Equalization / Assessor


  • Equalization Information
  • Department Head: Joyce Dragseth
  • Deputy Director: Chris Lilla
  • Mailing Address:  520 3rd St, Ste 110 Brookings, SD 57006
  • Phone Number: 605-696-8220
  • Fax Number: 605-696-8224
  • E-Mail: jdragseth@brookingscountysd.gov
  • Hours: 8 AM to 5 PM Monday – Friday (including noon hour/ excluding holidays)

The function of Equalization Office is to annually value all real property in Brookings County at its full and true market value, except for agricultural land, which is valued on its productivity value.

Equalization Responsibilities

  • Discovering, listing and valuing all real property within Brookings County.
  • Linking real properties to their respective owners and placing assessed values and owners’ names on the assessment roles.  Types of properties Included in the assessment process are: residential, commercial, industrial and agricultural classes of property.
  • Determining the taxable value of over 15,000 parcels.  The tax base in Brookings County is just under two billion dollars.
  • Providing equalization between classes of property
  • Administering all state laws pertaining to the ad valorem property tax system
  • Mailing all assessments notices by March 1 of each year
  • Working through the appeal process with review boards
  • Testifying in court on assessment issues
  • Determining tax exempt status for applicable properties
  • Assisting with abatement
  • Continuing to educate the public on the South Dakota tax system.

The office also works with all owner occupied applications; elderly and disabled assessment freezes; renewable energy applications, veteran’s property tax relief programs; discretionary formulas, TIF districts; tax moratoriums and mobile home registrations.

The Brookings County Board of Commissioners appoints the Director of Equalization.  The Director of Equalization and staff appraisers must be certified by the South Dakota Department of Revenue in order to assess real property for tax purposes.  After initial certification appraisers must be re-certified every five years.  Requirements for re-certification include; attending and passing the annual Department of Revenue sponsored school; attending workshops, and attending the South Dakota Association of Assessing Officers Conferences. Office administrators assist with maintaining all office records and also must attend necessary training sessions.

The Brookings County Board of Equalization will meet April 12th and April 23rd in the Chambers (room 310) of the Brookings City & County Government Center. You can view the meeting agendas below.


04-12-13 Board of Equalization Schedule

04-23-13 Board of Equalization Schedule

For more information, please call the Equalization Office at 605-696-8220 or visit the Equalization Office in the Brookings City & County Government Center at 520 3rd Street, Suite 110, Brookings, South Dakota 57006.

Equalization Links