Q: When are property taxes due in Custer County for 2025?
A: Property taxes are due in two installments: first installment by April 15, 2025, and second installment by October 15, 2025. Payment must be received by 5:00 PM on the due date to avoid penalties.
Q: What tax credits are available and do they require application?
A: The primary tax credit is the Homestead Exemption under SDCL 43-31-33, which requires annual application using form PT 38C. This credit is NOT automatic and must be filed with the County Assessor. Additional credits may be available for seniors, disabled veterans, and low-income households - all requiring separate applications.
Q: How does the Homestead credit work?
A: The Homestead credit limits annual assessment increases rather than reducing market value directly. It caps the growth in taxable value, and applications must be filed annually by the deadline. This is a tax credit that reduces your final tax bill, not an exemption that reduces assessed value.
Q: What is the deadline to apply for tax credits?
A: Applications for most tax credits, including the Homestead Exemption, must be filed annually. Contact the Custer County Assessor's office for specific deadline dates as they can vary by program.
Q: How often are properties reassessed in Custer County?
A: South Dakota requires counties to conduct regular reassessments to maintain assessments at true and full value. Contact the Custer County Assessor for the current reassessment schedule and appeal deadlines if you disagree with your assessment.
Q: What are the penalties for late tax payments?
A: Late payments incur penalties and interest charges. Contact the Custer County Treasurer's office for current penalty rates and payment options if you've missed a due date.
Q: Can I pay my property taxes online?
A: Many South Dakota counties offer online payment options. Check the Custer County Treasurer's website or contact their office directly for available electronic payment methods and any associated fees.
Q: Why did I receive a supplemental tax bill?
A: Supplemental taxes are issued when property changes ownership, new construction is completed, or improvements are made during the tax year. The bill covers the tax difference for the remaining months of the current tax year.
Q: How do special districts affect my tax rate?
A: Your total tax rate includes levies from all applicable districts - county, school district, municipality (if applicable), fire districts, and other special districts. Rates vary significantly based on your property's specific location within these district boundaries.
Q: Where can I get help with property tax questions?
A: Contact the Custer County Assessor's office for assessment and exemption questions, or the Custer County Treasurer's office for payment and billing questions. The South Dakota Department of Revenue also provides statewide property tax information and resources.
