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Updated 2025 Tax Year

Perkins County
Property Tax Guide

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

9 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by taxing district, typically around 1% base rate plus additional district levies
Exemptions
4+ Available
Section 1

How Property Tax Works

Perkins County, South Dakota operates under the state's property tax system, which serves as the primary funding mechanism for local government services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes in Perkins County are assessed annually based on the property's assessed value, which is determined by the county assessor and represents the property's fair market value as of the assessment date.

The effective tax rate in Perkins County varies significantly depending on your property's location within the county due to different special taxing districts such as school districts, fire districts, and other local improvement districts. While South Dakota's statewide average hovers around 1% of assessed value, your actual rate in Perkins County may be higher or lower depending on these local assessments. Property owners should note that most tax credits and exemptions require annual application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

Note: 2025 levy year tax rates for Perkins County are not yet publicly available. The following represents typical components - contact the Perkins County Treasurer for current rates.

ComponentEstimated Rate RangeDescription
County General0.200% - 0.400%Basic county services and operations
School District0.600% - 1.200%Varies by school district within county
Township/Municipality0.100% - 0.300%Local government services
Fire District0.050% - 0.150%Emergency fire protection services
Special AssessmentsVariesRoad improvements, drainage districts
Total Estimated Range0.950% - 2.050%Actual rate depends on location

Rates shown are estimates for planning purposes. Actual levy rates for FY 2025-2026 will be set by each taxing entity and may differ significantly based on your property's specific location within Perkins County.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Perkins 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 Perkins County are additional property tax assessments that occur when there are changes to your property during the tax year. The most common triggers include new construction completion, property ownership transfers that prompt reassessment, or the addition of improvements like outbuildings, pools, or home additions that increase the property's assessed value.

When a supplemental tax is issued, it represents the difference between what you paid based on the previous assessment and what you owe based on the new, higher assessed value. The tax is prorated for the portion of the tax year remaining after the change occurred. For example, if you complete a $50,000 home addition in January and it increases your assessed value by that amount, you would owe supplemental tax on that $50,000 for the remaining portion of the current tax year at your applicable tax rate.

Example Calculation

Example calculations below use estimated rates for illustration. Actual rates vary by location within Perkins County.

$300,000 Property Value

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied for): -$4,000 assessment cap benefit
  • Net Taxable Value: ~$296,000
  • Tax Rate (estimated): 1.25%
  • Annual Tax: $3,700
  • Monthly (if escrowed): $308

$600,000 Property Value

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied for): -$4,000 assessment cap benefit
  • Net Taxable Value: ~$596,000
  • Tax Rate (estimated): 1.25%
  • Annual Tax: $7,450
  • Monthly (if escrowed): $621

$1,000,000 Property Value

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied for): -$4,000 assessment cap benefit
  • Net Taxable Value: ~$996,000
  • Tax Rate (estimated): 1.25%
  • Annual Tax: $12,450
  • Monthly (if escrowed): $1,038

Note: All tax credits require annual application and are not automatic. Homestead credits typically cap assessment increases rather than reducing market value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Perkins County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender collects monthly escrow payments along with your mortgage payment, then pays your property taxes directly to Perkins County when they become due. The monthly escrow amount is calculated by taking your annual property tax bill and dividing by 12, often with an additional buffer to account for potential increases.

Property tax payments in South Dakota are typically due in two installments, and your lender will receive tax bills directly from the county treasurer. It's important to verify that your lender has the correct mailing address and that payments are made on time to avoid penalties. You can monitor your escrow account through your lender's online portal and should receive an annual escrow analysis showing how your payments are calculated and applied.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Perkins County for the current fiscal year? A: Property taxes are typically due in two installments - the first half by April 30th and the second half by October 31st. Contact the Perkins County Treasurer for specific FY 2025-2026 due dates.

Q: What tax credits are available and do I need to apply? A: South Dakota offers several tax credits including homestead credits for qualifying residents. Most credits require annual application by March 1st and are not automatically applied. Contact the Perkins County Assessor for available credits and application requirements.

Q: How does the homestead credit work? A: The homestead credit typically caps annual assessment increases rather than reducing your property's market value. You must apply annually by March 1st, and it only applies to your primary residence where you lived as of January 1st of the assessment year.

Q: When are properties reassessed in Perkins County? A: South Dakota requires annual assessment updates. The Perkins County Assessor reviews property values each year with the assessment date typically being January 1st for taxes payable the following year.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Perkins County Board of Equalization by the second Tuesday in March. You'll need to provide evidence supporting your claim that the assessed value exceeds fair market value.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. After the due date, penalties typically start at 1.5% per month, and properties can eventually be subject to tax deed proceedings if taxes remain unpaid.

Q: Can I pay my property taxes online? A: Contact the Perkins County Treasurer's office directly to inquire about online payment options, as availability varies by county in South Dakota.

Q: How do special district taxes affect my bill? A: Special districts like school districts, fire districts, and road improvement districts each levy their own taxes. Your total bill combines all applicable district levies based on your property's location, which is why rates vary significantly within the county.

Verified Sources

Backed by 9 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
Codified Law 28-13 | South Dakota Legislaturesdlegislature.gov
05
Tax Doc
Tax Exempt Propertymylrc.sdlegislature.gov
06
County
County Treasurers | South Dakota Department of Revenuedor.sd.gov
07
County
Exhibits and Appendices to County Revenues and ...mylrc.sdlegislature.gov
08
Codified Law 10-26 | South Dakota Legislaturesdlegislature.gov
09
Codified Law 7 | South Dakota Legislaturesdlegislature.gov
All sources verified as of 2025 Tax Year

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