The function of the office of the Equalization Department is to annually assess all taxable real property in Butte County for property tax purposes.
All property in South Dakota is assessed annually at its fair market value as defined in South Dakota codified law 10-6-1.3. The assessment date is November 1st. Property taxes applicable to this assessment will come due in the year following the assessment year.
The Director of Equalization does not determine the property tax. The local governments and taxing districts will determine the property tax based upon budgetary needs. The Director of Equalization is responsible for assessing all property at market value to ensure that the property tax burden is equally spread across all taxable property in the county.
The staff in this office is available to answer questions regarding property assessments. Any member of the public is welcome to ask questions regarding their own property, or any other property in the county. If a property assessment, or property information, appears to be inaccurate, please inform this office. Our goal is accurate property information leading to accurate property assessments on all property.
Address:
117 5th Ave
Belle Fourche, SD 57717
Phone: (605) 892-3950
Fax: (605) 892-0240
Office Hours:
Monday – Friday 8:00 am to 5:00 pm.
*Closed on all federal holidays
Appeal Deadlines
Local Board of Equalization: Written appeal must be filed with the clerk of the local board on or before the Thursday preceding the third Monday in March.
County Board of Equalization: Written appeal must be filed with the County Auditor on or before the 1st Tuesday in April.
Appeals are for the current assessment year, taxes payable the following year.
Important Note: An appeal must be made the year the Assessment is received. Do not wait until you receive your taxes or it will be too late. The appeal process addresses the assessment of the property, not the taxes.
Important Note: An appeal must be made the year the Assessment is received. Do not wait until you receive your taxes or it will be too late. The appeal process addresses the assessment of the property, not the taxes.
Any South Dakotan who owns and occupies a home as their primary residence can receive the owner-occupied classification. The primary benefit of the owner-occupied classification is a reduced school general fund levy (SDCL 10-13-39). Please check you property assessment for Owner Occupied classification