Questioning the new assessment on your home, business, or land?
You do have options to appeal — but time is running out.
By law, properties in South Dakota must be assessed at their fair market value — that is, what they could realistically sell for. And as you’ve likely noticed, real estate prices have soared in recent years.
“Most of South Dakota has seen a dramatic increase in the real estate market in the last several years,” said Moody County Director of Equalization Deanna Berke.
Countywide, she added, assessments jumped 8% this year alone.
“This is codified law; we don’t make the decision locally,” Berke said. “We are audited by the property tax division every year.” She cited state law, which requires that assessments represent at least 85% of market value.

When you receive your assessment notice, it’s up to you to review it carefully.
“Ask yourself, ‘If I sold this property, is this the amount I would expect to receive?’” Berke said.
“If it’s higher than what you believe it could sell for, talk with your Equalization office.”
Berke also pointed out that an increase in your home’s assessed value doesn’t necessarily mean your property taxes will rise.
“Rates are driven by the budgets adopted by the county, city, and the local school district,” she said.
So while assessments may be going up, your tax bill should remain steady — unless local governments decide they need more revenue.
If you believe your assessment is too high, you must file an appeal in writing with your local board’s clerk by 2:30 p.m. on March 13, 2025.
Equalization boards in both Flandreau and Colman will meet the evening of Monday, March 17 to review appeals. The Moody County Commission will then consider recommendations from local boards on April 15.
One important note: You can appeal your assessment, but not your tax rate.
For more information, contact your local Equalization office before the deadline passes.