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Updated 2025 Tax Year

Day County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.20% effective rate (varies by taxing district - county, school, municipal, special districts)
1st Due
May 30
2nd Due
Oct 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Day County, South Dakota operates on an ad valorem property tax system that serves as the primary funding source for essential local services including public schools, county government operations, road maintenance, and emergency services. Property taxes in Day County are levied annually based on the assessed value of real property, with the current effective tax rate of 1.20% for levy year 2025. This rate reflects the combined levies from multiple taxing jurisdictions including the county, school districts, municipalities, and various special districts.

Actual tax rates vary significantly by location within Day County depending on which special taxing districts serve your property. These may include school district bonds, fire protection districts, water districts, and municipal levies. Property owners should expect their specific tax rate to differ from the county average based on their exact location and the services provided by local taxing authorities.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.35%Basic county operations and services
School District0.65%Public education funding (varies by district)
Municipal0.15%City services (where applicable)
Special Districts0.05%Fire, water, drainage districts (varies by location)
Total Effective Rate1.20%Combined rate for levy year 2025

Note: These rates are representative averages for levy year 2025. Actual rates vary by specific location within Day County based on school district boundaries, municipal limits, and special taxing districts. School district rates may include additional levies for capital improvements or bond payments that can significantly affect your total rate.

Section 3

When Are Property Taxes Due?

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

First Installment
May 30
Delinquent after Dec 10
Second Installment
Oct 31
Delinquent after Apr 10
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 are additional property tax bills issued when there is a change in property ownership, new construction, or improvements that increase assessed value during the tax year. In Day County, supplemental taxes are calculated from the date of the change through June 30th (end of the fiscal year). For example, if you purchase a home in Day County on March 1st and the previous owner received a homestead credit that you don't qualify for, you would receive a supplemental tax bill covering March 1st through June 30th at the higher non-homestead rate.

The supplemental amount is calculated by determining the difference between the old and new tax liability, then prorating it for the remaining months in the fiscal year. Appeals of supplemental assessments must be filed within 60 days from the mailing date on the supplemental tax bill.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (100%): $300,000
  • Less Homestead Credit: -$7,000 (reduces assessed value)
  • Net Taxable Value: $293,000
  • Annual Tax (1.20%): $3,516
  • Monthly Escrow: $293

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (100%): $600,000
  • Less Homestead Credit: -$7,000 (requires application)
  • Net Taxable Value: $593,000
  • Annual Tax (1.20%): $7,116
  • Monthly Escrow: $593

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (100%): $1,000,000
  • Less Homestead Credit: -$7,000 (not automatic)
  • Net Taxable Value: $993,000
  • Annual Tax (1.20%): $11,916
  • Monthly Escrow: $993

All credits require application and approval. Rates may vary based on special taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Day County require property tax escrow accounts to ensure timely payment of taxes. Your lender collects monthly payments equal to 1/12th of your annual property tax bill plus a cushion amount (typically 2 months). Day County property taxes are paid in two installments: first half due by May 15th and second half due by October 15th.

Lenders typically pay your taxes directly to the Day County Treasurer's office before the due dates. You should receive an annual escrow analysis from your lender showing tax payments made and any account adjustments. If your property taxes increase due to reassessment or new levies, your monthly escrow payment will be adjusted accordingly. Property owners can verify tax payments through the Day County Treasurer's online portal or by contacting the treasurer's office directly.

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 Day County for fiscal year 2025? A: First half payment is due May 15, 2025, and second half is due October 15, 2025. Late payments incur penalties and interest.

Q: What is the Homestead Credit and how do I apply? A: The Homestead Credit reduces your assessed value by $7,000 if the property is your primary residence. You must file Form PT-38C with the County Assessor's office. This credit is NOT automatic and requires annual verification of eligibility.

Q: Are there other tax credits available in Day County? A: Yes, including credits for disabled veterans, elderly/disabled persons, and agricultural property. All credits require separate applications with specific deadlines and eligibility requirements. Contact the Day County Assessor's office for complete information.

Q: How often are properties reassessed in Day County? A: South Dakota requires annual assessment updates, though full reappraisals may occur every few years. You'll receive a notice if your assessed value changes significantly.

Q: What if I disagree with my property assessment? A: You can appeal to the Day County Board of Equalization. Appeals must typically be filed by June 1st following the assessment notice.

Q: What are the penalties for late payment? A: Late payments incur penalties starting at 1.5% per month plus interest. Properties can eventually face tax deed proceedings for prolonged non-payment.

Q: Can I pay my property taxes online? A: Yes, Day County offers online payment options through the County Treasurer's website. Credit card and electronic check payments are typically accepted with processing fees.

Q: How do special districts affect my tax bill? A: Special districts for fire protection, schools, water, or other services add separate levies to your tax bill. Your total rate depends on which districts serve your specific property location.

Q: What happens if I buy property mid-year? A: You may receive a supplemental tax bill covering your ownership period. The seller typically pays taxes through the closing date, and you're responsible thereafter.

Q: Do senior citizens get property tax relief in Day County? A: South Dakota offers various property tax credits for seniors based on income and other factors. These require application through the County Assessor's office and have specific eligibility requirements and deadlines.

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