How Property Tax Works
Aurora County, South Dakota operates under a property tax system that funds essential local services including county government operations, public schools, road maintenance, and emergency services. Property taxes are calculated based on the assessed value of real estate, which is determined by the county assessor and reassessed periodically. The effective tax rate in Aurora County varies by location within the county due to different combinations of special taxing districts, school districts, and municipal boundaries.
Property owners in Aurora County should expect their actual tax rate to differ from the base county rate depending on which school district, fire district, and other special assessment areas their property falls within. The county portion represents just one component of the total property tax bill, with school districts typically comprising the largest portion of most property tax statements.