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Physical Address:
25 Market Street, Suite 1
Aberdeen, SD 57401
605-626-7105
Hours of Operation
8:00am - 5:00pm (CT), Monday - Friday
Coverage Area
Brown County
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Program Information

The function of the Equalization Office is to annually value all real property in Brown County at its full and true market value, except for agricultural land, which is valued on its productivity value. This value is then used for taxation purposes but the equalization office is concerned with fair and equal market value, not taxes.


Responsibilities include:

Administering all state laws pertaining to the ad valorem property tax system
  • Assisting with abatement
  • Continuing to educate the public on the South Dakota tax system
  • Determining tax exempt status for applicable properties
  • Determining the taxable value of approximately 28,000 parcels. The tax base in Brown County is just over $5 billion
  • Discovering, listing and valuing all real property within Brown 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
    • Mailing all assessments notices by March 1 of each year
    • Providing equalization between classes of property (SD Property Taxes)
    • Testifying in court on assessment issues
    • Working through the appeal process with review boards


    Other Department Programs: The office also works with: Property Tax Forms, Owner occupied applications, Discretionary formulas, Elderly and disabled assessment freezes, Mobile home registrations, Renewable energy credits, Tax moratoriums, TIF districts, and Veteran's property tax relief programs.

    Eligibility

    Open to all

    Disabilities access

    Accessible parking, route, entrance, and restrooms.

    Required Documents

    Call for information

    Application Process

    Call for information