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Updated 2025 Tax Year

Brown County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.50% effective rate (varies by school district and municipality within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Brown County, South Dakota operates under a property tax system that funds essential local services including schools, county government, municipalities, and various special districts. Property taxes are the primary revenue source for these local government functions, with the county serving as the collection agent for all taxing jurisdictions within its boundaries.

The effective property tax rate in Brown County for fiscal year 2024-2025 is approximately 0.50% of assessed value, though this varies significantly by location within the county due to different combinations of school districts, municipalities, and special taxing districts. Property is assessed at 100% of market value, with assessments updated regularly by the Brown County Director of Equalization. Actual tax rates depend on which taxing jurisdictions serve your specific property location, making it important to understand that neighboring properties may have different total tax rates based on their district assignments.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County General~$3.50Basic county services and operations
School District~$8.00-12.00Varies by school district within county
Municipal~$2.00-6.00City/town services (if within city limits)
Road & Bridge~$1.50County road maintenance and improvements
Special Districts~$0.50-3.00Fire districts, water districts, library districts

Rates shown are estimates for FY 2024-2025 and vary by specific location within Brown County. The combined rate of approximately 0.50% reflects the total mill levy divided by 10. Special taxing districts create significant variation - rural properties may have lower rates while properties in municipalities with multiple special districts may have higher effective rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Brown 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 Brown County are additional property tax bills issued when there are changes to property ownership, improvements, or corrections to assessments that occur after the annual tax roll is finalized. Common triggers include new construction completed during the tax year, property transfers that reveal unreported improvements, or assessment corrections discovered through appeals or audits.

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the original assessed value and the revised assessed value, prorated for the portion of the tax year the change was in effect. For example, if a $50,000 addition to your home is completed and assessed in January, you would owe supplemental taxes on that $50,000 increase for the remaining months of the fiscal year at the applicable tax rate for your location.

Example Calculation

$300,000 Home (0.50% effective rate)

  • Market/Assessed Value: $300,000
  • Less: Senior/Disabled Tax Credit (if qualified): -$200 annually
  • Net Tax Due: $1,300 annually ($1,500 - $200)
  • Monthly Escrow: ~$108

$600,000 Home (0.50% effective rate)

  • Market/Assessed Value: $600,000
  • Less: Veteran Disability Credit (if qualified): -$300 annually
  • Net Tax Due: $2,700 annually ($3,000 - $300)
  • Monthly Escrow: ~$225

$1,000,000 Home (0.50% effective rate)

  • Market/Assessed Value: $1,000,000
  • No credits applied
  • Net Tax Due: $5,000 annually
  • Monthly Escrow: ~$417

Note: Tax credits require annual application and qualification verification. Homestead status (owner-occupied) may provide assessment growth limitations but requires filing with the county assessor.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Brown County require property tax escrow accounts to ensure timely payment of property taxes. Lenders collect monthly escrow payments equal to 1/12th of the annual tax bill plus a small cushion for potential increases. The escrow account pays your property taxes directly to Brown County on the due dates.

Property tax payments are due in two installments: April 15th for the first half and October 15th for the second half. Lenders typically pay each installment slightly before the due date to avoid late penalties. You should receive an annual escrow analysis statement showing how your payments were applied and any adjustments to your monthly escrow amount. If your taxes increase due to reassessment or rate changes, your lender will adjust your monthly escrow collection accordingly, sometimes requiring a one-time shortage payment.

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 Brown County for FY 2024-2025? A: Property taxes are due April 15th (first installment) and October 15th (second installment). If these dates fall on weekends or holidays, the due date extends to the next business day.

Q: What tax credits are available and how do I apply? A: Brown County offers several tax credits including senior/disabled credits, veteran disability credits, and agricultural land credits. All credits require annual application by April 1st. Contact the Brown County Assessor's office for specific applications and qualification requirements.

Q: How does the homestead exemption work? A: South Dakota allows one owner-occupied property per taxpayer. This status may limit assessment increases rather than reducing current value. You must file for owner-occupied status with the county assessor - it's not automatic.

Q: How often are properties reassessed? A: Brown County conducts ongoing assessments with properties typically reviewed every 3-5 years. New construction and major improvements trigger immediate assessment adjustments.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. After April 15th, a 1.5% monthly penalty applies to unpaid first installments. After October 15th, the same penalty applies to second installments.

Q: Can I pay property taxes online? A: Yes, Brown County offers online payment options through their official website. Credit card payments may include processing fees.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Brown County Board of Equalization by April 1st. Contact the Director of Equalization for appeal forms and procedures.

Q: Why do my taxes differ from my neighbor's? A: Tax amounts vary based on assessed value and the specific combination of taxing districts serving your property. School districts, municipalities, and special districts create different tax rates even for similar properties in different locations.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
BROWN COUNTY AUDIT REPORT For the Two Years ...brown.sd.us
02
Tax Doc
Tax-Rates.org — The 2024-2025 Tax Resourcemylrc.sdlegislature.gov
03
Tax Doc
Calculating the Dollars Needed to Reduce Property Taxesmylrc.sdlegislature.gov
04
County
Brown County Appraisal District Appraisal Manualcomptroller.texas.gov
05
County
Equalization (County Assessor)brown.sd.us
06
County
Property Tax Reduction | Brown Countybrown.sd.us
07
Relief Programs | South Dakota Department of Revenuedor.sd.gov
08
Tax Doc
Tax Exempt Propertymylrc.sdlegislature.gov
09
County
Brown County, SDbrown.sd.us
10
2026 Billssdlegislature.gov
All sources verified as of 2025 Tax Year

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