January 21, 2021

Breakdown of Taxes 2018

The Taxable Value of Fall River County increased about 19 million this year.  The commercial reassessment accounted for 7 million of that increase.  The other increases included 10 million in residential, 9 million in agricultural land, and 2 million in agricultural homes.  There was a loss of 9 million in the value of utilities.  The following table shows the taxable value of the county by property type for the last 5 years.


The following table shows taxes collect each year.  Taxes to be collected in 2018 increased about $50,000 from last year but decreased about $22,000 from 2016.  Taxes collected by the county have been about $10 million since 2015.


The following charts show the data from the tables above.

The value of the county has been increasing for the last five years, with the budget remaining the same most areas have seen reductions in their mill levies. The following chart shows the mill levies by property type for 5 example tax districts in Fall River County. The mill levy reductions from 2014 to 2018 are evident.


The following pie chart shows what entities receive the taxes collected county wide.

Full Report: Tax Breakdown Report 2018

Mill Levies and Taxes

Three factors are multiplied to calculate taxes:

  1. Your properties assessed value, this is mailed to you each year in March on your assessment notice.
  2. The State Factor, this is calculated by the State of South Dakota Department of Revenue and represents how close to market value property in the county is assessed.
  3. The Mill Levy, each tax district has it’s own set of Mill Levies for each type of property class (AG, Owner-Occupied, Non-AG).  The Mill Levy represents that amount of money per every thousand dollars of assessed value that must be collected to pay for the budgets of the County, Ambulance, Fire Department, School, and City/Township (if applicable) that service that tax district.

The State Factors for taxes payable in 2018 for Fall River County are:

  • 0.85 for AG
  • 0.908 for Non-Ag & Owner-Occupied

So in March my assessment notice said my property was worth $100,000.   My property is Owner-Occupied so my state factor is 0.908 and my tax district is #6 so my Mill Levy is 19.861. (look up here: Mill Levy Sheet 2017 (pay 2018), Hot Springs is #6, Oelrichs is #33, Edgemont is #39, your tax district will also be listed on any old tax bill)

So to figure my taxes I first divide my value by 1,000:  $100,000/1,000 = $100.  Then I multiply this value by my state factor and mill levy: $100 x 0.908 x 19.861 = $1,803.38 will be my taxes due in 2018.

Because taxes are calculated by multiplying three factors an increase or decrease in any of them will change your taxes.  Even if your Mill Levy decreases an increase to your assessed value or state factor could still cause a tax increase.  In the same way an increase to the Mill Levy may not raise taxes if your assessed value or state factor decreased.



Return to Summary of Mill Levies

Fireworks: When and Where?

To legally use your fireworks this 4th of July it is important to know the restrictions on when and where these are allowed.  Many of these restrictions are based on the current fire danger. See the county website homepage for local fire dangers.  Remember: Fire dangers are posted in the morning and weather conditions can change greatly by evening.  Always use good judgment and avoid using fires in high winds.

Hot Springs:

Within the City of Hot Springs fireworks will be allowed from July 2nd through July 4th (midnight) if the fire danger for the Black Hills is LOW or MODERATE.  For more information on what you can use within the City of Hot Springs see their ordinance page.


No fireworks within city limits.


No information at this time.


The County is divided into two areas: The Black Hills Fire Protection District which includes all lands north of the Cheyenne River and the Grasslands which is all the land south of the Cheyenne River.    Fireworks are never allowed in the Black Hills Fire Protection District.  Fireworks are allowed in the grassland area on private land if the fire danger for the Grasslands is LOW.  Fireworks are not allowed on federal lands (Black Hills National Forest, Buffalo Gap National Grasslands, etc.)

Commercial Reassessment

This summer the Department of Equalization will be conducting a reassessment of all commercial properties in Fall River County.

Done: All

The assessors would like to thank everyone for their cooperation during this summer reassessment.  All field work has been completed except for a few odds and ends.

Preliminary notices with new values will be sent out in mid-January. After preliminary notices are sent there will be about four weeks during which you can meet with the assessors regarding the new value.

Official assessment notices will be sent March 1st. Any changes to properties after that point will require filing an appeal to the Board of Equalization.

Employment Opening: Clerk

Clerk: The Fall River County Department of Equalization is accepting applications for a permanent full-time clerk. Applicant must have excellent customer service, computer, math, written and verbal communication skills, and have the ability to read maps and understand legal descriptions. Working day is 8:00am to 5:00pm Monday through Friday. Starting wage $9.50/hour. Position has full benefits: health insurance, SD retirement, annual & sick leave. Submit applications to the Department of Equalization. Deadline is April 29.


Check out our Employment page for more information and applications.

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