Property transactions that are filed with the Register of Deeds in November and December may not be processed by the Director of Equalization’s office prior to the tax bills being printed.
This results in the tax bill in January being sent to the old owner. As a new owner you are responsible for contacting the Treasurer (605-745-5145) and ensuring that taxes are paid.
Your closing documents will indicate whether you were given a credit by the old owner to pay the taxes or whether they have agreed to pay the tax. This agreement on the closing documents is a civil matter between you and the other owner. The county is not involved nor do we police these agreements.
