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South Dakota · Property taxSouth Dakota property tax due dates: April 30, October 31 and delinquency

South Dakota real property taxes are paid in the year after they are assessed. On May 1 of that year, one-half of all unpaid real property taxes becomes delinquent, and taxes totaling $50 or less must be paid in full on or before April 30. Interest is added on delinquent taxes on May 1 and on the first day of each month after, at the Category G rate set under SDCL 54-3-16. If the second half isn't paid on or before October 31, it becomes delinquent on November 1 and draws interest the same way (SDCL 10-21-23). Because taxes are paid in the year after assessment, the settlement statement should account for the seller's share of taxes that will be billed after closing.

What the statutes set

  1. First half (SDCL 10-21-23)

    Delinquent May 1 of the year after assessment.

  2. Second half (SDCL 10-21-23)

    Delinquent November 1 if unpaid by October 31.

  3. Small bills (SDCL 10-21-23)

    $50 or less: due in full by April 30.

  4. Interest (SDCL 10-21-23)

    Category G rate, added on the first of each month.

What the TC does with South Dakota property taxes at closing

  • Get the treasurer's statement showing what is paid, what is due and any interest or penalty.
  • Ask the closing agent how the year's taxes are prorated and who pays the next installment.
  • Add a dated task for the next installment due date if the buyer pays it after closing.

Questions about South Dakota property tax due dates

When are South Dakota property taxes due?

The first half by April 30 and the second half by October 31 of the year after assessment; unpaid halves become delinquent May 1 and November 1 (SDCL 10-21-23).

Are South Dakota property taxes paid in arrears?

Yes. The taxes are paid in the year after they are assessed (SDCL 10-21-23).

Related guides

Add the next property tax installment as a dated task on the deal in ClosingCode.

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Source: SDCL 10-21-23 (sdlegislature.gov), read October 31, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.