Assessment Appeal

Appeal Process Guide

The following is a general guideline to the assessment appeal process. This is to serve as an informational tool as to the steps involved in an assessment appeal. It is not a comprehensive guide. To view a comprehensive guide from the South Dakota Department of Labor, click here.

  1. Receive Assessment Notice on or about March 1

  2. Review the assessed value
    • Would the property reasonably sell for the assessed value
    • Assessed value to be reflective of full and true market value
    • Does your notice properly indicate your owner occupied status?
  3. Call or visit the Director of Equalization Office to visit with an appraiser regarding any value questions or concerns, and comparable property sales information

     

  4. File a timely written appeal if you believe:
    • The property would not reasonably sell for the assessed value
    • The property is unequally assessed compared to like properties
    • Property data is incorrect

  5. Schedule a time for a property inspection with the appraiser

  6. Review the appraiser’s value recommendation after inspection

  7. Make a decision regarding the appraiser’s value recommendation
    • A) Accept the value recommendation
      • Appraiser makes the recommendation to the equalization board for approval

    • B) Do not accept the value recommendation
      • Schedule a hearing before the board of equalization to contest the assessed value

  8. Board of equalization to hear value arguments and vote to approve a value