The primary function of the Equalization Office is to annually value all real property in Hutchinson County at its full and true market value. Ag land is valued on its productivity value, which is done according to South Dakota codified law.
This office is responsible for the accurate assessment and classification of just over 10,000 parcels in Hutchinson County. The office does not determine the property tax. The local governments and taxing districts determine the property tax based upon budgetary needs and statue limitations.
Other duties include providing equalization between classes of property, administering all state laws pertaining to the ad valorem property tax assessment, processing all transfers and plats with the legal owner’s names, assist District III with GIS mapping, determining tax exempt status and working through the appeal process with review boards.
The office also works with owner occupied applications, discretionary formulas, elderly and disabled assessment freezes, renewable energy credits, TIF districts, and veteran’s property tax relief programs.
The Director of Equalization and appraisal staff 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 recertified every five years. Requirements for recertification include attending and passing the annual Department of Revenue sponsored school, attending workshops, and attending the South Dakota Association of Assessing Officers Conferences.
Real Property Assessment, Appraisal and Tax Information
An Increase in Value does NOT equate to a Direct Increase in taxes (SD Department of Revenue, PDF)
Property Tax 101 (SD Department of Revenue, PDF)
Understanding your property taxes (SD Department of Revenue, PDF)