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Updated 2025 Tax Year

Brule County
Property Tax Guide

Everything you need to know about property taxes in Brule 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
1.08% effective rate (varies by school district, municipality, and special districts)
Exemptions
5+ Available
Section 1

How Property Tax Works

Brule County, South Dakota operates under the state's property tax system to fund essential local services including schools, roads, emergency services, and county operations. Property taxes are the primary revenue source for these services, with the county's effective tax rate for 2025 at approximately 1.08%. This rate represents the combined levy from multiple taxing jurisdictions including the county, school districts, municipalities, and various special districts.

Your actual property tax rate may vary depending on your specific location within Brule County, as different areas are served by different school districts, municipalities, and special taxing districts such as fire districts or library districts. The county assesses property at its full market value, and various tax credits may be available to qualifying property owners, though these typically require separate applications and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated RateDescription
County General~0.25%County operations, roads, law enforcement
School District~0.55%K-12 education (varies by district)
Municipality~0.15%City services (if applicable)
Special Districts~0.13%Fire, library, other special services
Total Estimated1.08%Combined rate for FY 2025

Note: These rates are estimates for the 2025 levy year and vary significantly by location within Brule County based on which school district, municipality, and special taxing districts serve your property. Contact the Brule County Assessor's office at (605) 734-4593 for your specific tax rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Brule 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 Brule County are additional property tax assessments that occur when there are changes to your property between regular assessment periods. Common triggers include new construction, major improvements, additions, or changes in property ownership that reveal previously unassessed improvements. These taxes are calculated by applying the current tax rate to the difference between your property's new assessed value and its previous assessed value.

For example, if you complete a $50,000 home addition in March, the county assessor will reassess your property and issue a supplemental tax bill for the increased value. At the 1.08% tax rate, this would result in approximately $540 in additional annual taxes, prorated from the completion date through the end of the tax year. Supplemental tax bills are typically mailed within 30-60 days of the reassessment and have the same payment terms as regular property tax bills.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Credit (if applied): -$5,400
  • Net Taxable Value: $294,600
  • Annual Tax (1.08%): $3,182
  • Monthly Escrow: $265

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$5,400
  • Net Taxable Value: $594,600
  • Annual Tax (1.08%): $6,422
  • Monthly Escrow: $535

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$5,400
  • Net Taxable Value: $994,600
  • Annual Tax (1.08%): $10,742
  • Monthly Escrow: $895

Note: Homestead Credit requires annual application and caps assessment increases rather than reducing market value. Actual credits may vary.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Brule County require property tax escrow accounts, where you pay 1/12 of your annual property tax bill with each monthly mortgage payment. Your lender collects these funds and pays your property taxes directly to the Brule County Treasurer when due. Lenders typically maintain a cushion of 2-3 months of tax payments in your escrow account to ensure sufficient funds are available.

Property taxes in Brule County are due January 1st, with the first half payment accepted until April 30th and the second half due by December 31st. Your lender will make these payments on your behalf and provide an annual escrow analysis showing all deposits and payments. If you pay your own taxes, you can verify payments and check balances through the Brule County Treasurer's office or their online portal.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Brule County for FY 2025? A: Property taxes are due January 1st. The first half payment is accepted until April 30th, and the final payment is due by December 31st.

Q: What tax credits are available and do they require application? A: The Homestead Credit is available for owner-occupied properties and requires annual application. Senior citizens and disabled veterans may qualify for additional credits. All credits require separate applications - none are automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit caps annual assessment increases to limit property tax growth on your primary residence. You must apply annually by March 31st through the Brule County Assessor's office.

Q: How often is property reassessed in Brule County? A: South Dakota requires properties to be reassessed at least once every six years, though counties may reassess more frequently.

Q: What are the penalties for late property tax payments? A: Late payments incur penalty and interest charges. Contact the Brule County Treasurer at (605) 734-6491 for specific penalty rates.

Q: Can I pay property taxes online? A: Check with the Brule County Treasurer's office for available online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: Contact the Brule County Assessor's office to discuss your assessment. Formal appeals must be filed with the county board of equalization during their specified meeting periods.

Q: Why do special district taxes vary by location? A: Different areas of Brule County are served by different school districts, fire districts, and other special taxing districts, each with their own levy rates.

Q: What triggers a property reassessment? A: New construction, major improvements, additions, ownership changes, or regular county-wide reassessment cycles can trigger reassessment.

Q: Where can I get applications for tax credits? A: Contact the Brule County Assessor's office at (605) 734-4593 or visit their office for credit applications and filing requirements.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
Tax-Rates.org — The 2024-2025 Tax Resourcemylrc.sdlegislature.gov
02
Tax Doc
Calculating the Dollars Needed to Reduce Property Taxesmylrc.sdlegislature.gov
03
Tax Doc
Property Tax | South Dakota Department of Revenuedor.sd.gov
04
County
FAQs • Brookings County, SD • CivicEngagebrookingscountysd.gov
05
Codified Law 7 | South Dakota Legislaturesdlegislature.gov
06
Relief Programs | South Dakota Department of Revenuedor.sd.gov
07
Tax Doc
Tax Exempt Propertymylrc.sdlegislature.gov
08
County
Codified Law 28-13-32 - County commissioners' objections to ...sdlegislature.gov
09
County
Exhibits and Appendices to County Revenues and ...mylrc.sdlegislature.gov
10
County
Image 1 of The Kimball graphic (Kimball, Brule County, ...loc.gov
All sources verified as of 2025 Tax Year

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