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Updated 2025 Tax Year

Spink County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.8% to 1.4% of assessed value, varies by special taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Spink County, South Dakota operates on a property tax system that funds essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes are calculated based on assessed values determined by the County Assessor, with tax rates varying significantly by location within the county due to different combinations of special taxing districts such as school districts, townships, and municipal services.

The effective tax rate in Spink County typically ranges from approximately 0.8% to 1.4% of assessed value, depending on your specific location and applicable special district levies. South Dakota assesses residential property at true market value with no assessment ratio reduction, making it important for property owners to understand available tax credits and the assessment appeal process. Actual tax bills depend on your property's assessed value, applicable tax credits (which require application), and the specific combination of taxing districts that serve your property location.

Property tax rates and special district boundaries can change annually, so property owners should verify current information with the Spink County Treasurer and Assessor offices. The county follows South Dakota's uniform assessment and taxation procedures while accommodating local funding needs through various special district levies.

Section 2

What Makes Up Your Tax Bill

Note: 2025 property tax rates are pending legislative action. The following represents typical rate components for reference - contact Spink County Treasurer for current levy year rates.

ComponentEstimated RateDescription
County General0.200% - 0.300%Basic county services, roads, administration
School District0.400% - 0.800%Varies by school district boundaries
Township/Municipal0.050% - 0.200%Local services, varies by location
Special Districts0.100% - 0.400%Fire protection, library, ambulance service
Total Estimated0.750% - 1.700%Varies significantly by location

Important: Tax rates vary substantially within Spink County based on your property's location and which special taxing districts provide services to your area. School district levies typically represent the largest component of your property tax bill. Contact the Spink County Treasurer at (605) 472-4570 for your specific district combination and current levy year rates.

Rates shown are for illustrative purposes pending 2025 legislative determinations and local budget adoptions.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Spink 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 Spink County are additional property tax assessments that occur when there are changes in property ownership, completion of new construction, or significant improvements that weren't included in the regular annual assessment. These supplemental bills cover the period from when the change occurred until the end of the current tax year.

Common triggers for supplemental taxes include: purchase of property where the assessed value increases due to change of ownership, completion of new home construction or room additions, installation of outbuildings or significant improvements, and subdivision of land or lot splits. The supplemental tax is calculated by applying the current year's tax rate to the difference between the old and new assessed values, then prorating for the remaining months in the tax year.

For example, if you complete a $50,000 home addition in July and your area's total tax rate is 1.2%, the supplemental tax would be approximately $300 ($50,000 × 1.2% × 6/12 months). Supplemental tax bills are typically issued within 60-90 days of the assessor receiving notification of the change and are due within 30 days of the bill date. Contact the Spink County Assessor at (605) 472-4571 for specific timing and calculation questions.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Homestead Tax Credit (if applied): -$4,000 reduction
  • Net Taxable Value: $296,000
  • Annual Tax (at 1.1% rate): $3,256
  • Monthly Escrow: $271

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Homestead Tax Credit (if applied): -$4,000 reduction
  • Net Taxable Value: $596,000
  • Annual Tax (at 1.1% rate): $6,556
  • Monthly Escrow: $546

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Homestead Tax Credit (if applied): -$4,000 reduction
  • Net Taxable Value: $996,000
  • Annual Tax (at 1.1% rate): $10,956
  • Monthly Escrow: $913

Important Notes: Tax rates shown are estimates pending 2025 determinations. Actual rates vary by location within Spink County. The Homestead Tax Credit requires annual application and provides a limited reduction in taxable value. Senior citizens and disabled veterans may qualify for additional tax credits that require separate applications. Contact the Spink County Assessor for current credit applications and deadlines.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Spink County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments as part of your mortgage payment, deposits them into a dedicated escrow account, and pays your property tax bills when due. The monthly escrow amount is calculated by dividing your annual property tax bill by 12 months, often with a small cushion to account for potential tax increases.

Property taxes in Spink County are typically due April 15th annually, though you should verify the current tax year due date with the County Treasurer. Lenders usually pay the taxes a few days before the due date to ensure timely payment and avoid penalties. Your lender will provide an annual escrow analysis statement showing your account activity, any shortage or surplus, and adjustments to your monthly payment amount.

If you don't have an escrow account, you're responsible for paying property taxes directly to the Spink County Treasurer. Payment options typically include online payments, mail-in payments, and in-person payments at the County Treasurer's office. Contact the Spink County Treasurer at (605) 472-4570 for current payment methods and to verify due dates. Late payments may incur penalties and interest charges as specified under South Dakota law.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

When are property taxes due in Spink County? Property taxes are typically due April 15th annually. Contact the Spink County Treasurer at (605) 472-4570 to confirm the current tax year due date and available payment methods.

What tax credits are available and do they require applications? The Homestead Tax Credit provides up to $4,000 in taxable value reduction and requires annual application by March 1st. Senior citizens may qualify for additional credits with income limitations. Disabled veterans may receive exemptions based on disability rating. All credits require application - none are automatic. Contact the County Assessor at (605) 472-4571 for applications.

How does the Homestead Credit work? The Homestead Credit reduces your property's taxable value by up to $4,000, not the market value. It also caps annual assessment increases. You must apply annually by March 1st and the property must be your primary residence. This is a tax credit that reduces your tax bill, not an exemption from assessment.

When does the county reassess properties? South Dakota requires annual assessment updates. The Spink County Assessor reviews market data and may update individual property values based on sales comparisons, improvements, or market changes. Assessment notices are typically mailed in early spring.

How do I appeal my property assessment? Assessment appeals must be filed with the County Board of Equalization by the first Tuesday in June. You'll need comparable sales data or evidence that your assessment exceeds market value. Contact the County Assessor for appeal forms and specific deadlines.

What are the penalties for late payment? Late property tax payments incur penalties and interest as specified under South Dakota Codified Law. Contact the County Treasurer for current penalty rates and payment arrangements if you cannot pay by the due date.

Can I pay property taxes online? Check with the Spink County Treasurer's office at (605) 472-4570 for available online payment options and accepted payment methods.

Why did my taxes increase if I didn't improve my property? Tax increases can result from higher property valuations due to market changes, increased levy rates by taxing districts, or changes in special district services. Your tax bill should detail the different levy components affecting your property.

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