Tax Information

Tax Information

Property tax is the main source of revenue for local governments in South Dakota. The State does not collect or spend any property tax revenue. Our combined office of the Auditor and Treasurer, manages the taxes requested by all taxing districts and calculates a tax levy for each (Auditor). Our office is also responsible for collecting all property taxes. Revenue from property taxes is used to fund many government services, including: schools, cities, fire districts, and county jails.

Real Estate Tax Program

Real Estate tax notices are mailed to property owners in January. South Dakota taxes are due and payable on the first of January, however, the first half of the tax is accepted until April 30 without penalty. The second half of the tax is accepted until October 31st without penalty. All special assessments are due in full on or before April 30. In addition, all taxes under $50 are due and payable in full on or before April 30.

Payment Options

  • In Person Payment

    • You can come to our office at the Brookings City/County building and pay your taxes in person. We accept cash, check, Visa, Discover, Mastercard and American Express. There is a 2.5% service fee for using a credit card.

  • Payment by Mail

    • If you wish to pay via mail, we ask that you please include the payment coupon with your payment. This helps us to determine where we apply your payment. If you wish to have a receipt mailed to you, please provide a self-addressed stamped envelope.

  • Payment online

    • You can pay your taxes online by going to: https://brookingscountysd.us/ You can look up your taxes by using your last name or parcel number. The parcel number is a 15-digit number on your tax notice (00000-00000-000-00).

  • Drop Box Payment

    • We do have a drop box on the west side of the building. We check the drop box right away in the morning and throughout the day, especially during tax season. Please make sure to include the payment coupon and make sure that it is in a sealed envelope. 

Delinquent Taxes

Any tax payment received after April 30th or October 31st is considered delinquent. If you are mailing your payment, it must be postmarked by or before April 30th or October 31st. Please keep in mind that if you mail the payment on time, but the post office fails to postmark it by those dates, it is considered delinquent. If  April 30th and October 31st falls on a Saturday, Sunday or a Holiday, according to state law, it is your responsibility to get it to our office on or before the due date by 5:00 PM. 

Property Tax Reduction Programs

Disabled Veteran and Surviving Spouse Property Tax Exemption

Senior Citizens and Disabled Tax Assessment Freeze


PROPERTY TAX FREQUENTLY ASKED QUESTIONS


When are my taxes due?

A.    South Dakota Taxes are split into two payments. The first half is due on or before April 30th. The second half is due on or before October 31. If payments are made through the mail, the postmark date must be on or before the due date. Taxes also may be paid in full as soon as they are received in January.

When do taxes become delinquent?

A.    Taxes that are received on May 1st or November 1st are considered delinquent. The exception to this, is if they are mailed and are postmarked by or before the due date. They may be received through the mail after the due date, but are NOT considered late.

Can I pay my taxes with a credit card?

A.    Yes. In our office, we accept Mastercard, Visa, Discover and American Express. You can also make payments online through our site at https://brookingscountysd.us using the same methods as well as PayPal, PayPal Credit or echeck. 

What are my options to make my tax payment?

  • In person at our office: 520 3rd St, Suite 100, Brookings, SD 57006
  • By mail: Brookings Co. Finance Office, 520 3rd St, Suite 100, Brookings, SD 57006

        Please include parcel number(s) or your payment coupon(s) with payment

  • Online: https://brookingscountysd.us At this site, we accept Visa, Mastercard, Discover and American Express as well as PayPal or echeck.
  • Drop box: Our drop box is located on the west side by the main entrance. It is checked daily right away in the morning. Any payments left in the drop box will be considered posted as the day prior.

What happens if April 30th or October 31st falls on a Holiday or a weekend?

A.    According to state law, if the tax due date falls on a Saturday, Sunday or holiday, it is your responsibility to get your payment to our office by 5:00 p.m. on the last working day of the month. 

Can I make partial payments towards my taxes?

A.    Brookings County does not accept partial payments for taxes due or taxes that are delinquent.