October 5, 2022

Assessment Appeal Deadlines

2022 Appeal Process Time Frame

March 1 – assessment notices mailed
March 15 – last day to file owner occupied status with Director of Equalization

Local Board of Equalization (Argentine Township, Provo Township, & Oelrichs City)
March 17 – last day to mail or file written appeal with clerk of local board
March 21 – local board begins
March 25 – local board ends
March 28 – board must return assessment book to Director of Equalization
April 1 – last day to send written notice of board’s decision to each appellant

Consolidated and County Board of Equalization (Properties that do not have local boards, appeals from local boards)
April 5 – last day to file written appeal with county auditor
April 12 – board begins
May 3 – board ends
May 6 – last day to send written notice of board’s decision to each appellant

Office of Hearing Examiners
May 20 – last day for taxpayer to file written appeal with OHE
For more information, please visit the OHE website at
https://boa.sd.gov/ohe/default.aspx

Circuit Court
Appealing from County Board – you must appeal within 30 days after notice has been served of the decision
Appealing from Office of Hearing Examiners – you must appeal within 30 days after notice of the decision

Forms
Objection To Real Property Assessment
Objection to Real Property Assessment of Bare Agricultural Land Only

Appeal Process Guide for Property Owners – 2019

Return to Director of Equalization Page

Return to 2022 Assessment Information Page

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