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Updated 2025 Tax Year

Brookings County
Property Tax Guide

Everything you need to know about property taxes in Brookings County, SD. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by location within county, base ~1% plus district additions
Exemptions
4+ Available
Section 1

How Property Tax Works

Brookings County, South Dakota operates under a property tax system that funds essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are assessed annually on real estate based on market value, with South Dakota's average effective tax rate around 1% of assessed value. The county serves as the collection agent for multiple taxing entities, including school districts, municipalities, and special service districts.

Your actual property tax rate in Brookings County depends on your specific location within the county, as rates vary significantly based on which school district, municipality, and special taxing districts serve your property. These can include fire districts, water districts, and other local improvement districts. Property owners should verify their specific tax rate and applicable districts through the Brookings County Director of Equalization office, as rates are subject to annual adjustments based on local budget requirements and voter-approved levies.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated Rate*Description
County General~2.5-3.0 millsCounty operations, roads, law enforcement
School District~8.0-12.0 millsK-12 education (varies by district)
Municipal~2.0-4.0 millsCity services (if within city limits)
Township~1.0-2.0 millsRural road maintenance (rural areas)
Special Districts~0.5-2.0 millsFire, water, library districts (location dependent)
Total Estimated Range~14-23 millsVaries significantly by location

*Rates shown are estimates in mills (1 mill = $1 per $1,000 assessed value). Actual rates for levy year 2025 vary by specific location and taxing districts. Contact the Brookings County Director of Equalization at (605) 696-8200 for exact rates applicable to your property. School district rates can vary significantly based on local bonds and capital projects.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Brookings County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Brookings County are additional property tax assessments that occur when there are significant changes to your property during the tax year. The most common triggers include new construction completion, substantial improvements or additions, and changes in property ownership that affect exemption eligibility. These taxes are calculated based on the increased assessed value prorated for the remaining months in the tax year.

For example, if you complete a $100,000 home addition in July and your local tax rate is 18 mills, the supplemental tax would be calculated as follows: ($100,000 ÷ 1,000) × 18 mills × (6 months remaining ÷ 12 months) = $900. Supplemental tax bills are typically issued within 30-60 days of the assessment change and have separate due dates from your regular property tax bills.

Example Calculation

Example 1: $300,000 Home (Brookings City)

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% in SD)
  • Less: Homestead Credit: -$6,000 (if eligible, requires application)
  • Net Taxable Value: $294,000
  • Tax Rate: 16.5 mills (example rate)
  • Annual Tax: $4,851
  • Monthly Escrow: $404

Example 2: $600,000 Home (Rural Brookings County)

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit: -$6,000 (if eligible, requires application)
  • Net Taxable Value: $594,000
  • Tax Rate: 14.2 mills (example rural rate)
  • Annual Tax: $8,435
  • Monthly Escrow: $703

Example 3: $1,000,000 Home (Brookings City)

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit: -$6,000 (if eligible, requires application)
  • Net Taxable Value: $994,000
  • Tax Rate: 16.5 mills
  • Annual Tax: $16,401
  • Monthly Escrow: $1,367

Note: All credits require annual application. Rates shown are examples and vary by exact location and applicable special districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Brookings County require property tax escrow accounts to ensure timely tax payments. Your lender collects monthly escrow payments as part of your mortgage payment and pays your property taxes directly to the county when due. The monthly escrow amount is calculated by dividing your annual property tax by 12, often with an additional cushion as allowed by federal law.

Brookings County sends tax statements directly to your mortgage servicer if you have an escrow account. However, property owners should still review their annual tax statement for accuracy and verify that their lender receives and pays the bills on time. If your taxes increase due to reassessment or new levies, your lender will adjust your monthly escrow payment accordingly, typically providing 60 days' notice of any payment changes. You can request an escrow analysis from your lender at any time to understand how your escrow payments are calculated and applied.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Brookings County for 2025? A: Property taxes are due January 1st annually. However, you can pay in two installments: first half by April 30th and second half by October 31st without penalty.

Q: What homestead tax credits are available and how do I apply? A: The Homestead Credit provides up to $6,000 reduction in assessed value for owner-occupied homes. You must apply annually by March 31st through the Brookings County Director of Equalization office. Applications are NOT automatic and must be filed each year.

Q: Is there property tax relief for seniors or disabled veterans? A: Yes, several programs exist including disabled veteran exemptions and senior citizen property tax credits. Each requires separate application with specific documentation. Contact the county assessor's office at (605) 696-8200 for eligibility requirements and deadlines.

Q: How often is my property reassessed? A: Brookings County conducts ongoing assessment updates with market analysis performed annually. Physical property inspections typically occur every 3-5 years, though new construction and major improvements trigger immediate reassessment.

Q: Can I appeal my property assessment and what's the deadline? A: Yes, you can appeal to the Brookings County Board of Equalization. Appeals must be filed by April 10th following the assessment notice. Contact the Director of Equalization at (605) 696-8200 for appeal forms and procedures.

Q: What are the penalties for late property tax payments? A: Late payments incur monthly penalties of 1.5% per month on the unpaid balance. After June 1st, first-half payments become delinquent. After December 31st, second-half payments become delinquent and subject to additional collection procedures.

Q: Can I pay my property taxes online? A: Yes, Brookings County accepts online payments through their official website. Payment options typically include bank transfers and credit/debit cards, though convenience fees may apply for card payments.

Q: How do special district taxes affect my bill? A: Special districts like fire protection, library districts, or improvement districts add separate line items to your tax bill. These rates vary significantly by location within Brookings County and can change based on district budgets and voter-approved measures.

Q: What happens if I don't pay my property taxes? A: Unpaid taxes result in a tax lien on your property. After three years of delinquency, the county can initiate tax deed proceedings to recover the debt, potentially resulting in loss of property ownership.

Q: How do I verify what special districts apply to my property? A: Contact the Brookings County Director of Equalization office at (605) 696-8200 or visit their office to obtain a detailed breakdown of all taxing districts that apply to your specific property address.

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