December 21, 2024

Equalization

Director – DeAnna Berke, [email protected]
Planning and Zoning – Alicia DeSchepper, [email protected]

Mailing Address:
101 E. Pipestone Avenue, Suite E
Flandreau, SD 57028-1750

Phone: (605) 997-3101
Fax: (605) 997-9996
Office Location: Second floor of Courthouse in NW corner

CLICK HERE FOR IMPORTANT DATES

CLICK HERE FOR FORMS

Property Owner 2024 PT Appeal Process Guide

Board Appeal Process Guide 2024

County Sales 2023

UNDERSTANDING YOUR PROPERTY TAX

PROPERTY TAX 101

PROPERTY TAX MATH EXAMPLE

The Director of Equalization Office (also known as County Assessor) is responsible for estimating the market value for all taxable property in Moody County.  The value of these properties is not determined on an individual basis, but rather by a mass appraisal system.

The assessment function includes the discovery and description of taxable property, the appraisal of this property, and the maintenance of records linking properties to their respective owners and placing assessed values and owners’ names on the assessment roles.  The Director of Equalization has a number of additional responsibilities; some of them are: providing equalization between classes of property; deciding on adjustments to properties, such as abatements; administering all State laws pertaining to the ad valorem property tax assessment; providing for the review and appeal of assessments; testifying in court on assessments; and deciding on tax exemptions and tracking each exemption.

Our public service responsibilities, however, are not limited to setting property values alone.  We also seek to help County residents better understand the assessment process and take advantage of money-saving exemptions the County provides.