Equalization

The primary function of the Equalization office is to annually value all real property in Brookings County at its full and true market value. Ag land is valued on its productivity value, which is synonymous with market value per South Dakota Codified Law. The directive of the Equalization office is a fair and equal market value. This value is then used in determining taxation.

Responsibilities

  • Administering all state laws pertaining to the ad valorem property tax system.
  • Assisting property owners with tax abatement applications.
  • Providing education & transparency to the public on the assessment process.
  • Verifying annual tax exempt status of qualifying properties.
  • Determining the fair market value of 18,000 parcels. Brookings County has a current tax base value of $4.1 billion.
  • Maintaining records of property ownership & valuation for the assessment rolls. Classification of property determined by residential, commercial, industrial, and agricultural use.
  • 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.
  • Providing property owners with assessment notices by March 1 annually.
  • Ensuring equalization between property classes.
  • Testifying in court on assessment issues.
  • Assisting property owners & board members in the appeal process.
  • Maintaining & creating parcel data for property plats & subdivision.
  • Providing future tax estimates based on current assessment data.

Other Department Programs:

The office also works with:

  • Owner Occupied tax reduction
  • Discretionary Formula exemption
  • Elderly & Disabled Assessment Freeze
  • Renewable Energy exemption
  • Historical Tax Moratorium
  • TIF Districts
  • Disabled Veteran tax reduction

See Quick Links for the correct forms and applications.

Staff Information

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:

    • Attend (3) annual SDAAO sponsored 30-hour schools and receive a passing grade on the final exam. (1) school must be a 30-hour course from the IAAO education curriculum.
    • Attend (3) department approved conferences, (1) conference must be an SDAAO conference.
    • Complete (12) approved continuing education hours.
    • Complete & pass the USPAP 15-hour course initially, with a 7-hour  update course every even year.

Administrative Assistants maintain all office records, and must attend annual DOR sales ratio training.