DEADLINE FROM YOUR NOTICE

Lincoln County property tax appeals

Your deadline runs from the date on your assessment notice.

Lincoln CountyFROM YOUR NOTICE
We'll email you when South Dakota notices go out. Nothing else.
HOW SOUTH DAKOTA APPEALS WORK
THE SHORT VERSION

South Dakota starts with full market value and a March local-board appeal, followed by county review in April.

WHEN AN APPEAL MAKES SENSE
  • The property would not sell for the assessed value.
  • The property is assessed unequally or its record is wrong.
WHEN IT USUALLY WILL NOT
  • The complaint is about the tax amount rather than value.
  • You miss the annual local deadline.
ASSESSED ATFull and true valueTAX FACTOREqualized to 85%FIRST APPEALLocal board in March
Read the full explanation

South Dakota assesses property at full and true market value, then applies a statewide equalization factor for tax purposes. An owner first appeals to the local board of equalization in March, then may appeal to the county board in April. Exact dates depend on the calendar and whether the property is inside a municipality, so use the annual county schedule. This is general information, not tax advice.

Source: South Dakota Department of Revenue property tax guidance · checked 2026-08-07. We're preparing Lincoln County's own verified schedule and will publish it once our review of the county's records is complete.

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