January 23, 2021

Agricultural Land Assessment

The assessment criteria for Agricultural Land is based only upon the soil survey. This has been called a productivity assessment, however, many people become confused by this terminology. The productivity assessment is not based on what your land is producing, it refers instead to the potential productivity of the soil types you own.

Soils are given different ratings based on their ability to produce. Higher rating are given to soils that have greater productivity potential. Higher ratings therefore have higher assessment values.

For a map showing soil rating in the county click here.

South Dakota Department of Revenue Information

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