October 2, 2024

Fall River County Courthouse In SDPB Documentary

The Fall River County courthouse is included in ‘Temples of Justice’ a South Dakota Public Broadcasting documentary that looks at the history of South Dakota Courthouses. The program highlights several cities across South Dakota that were in the running to be county seats. Sometimes, the process was anything but civilized. Rivals used bribery, fire and theft to get their way. The documentary visits 44 courthouses in South Dakota and tells the colorful stories of several.

Documentary will air Friday, February 26th at 7:00 p.m. MST.

For more information you can visit South Dakota Public Broadcasting’s website: http://www.sdpb.org/templesofjustice

Why are the percentages different between the classes?

AG classed property has the lowest mill levy, OO is next, and NA has the highest mill levy.  The increases between these mills is entirely located in the school districts portion of the mill levy. All other entities (county, fire, etc) charge the same mill to everyone regardless of class.

 

For example:

Two neighbors both have a house valued at $55,000

The one lives in his home and therefore is an owner occupied (OO) property. His yearly taxes are $1,200.

The second rents his property and is therefore classed as Non-ag (NA). His yearly taxes are $1,500.

Now remember, they both have the same assessed value.  The city’s mill levy is the same for everyone regardless of class, therefore they both pay $300 to the city. That is 25% of his total taxes for the first neighbor and 20% of his total taxes for the second neighbor.  The percentages look smaller but they are actually paying the same amount.  This will be the same for all the mill levy entities except the school.

The school mill levy is lowest for AG, then OO, and highest for NA. So neighbor one, who has owner-occupied (OO), is paying $450 to the school (37.5%), while neighbor two, who is not owner-occupied (NA), is paying $750 to the school (50%).

 

Return to post “Where are my taxes going?”

How to find your Taxing District or Property Class

taxbill2Your taxing district is listed on your tax bill.  Look at the upper right side of the page. You will see a block of text listing the city/township, additions, school district, and tax district.  In the tax district line the number after the TD is your taxing district. (This is also the number after the ‘D’ at the end of the line). See the image to the left.

 

 

 

 

 

 

 

assessment2Your class can be found on your assessment notice for last year.  Each property on your assessment notice is listed with a Parcel Number followed by the School District followed by one of these abbreviations: AG, OO, or NA.  See image to the left.  AG classed property has the lowest mill levy, OO is next, and NA has the highest mill levy.  The increases between these mills is entirely located in the school district’s portion of the mill levy. All other entities (county, fire, etc) charge the same mill to everyone regardless of class.

Return to “Where are my taxes going?” post.

Ag Meeting Recap

Thank you to all our AG producers who attended the Informational AG Meeting at the Mueller Center on Tuesday, October 28th.  The informal attendance count was 84. For those who could not attend links are provided below to the information that was distributed.

 

Fall River County AG Information Packet – produced by the Fall River Department of Equalization

Agricultural Land Assessment under the Productivity System – produced by Michael Houdyshell from the South Dakota Department of Revenue

 

Informational AG Meeting

Tuesday, October 28th at 9:30 am the Department of Equalization will be hosting a meeting at the Mueller Center.  Michael Houdyshell, Director of Property and Special Tax Division with the Department of Revenue will be presenting information on:

  • The AG productivity methodology which was implemented by the State of South Dakota in 2010.
  • Adjustments that can be made for AG land.
  • The development of a new AG soil table for Fall River County.
  • Information on AG sales and taxes.

There will be a Question and Answer Session after the presentations.

 

What: Informational AG Meeting

Where: Mueller Center, Hot Springs, SD

When: 9:30 am, Tuesday, October 28th.

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