Office of the

Director of Equalization

  • Facebook

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

Corina Molnar, CAA

Director of Equalization

Christine Becker

Appraiser (Temp Certificate)

Carrie Fisher

Administrative Deputy


Requirements to earn designate as

Certified Appraiser Assessor (CAA)


Office of the Director of Equalization, will start 2020 Reappraisal in City of Lemmon on July 30, 2020. 

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.

If no one is home, we will do an exterior review only, which includes, verifying measurements, quality, and condition of all structures on the property and update pictures. A door tag will be left asking you to contact us for an interior review, however, we cannot keep the wind from blowing the tag away. We appreciate your understanding during this time and thank you for your continued support.

As COVID-19 cases close in on Perkins County and for the safety of Community, Field Appraisers will ask residents for verbal reviews for interior construction then move on to complete the exterior review.

We ask that if you are at higher risk for COVID-19 to call for an appointment: 605-244-5623

Image by Eric Rothermel


Schedule & Map


Reviewing the Laws

Assessment Year in Review Press Releases

DISCOVER property
tax forms...

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
Phone: 605-244-5623



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. 605-244-5640

PO Box 6
Bison, SD 57620

100 East Main Street

Bison, SD