Minnehaha County Property Tax Appeal — South Dakota

Rob Hartley·Updated February 9, 2026

Minnehaha County is the most populous county in South Dakota, home to Sioux Falls, the state's largest city. The county serves as the economic hub of eastern South Dakota with a diverse economy and growing population.

Notable cities: Sioux Falls, Brandon, Hartford, Baltic, Garretson

Median Home

$257,100

Tax Rate

1.42%

Annual Tax

$2,829

Population

approximately 198,000

2026 Appeal Deadline: 5:00pm the Thursday before the 3rd Monday in March

Appeals must be filed with the Local Board of Equalization by 5:00pm the Thursday before the 3rd Monday in March. If unsatisfied, appeal to County Board by May 5.

Property in Minnehaha County, South Dakota — local tax assessment and appeal guide

How Minnehaha County Assesses Property

100%of market value

Assessed by: Minnehaha County Director of Equalization

Assessment cycle: annual

Notices typically mailed: by March 1

Properties are assessed at 100% of market value (full and true value), then equalized to 85% to determine taxable value. The taxable value is multiplied by the mill levy to calculate property taxes.

The Appeal Process

Appeals are heard by the County Board of Equalization. You will present evidence supporting your valuation claim and can be cross-examined by the county assessor. The board will review evidence and notify you of their decision.

Step 1: Have informal discussion with County Director of Equalization

Step 2: File appeal with Local Board of Equalization by deadline

Step 3: Attend Local Board hearing starting 3rd Monday in March

Step 4: If unsatisfied, appeal to County Board by May 5

Step 5: If still unsatisfied, appeal to Office of Hearing Examiners by May 20 or Circuit Court

Required form: Letter of disagreement stating intention to appeal

Filing Methods

in-person:File with Local Board through City Finance Officer or Township Clerk

mail:Mail letter to County Board of Equalization at 415 N. Dakota Avenue, Sioux Falls, SD 57104

Evidence to Bring

Comparable sales of similar propertiesPhotos showing property conditionLicensed appraiser testimonyRepair estimates

Minnehaha County Assessor Contact

Minnehaha County Director of Equalization

Phone: (605) 367-4228

Address: Minnehaha County Administration Building, 3rd Floor, 415 North Dakota Avenue, Sioux Falls, SD 57104

Website: https://www.minnehahacounty.gov/dept/eq/property_tax_assessment/property_tax_assessment.php

Online Portal: https://beacon.schneidercorp.com/Application.aspx?AppID=1180&LayerID=35026&PageTypeID=2&PageID=13236

Tax Exemptions in Minnehaha County

Owner-Occupied Classification

Varies based on classification

Provides reduced property tax rate for owner-occupied primary residences

Eligibility: Must own and occupy property as primary residenceDeadline: March 15

Assessment Freeze for Elderly and Disabled

Prevents assessment increases

Freezes property value assessment to prevent increases

Eligibility: Age 65+ or disabled per Social Security Act, income limits: $41,579 single/$53,459 multi-member householdDeadline: April 1

Homestead Exemption

Full deferral of taxes

Delays property tax payment until property is sold with 4% annual interest

Eligibility: Age 70+, SD resident 5+ years, income limits applyDeadline: April 1

Disabled Veteran Exemption

Up to $200,000 assessment exemption

Exempts up to $200,000 of assessed value

Eligibility: 100% service-connected disability, property must be primary residenceDeadline: April 1

Paraplegic Veteran Exemption

100% exemption

Complete property tax exemption for qualified veterans

Eligibility: Paraplegic veteran or loss of use of both lower extremities, wheelchair accessible homeDeadline: November 1

Official Resources

Minnehaha County Director of Equalization →

Official county property assessment and valuation information from the Director of Equalization office.

South Dakota Department of Revenue Property Tax →

State-level property tax information, laws, and resources from the South Dakota Department of Revenue.

Minnehaha County Property Search →

Online portal to search and view property records, assessments, and tax information for Minnehaha County properties.

Check Your Minnehaha County Assessment

Enter your address to see if your Minnehaha County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property tax assessment in Minnehaha County for 2026?

The deadline to appeal your 2026 property tax assessment is 5:00pm the Thursday before the 3rd Monday in March. You must file your appeal with the Local Board of Equalization first. If you disagree with their decision, you can appeal to the County Board by May 5.

How do I file a property tax appeal with the Minnehaha County Board of Equalization?

Start with an informal discussion with the County Director of Equalization. If unresolved, write a letter stating your intention to appeal and submit it to your Local Board (city or township) by the deadline. Provide evidence like comparable sales to support your claim at the hearing.

What is the owner-occupied classification worth in Minnehaha County?

The owner-occupied classification provides a reduced property tax rate for primary residences. You must apply by March 15 to the County Director of Equalization. This classification can provide significant savings compared to non-owner-occupied properties.

Can I appeal my Minnehaha County property taxes online through Beacon?

While Beacon provides online access to property information and assessments, appeals must be filed in writing with the Local Board of Equalization. You can use Beacon to research comparable properties and gather evidence, but the actual appeal requires a written letter submitted by the deadline.

What happens at a Board of Equalization hearing in Minnehaha County?

At the hearing, you'll present evidence supporting your property value claim. You may be cross-examined by the county assessor and answer questions from board members. Bring comparable sales data, photos, and any professional appraisals to support your case.

How much can the Assessment Freeze save me on property taxes in Minnehaha County?

The Assessment Freeze prevents your property value from increasing for tax purposes if you're 65+ or disabled and meet income limits. While it doesn't reduce current taxes, it protects against future increases. Sioux Falls residents may also receive up to $500 municipal tax refund.

What evidence do I need to successfully appeal my property tax assessment in Minnehaha County?

Successful appeals typically include comparable sales of similar properties in your area showing lower values, photos documenting property condition issues, professional appraisals, and repair estimates for any deferred maintenance. Focus on properties sold within the last year in your neighborhood.

For state-wide appeal information including South Dakota's assessment ratio and deadlines, see our South Dakota Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

← All South Dakota property tax appeal info

Sources: https://www.minnehahacounty.gov/dept/eq/property_tax_assessment/property_tax_assessment.php | https://dor.sd.gov/individuals/taxes/property-tax/ | https://beacon.schneidercorp.com/Application.aspx?AppID=1180&LayerID=35026&PageTypeID=2&PageID=13236 | https://baltic.govoffice.com/property-taxes | https://ptaconsumers.aarpfoundation.org/taxpayer-states/southdakota/

Last verified: 2026-02-09