Moody County property tax appeals
The 2026 deadline was Thursday, March 12 and has passed. The next window opens in 2027.
Appeals go to Township or city Local Board of Equalization, then Moody County Board of Equalization, then Office of Hearing Examiners or circuit court.
South Dakota starts with full market value and a March local-board appeal, followed by county review in April.
- The property would not sell for the assessed value.
- The property is assessed unequally or its record is wrong.
- The complaint is about the tax amount rather than value.
- You miss the annual local deadline.
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. In Florida we run the numbers for you. In South Dakota we give you the deadline, where to file, and the rules, verified against official sources.
- 2026 filing deadline:
- Thursday, March 12, 2026. That window has closed for this year.
- Filing window:
- File a written appeal with the applicable township or city Local Board of Equalization by Thursday, March 12, 2026. Appeal a local-board decision to the county by Tuesday, April 7, 2026.
- Where to file:
- Township or city Local Board of Equalization, then Moody County Board of Equalization, then Office of Hearing Examiners or circuit court
Verified against official sources, approved 2026-08-09.