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Updated 2025 Tax Year

Deuel County
Property Tax Guide

Everything you need to know about property taxes in Deuel 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
Approximately 0.50% effective rate, varies by taxing district location
Exemptions
5+ Available
Section 1

How Property Tax Works

Deuel County, South Dakota operates under a property tax system that serves as the primary funding mechanism for essential local services including schools, county government operations, fire protection, and infrastructure maintenance. Property taxes in Deuel County are calculated based on the assessed value of real property, which is determined at 85% of the property's market value as established by the County Director of Equalization.

The effective property tax rate in Deuel County for 2025 is approximately 0.50%, though actual rates vary significantly depending on your property's location within specific taxing districts. These districts may include school districts, municipalities, fire districts, and other special assessment areas that can add additional levies to your total tax bill. Property owners should expect their actual rate to differ based on the combination of taxing jurisdictions that serve their specific property location.

Property taxes in Deuel County are assessed annually and billed on a calendar year basis, with the tax year running from January 1st through December 31st. The county follows South Dakota's standard assessment practices, with agricultural land receiving preferential treatment under productivity-based valuation methods.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General~0.15%County operations, roads, administration
School Districts~0.25%K-12 education funding (varies by district)
Municipal~0.05%City services (where applicable)
Fire District~0.03%Fire protection services (where applicable)
Other Special Districts~0.02%Library, water, sewer districts (varies)
Total Estimated~0.50%Combined rate for Levy Year 2025

Note: These rates are estimates for Levy Year 2025 and represent the most common taxing district combination. Your actual rate may be higher or lower depending on your specific property location and the special taxing districts that serve your area. School district rates can vary significantly between districts within Deuel County. Contact the Deuel County Director of Equalization at (605) 874-2681 for your specific district rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Deuel 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 Deuel County are additional property tax assessments that occur when there are changes to property ownership, improvements, or corrections to the original assessment during the tax year. The most common triggers include new construction completion, property transfers that reveal underassessment, and subdivision of parcels.

When supplemental taxes are levied, they are calculated on a pro-rated basis for the remaining months of the tax year. For example, if a new home construction is completed and receives its certificate of occupancy in July, the supplemental tax would cover July through December. The assessment is based on the added value from the improvement multiplied by the applicable tax rate for that property's taxing districts.

Example: A homeowner completes a $100,000 addition in August. The added assessed value would be $85,000 (85% assessment ratio). With a 0.50% tax rate, the annual tax on this improvement would be $425. Since the improvement was completed in August, the supplemental tax would be $212.50 (5 months ÷ 12 months × $425). This supplemental bill would be issued separately from the regular annual tax bill.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (85%): $255,000
  • Less: Owner-Occupied Credit: -$4,000 (if applied for)
  • Net Taxable Value: $251,000
  • Annual Tax (0.50%): $1,255
  • Monthly Escrow: $105

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (85%): $510,000
  • Less: Owner-Occupied Credit: -$4,000 (if applied for)
  • Net Taxable Value: $506,000
  • Annual Tax (0.50%): $2,530
  • Monthly Escrow: $211

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (85%): $850,000
  • Less: Owner-Occupied Credit: -$4,000 (if applied for)
  • Net Taxable Value: $846,000
  • Annual Tax (0.50%): $4,230
  • Monthly Escrow: $353

Note: The Owner-Occupied Credit is not automatic and requires annual application by April 1st. Additional credits may be available for seniors, veterans, and disabled persons but require separate applications. Contact the Deuel County Director of Equalization for application forms and eligibility requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Deuel County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. The lender collects monthly escrow payments along with your mortgage payment and holds these funds to pay your property taxes when due in September and December.

Lenders typically collect escrow payments based on the previous year's tax bill plus a small cushion (usually 1-2 months of payments) to account for potential tax increases. After paying your taxes, the lender will provide an annual escrow analysis statement showing the account activity and any required adjustments to your monthly payment. If property taxes increase significantly, you may need to make a lump sum payment to cover any escrow shortage.

Property owners should verify that their lender pays taxes on time, as late payment penalties of 1.5% per month apply after the due dates. The Deuel County Treasurer's office can confirm whether your taxes have been paid. If you pay taxes directly without escrow, ensure payments are postmarked by the due dates to avoid penalties. Online payment options are available through the county's website for direct payments.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Deuel County for 2025? A: Property taxes are paid in two installments. The first half is due by September 30, 2025, and the second half is due by December 31, 2025. Late payments incur penalties of 1.5% per month.

Q: What tax credits are available and do they require applications? A: Yes, all tax credits require annual applications by April 1st. Available credits include the Owner-Occupied Credit (up to $4,000 reduction in assessed value), Senior Citizen Credit, Veterans Disability Credit, and Agricultural Land Credit. None of these are automatic - you must apply each year.

Q: How does the Homestead Credit work? A: The Owner-Occupied Credit in South Dakota limits assessment increases to no more than 10% annually on owner-occupied properties, protecting against rapid value growth. This caps assessment growth, not market value. You must file an application annually by April 1st to maintain this protection.

Q: When does the county reassess properties? A: Deuel County conducts annual assessments with notices mailed by April 1st. Full market revaluations typically occur every 3-5 years. If you disagree with your assessment, you have 30 days from the notice date to appeal to the County Board of Equalization.

Q: Can I pay my property taxes online? A: Yes, Deuel County offers online payment options through their website. Contact the County Treasurer's office at (605) 874-2681 for payment portal information and accepted payment methods.

Q: What happens if I pay my taxes late? A: Late payments incur penalties of 1.5% per month on the unpaid balance. Properties become delinquent after December 31st, and tax lien sales may occur if taxes remain unpaid for multiple years.

Q: How do special district taxes affect my bill? A: Special districts like school districts, fire districts, and municipal services add their own tax rates to your bill. Your total rate depends on which districts serve your property. Rural properties may have different district combinations than those in incorporated areas.

Q: Are there property tax relief programs for seniors or disabled persons? A: Yes, but these require separate applications with specific eligibility criteria including income limits and residency requirements. The Property Tax Freeze Program may defer taxes for qualifying seniors. Contact the County Director of Equalization for application forms and deadlines.

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
County
COUNTY ADJUSTED NET BOOK PERSONALrevenue.nebraska.gov
03
Tax Doc
Calculating the Dollars Needed to Reduce Property Taxesmylrc.sdlegislature.gov
04
EX-4.01sec.gov
05
Tax Doc
Property Tax | South Dakota Department of Revenuedor.sd.gov
06
County
Contact County Treasurers | South Dakota Department of ...dor.sd.gov
07
Relief Programs | South Dakota Department of Revenuedor.sd.gov
08
Tax Doc
Tax Exempt Propertymylrc.sdlegislature.gov
09
County
County Treasurers | South Dakota Department of Revenuedor.sd.gov
10
County
DEUEL COUNTY AUDIT REPORT For the Two Years Ended ...legislativeaudit.sd.gov
All sources verified as of 2025 Tax Year

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