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Updated 2025 Tax Year

Oglala Lakota County
Property Tax Guide

Everything you need to know about property taxes in Oglala Lakota 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
Varies by district due to overlapping taxing jurisdictions, subject to 3% mill levy cap
Exemptions
5+ Available
Section 1

How Property Tax Works

Oglala Lakota County operates under South Dakota's property tax system, where property taxes fund essential local services including schools, county operations, road maintenance, and emergency services. The county is subject to a maximum mill levy cap of 3% as established by the state legislature, though actual effective rates are typically lower and vary significantly based on your specific location within the county.

Property tax rates in Oglala Lakota County vary by location due to overlapping special taxing districts, including school districts, township assessments, and other local improvement districts. The county uses an assessment ratio system where different property types are assessed at varying percentages of their true and full value. Your actual tax bill will depend on your property's assessed value, applicable tax credits (which require application), and the combined mill levies of all taxing jurisdictions that serve your property location.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General2.5-4.0Basic county operations, services
School District8.0-15.0K-12 education funding (varies by district)
Township/Municipal1.0-3.0Local road maintenance, services
Special Districts0.5-2.0Fire protection, water, other services
Total Effective Rate12.0-24.0 millsCombined rate varies by location

Rates shown are for FY 2024-2025 levy year and represent typical ranges. Your actual rate depends on the specific taxing districts serving your property location. One mill = $1 per $1,000 of assessed value.

Note: Agricultural properties may qualify for different assessment ratios and agricultural mill levy caps. Contact the County Assessor for property-specific rate information.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Oglala Lakota 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 Oglala Lakota County are additional property tax bills issued when there are mid-year changes to property assessments. Common triggers include new construction completion, property ownership changes that remove previous tax credits, or corrections to assessment errors discovered after the main tax roll is finalized.

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the old and new assessed values, prorated for the portion of the tax year remaining. For example, if new construction adds $50,000 to your assessed value in January, and your total tax rate is 18 mills, you would owe approximately $900 ($50,000 × 0.018) in supplemental taxes for that tax year.

Supplemental tax bills are typically issued within 30-60 days of the assessment change and have the same due date as regular property taxes. Property owners have the same appeal rights for supplemental assessments as they do for regular annual assessments.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (85% assessment ratio): $255,000
  • Less: Homestead Credit (applied): -$4,000
  • Net Taxable Value: $251,000
  • Tax Rate: 16 mills
  • Annual Tax: $4,016
  • Monthly (if escrowed): $335

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (85% assessment ratio): $510,000
  • Less: Homestead Credit (applied): -$4,000
  • Net Taxable Value: $506,000
  • Tax Rate: 18 mills
  • Annual Tax: $9,108
  • Monthly (if escrowed): $759

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (85% assessment ratio): $850,000
  • Less: Homestead Credit (applied): -$4,000
  • Net Taxable Value: $846,000
  • Tax Rate: 20 mills
  • Annual Tax: $16,920
  • Monthly (if escrowed): $1,410

Note: Tax credits shown require annual application. Actual rates vary by specific location and taxing districts. Examples use representative mill levy rates.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Oglala Lakota County require property tax escrow accounts, where monthly mortgage payments include 1/12th of your estimated annual property tax bill. Lenders collect these funds throughout the year and pay your property taxes directly to the County Treasurer when due on April 15th.

Your lender will conduct an annual escrow analysis, typically in the fall, to ensure adequate funds are collected for the following year's taxes. If property taxes increase significantly due to reassessment or mill levy changes, your monthly escrow payment may increase. Conversely, if you successfully appeal your assessment or qualify for new tax credits, your escrow payment may decrease.

Property owners should verify that their lender has paid property taxes on time and in full by checking with the Oglala Lakota County Treasurer's office. You can also monitor your escrow account balance and ensure your lender is properly applying any tax credits you've been approved for, as some credits require annual verification with the mortgage servicer.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Oglala Lakota County? A: Property taxes for FY 2024-2025 are due April 15, 2025. Agricultural property owners have until October 15 to apply for certain agricultural exemptions, but the tax payment due date remains April 15th.

Q: What homestead tax credits are available and how do I apply? A: The homestead credit limits annual assessment increases and provides a modest reduction in taxable value. This credit requires annual application with the County Assessor's office. Applications must be filed by the statutory deadline, typically by March 15th for the following tax year.

Q: How often are properties reassessed in Oglala Lakota County? A: South Dakota requires property assessments to reflect current market values. The County Assessor may update assessments annually or as market conditions warrant. Property owners receive notice of assessment changes and have appeal rights during designated periods.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest charges. After April 15th, unpaid taxes begin accruing interest and penalty fees. Properties with delinquent taxes may eventually face tax deed proceedings if not resolved.

Q: Can I pay my property taxes online? A: Contact the Oglala Lakota County Treasurer's office to inquire about online payment options and accepted payment methods. Many South Dakota counties offer online payment systems for property taxes.

Q: How do special district taxes affect my bill? A: Your property may be served by multiple taxing districts (school district, fire district, etc.), each with separate mill levies. Your total tax rate is the sum of all applicable district rates, which is why rates vary by location within the county.

Q: What tax credits are available for seniors or disabled veterans? A: South Dakota offers various tax credits for qualifying seniors, disabled veterans, and other groups. These credits require application with supporting documentation and must be renewed as required. Contact the County Assessor for specific eligibility requirements and application deadlines.

Q: How do I appeal my property assessment? A: Property owners who believe their assessment is incorrect may appeal to the local Board of Equalization during designated appeal periods, typically in March or April. Appeals require evidence supporting your claimed value, such as recent appraisals or comparable sales data.

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
Federal Tax Credit Scholarship Program Included in P.L. ...congress.gov
03
Tax Doc
Property Tax Briefingmylrc.sdlegislature.gov
04
Agricultural | South Dakota Department of Revenuedor.sd.gov
05
[South Dakota Department of Revenue] PT 44 Continuing ...dorresources.sd.gov
06
Codified Law 7 | South Dakota Legislaturesdlegislature.gov
07
County
Codified Law 28-13-32 - County commissioners' objections to ...sdlegislature.gov
08
Codified Law 28-13 | South Dakota Legislaturesdlegislature.gov
09
ONE-STOP MORTGAGE CENTER INITIATIVE IN INDIAN ...huduser.gov
10
County
Exhibits and Appendices to County Revenues and ...mylrc.sdlegislature.gov
All sources verified as of 2025 Tax Year

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