if the property owner is at all uncomfortable with an interior inspection.
• On properties we do inspect, we will maintain a safe distance throughout the inspection process and let property owners open doors, etc., if possible.
• We will not inspect properties of elderly residents or properties in which we are informed that the occupants are in an at-risk category.
• We will not have anyone sign the Property Record Card. We will make notes that the property was inspected and the name of the person allowing the inspection.
• If you are at a higher risk for Covid-19 or prefer to schedule an appointment, please contact our office at (605) 244-5623.
Schedule & Map
2019 Lemmon Residential
2020 Lemmon Residential
2021 Township: Route 2
2022 Township: Route 3
2023 Township: Route 4
2024 Township: Route 5
2025 Township: Route 6
2026 Township: Route 7 & Route 9
2027 Township: Route 8
2028 Commercial City of Lemmon & Lincoln Township
2029 Town of Bison and
2030 Countywide Rural Non-Ag Land
PERKINS COUNTY 10 YEAR REAPPRAISAL SCHEDULE & MAP
REAPPRAISAL SCHEDULE IS SUBJECT TO CHANGE YEAR TO YEAR BASED ON CRITICAL NEED AT THE TIME...
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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
AND MUCH MORE....
Application for Property Tax-Exempt Status of a Private Organization must be filed with the Director of Equalization by November 1, 2020, for the consideration by the County Board of Equalization the following year.
A private organization requesting tax-exempt status may go to the Department of Revenue website and complete the application online or contact this office for a hard-copy of the application.
Director of Equalization
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.
PO Box 6
Bison, SD 57620
100 East Main Street