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Updated 2025 Tax Year

Sanborn County
Property Tax Guide

Everything you need to know about property taxes in Sanborn 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
$11.40 per $1,000 assessed value (base rate), varies by district with additional levies for schools, fire, and municipal services
Exemptions
5+ Available
Section 1

How Property Tax Works

Sanborn County, South Dakota operates under the state's property tax system, which serves as the primary funding mechanism for essential local services including schools, roads, public safety, and county operations. Property taxes in Sanborn County are calculated based on assessed values and applied tax rates that vary by location within the county due to different special taxing districts such as school districts, fire districts, and other municipal services.

For the 2025 tax year (effective April 1, 2025), Sanborn County has set its base tax rate at $11.40 per $1,000 of assessed value. However, your actual effective tax rate will likely be higher due to additional levies from school districts, municipalities, and special service districts that serve your specific property location. Property owners should expect their total effective tax rates to vary significantly depending on which combination of taxing districts their property falls within, making location a critical factor in determining your overall property tax burden.

The county follows South Dakota's standard assessment practices, with residential properties typically assessed at a percentage of market value. Most tax credits and exemptions require annual application and are not automatically applied to your property tax bill, making it important for eligible property owners to actively pursue available relief programs.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County General$11.40Base Sanborn County levy for FY 2025-2026
School DistrictVariesLocal school district operating and bond levies
MunicipalityVariesCity/town levies (if applicable)
Fire DistrictVariesFire protection district assessments
Library DistrictVariesLibrary service district levy (if applicable)
Special AssessmentsVariesRoad districts, drainage, other special services

Note: The $11.40 rate represents only the county's base levy. Your total effective tax rate will be significantly higher when combined with school district, municipal, and special district levies. Rates shown apply to the levy year beginning April 1, 2025. Property owners receive detailed tax statements showing all applicable district levies. Contact the Sanborn County Assessor's office at the county courthouse for specific rate information based on your property's location and applicable taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sanborn 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 Sanborn County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing properties during the tax year. These supplemental bills ensure that property taxes are appropriately adjusted to reflect current property conditions and ownership changes that occur after the regular assessment date.

Supplemental taxes are calculated by determining the difference between the old assessed value and the new assessed value, then applying the applicable tax rates for the remaining portion of the tax year. For example, if you complete a home addition in August that increases your property's assessed value by $50,000, you would receive a supplemental tax bill covering the additional taxes owed from the completion date through the end of the current tax year.

Common triggers for supplemental taxes include: change of ownership (triggering reassessment), completion of new construction projects, major home improvements or additions, subdivision of property, or corrections to previous assessments. Property owners typically receive supplemental tax bills within 30-60 days after the triggering event, and these bills have separate due dates from regular property tax installments.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (assuming 100% assessment ratio)
  • Less: Homestead Credit: $4,000 (example, requires application)
  • Net Taxable Value: $296,000
  • Total Tax Rate: $25.50 per $1,000 (including all districts)
  • Annual Tax: $7,548
  • Monthly Escrow: $629

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit: $4,000 (requires application)
  • Net Taxable Value: $596,000
  • Total Tax Rate: $25.50 per $1,000
  • Annual Tax: $15,198
  • Monthly Escrow: $1,267

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit: $4,000 (requires application)
  • Less: Veterans Credit: $2,500 (if eligible, requires application)
  • Net Taxable Value: $993,500
  • Total Tax Rate: $25.50 per $1,000
  • Annual Tax: $25,334
  • Monthly Escrow: $2,111

Note: Tax rates used are estimates including county, school, and special district levies. Actual rates vary by specific location within Sanborn County. All credits shown require annual application and eligibility verification.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sanborn County require property tax escrow accounts, where monthly property tax payments are collected along with your mortgage payment and held until tax due dates. Your lender typically collects 1/12th of your annual property tax bill each month, plus a cushion amount (usually 2-3 months of taxes) to ensure sufficient funds are available when payments are due.

Property tax payments in Sanborn County are due in two installments: the first half by June 1st and the second half by December 1st. Your mortgage servicer will pay these installments directly from your escrow account on or before the due dates. Lenders are required to provide annual escrow statements showing all deposits, payments, and account balances, typically sent around the anniversary of your loan closing date.

If your property taxes increase due to reassessment or rate changes, your lender may require an escrow analysis and adjust your monthly payment accordingly. Property owners can request their lender provide current tax payment information and should verify that payments are made timely to avoid penalties. Some lenders allow you to waive escrow if you have sufficient equity, but you'll then be responsible for making semi-annual payments directly to Sanborn County by the June 1st and December 1st due dates.

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 Sanborn County for the current fiscal year? A: Property taxes are due in two installments: first half by June 1st and second half by December 1st for the 2025 tax year. Late payments incur penalties and interest charges.

Q: What homestead tax credit is available and how do I apply? A: The homestead credit limits annual assessment increases rather than reducing market value directly. This credit requires annual application with the County Assessor's office and has specific filing deadlines. Contact the Sanborn County Assessor for current application forms and deadlines.

Q: Are there other tax credits available that require application? A: Yes, veterans' credits, disabled veterans' credits, and senior citizen credits may be available. All require separate applications, proof of eligibility, and must be renewed annually. None are automatic - you must apply each year by the specified deadline.

Q: How often are properties reassessed in Sanborn County? A: South Dakota requires periodic reassessment, but frequency varies. Contact the County Assessor's office for the current reassessment schedule and information about appealing assessed values if you believe your assessment is incorrect.

Q: What happens if I pay my property taxes late? A: Late payments incur penalty fees and interest charges. After June 1st for the first installment and December 1st for the second installment, penalties begin accruing. Extended delinquency can eventually result in tax lien proceedings.

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

Q: Why did I receive a supplemental tax bill? A: Supplemental bills result from ownership changes, new construction completion, major improvements, or assessment corrections occurring after the regular tax year began. These ensure taxes reflect current property conditions.

Q: How do special district taxes affect my bill? A: Your property may be subject to additional levies from school districts, fire districts, library districts, or other special service areas. These vary significantly by location within Sanborn County and appear as separate line items on your tax statement.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
AGENDA 2. Approval ofMinutes: October 1,2025 and ...monmouthmaine.gov
02
Tax Doc
Tax-Rates.org — The 2024-2025 Tax Resourcemylrc.sdlegislature.gov
03
Tax Doc
Calculating the Dollars Needed to Reduce Property Taxesmylrc.sdlegislature.gov
04
Tax Doc
Property Tax | South Dakota Department of Revenuedor.sd.gov
05
sitemap.txtindy.gov
06
County
Exhibits and Appendices to County Revenues and ...mylrc.sdlegislature.gov
07
Tax Doc
Tax Exempt Propertymylrc.sdlegislature.gov
08
County
County Treasurers | South Dakota Department of Revenuedor.sd.gov
09
Register of Deeds | South Dakota Department of Revenuedor.sd.gov
10
County
SANBORN COUNTY AUDIT REPORT For the Two Years ...legislativeaudit.sd.gov
All sources verified as of 2025 Tax Year

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