This information is intended to provide guidance in response to commonly asked questions by taxpayers and members of the public. It does not address all aspects of property taxes. For additional information, please contact the Treasurer’s Office at 605-745-5145.
Property Tax Lookup
Frequently Asked Questions
1) When are taxes due and delinquent?
- Property taxes are due – January 1st
1st half is delinquent on May 1st
2nd half is delinquent on November 1st - If the last day of April or October falls on a Saturday or a Sunday, the tax payment is due and payable on the last working day of that month.
- Interest begins the first business day after the due date at the rate defined by SDCL 54-3-16.
Taxes in SD are paid one year in arrears ie: 2023 taxes are due and payable in 2024.
Any taxes that are paid late will be returned to the remitter with the proper amount of interest and/or penalties due (interest accrues monthly).
The Treasurer is required by law to publish delinquencies. Keep your taxes current by paying by Oct 31st to avoid additional costs. A tax certificate will be issued on any property having delinquent taxes.
2) When are tax notices mailed?
Tax notices are mailed via Postal Service once the State mill levies are set and the taxes are loaded this is normally 1st of January. It will be your responsibility to update your mailing address with the Department of Equalization 605-745-5136 if it changes. (Special Note for owners who purchased property in November or December.)
3) What if I didn’t receive a tax notice?
Fall River County sends the Notice of Taxes due to all taxpayers of record, whether the taxes are remitted by you or by your mortgage company. If your taxes are remitted by a mortgage company or other tax service company, the tax statement you receive in the mail is for informational purposes only. This statement may be useful when reporting real estate taxes paid to the Internal Revenue Service. Please contact the Equalization Department at 605-745-5136 to update your contact information. Note: Who pays your property taxes is between you and your financing – always verify your taxes have been paid to the county to avoid issues.
5) How are the taxes determined on my property?
Property taxes are the result of the assessment process, and the total mill levies for the taxing authorities that provide public services to that property. The Equalization Department establishes the value of all properties for tax purposes. The taxing authorities use the factored assessed value to determine their mill levies. A mill is 1/10th of a penny or $1 for each $1,000 of assessed valuation. Information concerning the tax levy can be obtained by contacting the governing boards of the various taxing entities. For additional information regarding assessments, contact the Equalization Department at 605-745-5136.
Click here 2022-3_understanding-your-property-tax.pdf (sd.gov) for additional resources on property taxes provided by the SD Department of Revenue.
6) Can I make partial payments towards my taxes?
We do not accept partial payments, and we do not accept a payment plan for delinquent taxes. You may pay delinquent taxes 1 year at a time working from the most current backwards.
7) How can I pay my taxes?
Property tax payments can be made by any of the following four easy options: 1) By Mail 2) In-Person or 3) over the telephone. Please see important details below for each option:
By Mail:
Send your payment to:
Fall River County Treasurer
906 N. River St
Hot Springs, SD 57747Mailed payments must be postmarked by the tax due date or the taxes become delinquent, and they will be returned for interest and penalties.
If I mail my payment, how do I receive a paid receipt?
Please enclose a self-addressed stamped envelope for a discrete receipt.
In Person:
Come to the Treasurer’s Office to pay your taxes by cash, check, money order, debit or credit card (with convenience fee) at the counter.
The Treasurer’s Office is located at:
906 N. River St.Hot Springs SD 57747
The processing fee for using your credit or debit card is 2.5%.
Other Important Items of Note:
- A $40.00 processing fee will be assessed on ALL BANK RETURNED ITEMS.
- Checks will not be accepted if an individual has had a check returned for non-sufficient funds. Payments must be made with certified funds.
- Please remember the due date requirement for property taxes and allow adequate time for your payment to be processed through your financial institution. If your payment is received by the County, in person or post marked, after the due date it will be considered delinquent and will be returned per state law.
- Always include your payment coupon or TAX ID No. with your payment. The TAX ID No. is located on the upper left hand of the Notice of Taxes Due statement.
- Include a contact phone number.
8) Do I have to pay for a Special Assessment?
Yes. Special Assessments are a required tax and not all mortgage companies will pay Special Assessments. Contact your mortgage holder to determine if you are responsible for the payment of the Special Assessment(s) to avoid interest and/or penalties. Special assessments are due in full before May 1st of each year. They are not divided into two payments. The City forwards all unpaid Assessments to the County for collection against your property throughout the year. Interest will accrue monthly on unpaid special assessments. Any special assessment added after the tax notices have been mailed out must be paid to avoid accrued interest.
9) Can anyone see my tax account records?
All real property taxes are public records and, as such, are available to anyone who inquires. Payment status for the current year taxes and any delinquent taxes are available through the WebTax look up portal. The total tax value for previous years is available through the Fall River County online map portal. (The online map does not contain payment status of taxes)
10) Who is subject to paying Interest and Penalty?
The interest and penalty rates are determined according to South Dakota Codified Law (see SDCL 10-21-23 and SDCL 10-21-25). Payments made without the appropriate interest and penalty cannot be posted to the account and will be returned and may be subject to a $3.00 administration fee.
Neither the Treasurer nor the County Commissioners have the authority to forgive interest and penalties.
11) Can I pay multiple Tax ID Numbers (parcels) with one check, or use multiple checks for one Tax ID Number?
Yes. Multiple Tax ID Numbers may be paid with one check. Also, multiple checks may be used to pay for one Tax ID Number, but the checks dollar amount(s) must equal the amount due and be sent together in one envelope. You must clearly identify which Tax ID Number(s) you are paying for.
12) Can current year’s taxes be paid without paying delinquent taxes?
Current year taxes may be paid without paying prior year delinquent taxes. However, be aware that tax deed proceedings may be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale subject to the provisions of SDCL §§ 10-25-16 to 10-25-19, inclusive. We do not have payment plan options, and by law, the County may take tax deed action if the delinquent taxes are not paid within three years.
13) What Property Tax Relief Programs are available?
Certain South Dakota citizens qualify for property tax relief programs. See the program descriptions and learn if you qualify for any of the property tax relief programs offered.
Elderly and Disabled Assessment Freeze (Applications available in December 2025)
This program reduces the current assessed value of the homeowner’s property by freezing the assessed value of the home to the qualifying year of the applicant. Property is defined as the house, a garage and the lot upon which it sits or one acre, whichever is less. Download the application or obtain an application from the Treasurer’s Office. The application must be returned to the Treasurer’s Office on or before April 1 of each year. (SDCL 10-6A)
Cover letter: https://fallriver.sdcounties.org/files/2024/01/Cover-Letter-2024.pdf
Application: https://fallriver.sdcounties.org/files/2024/01/Cover-Letter-2024.pdf
Property Tax Homestead Exemption (Applications available in December 2025)
The Homestead Exemption Program can defer the payment of property taxes until the property is sold without the worry of a tax certificate. Taxes continue to accrue interest at a reduced percentage. Property is defined as the house, garage, and the lot upon which it sits, or one acre, whichever is less. Download the application or obtain an application from the Treasurer’s Office. Applications must be submitted annually to the Treasurer’s Office on and before April 1.
14) Publication of delinquent taxes
The Treasurer is required by law to publish delinquencies. Keep your taxes current by paying by Oct 31st to avoid additional costs. A tax certificate will be issued on any property having delinquent taxes.
Fall River County Delinquent Tax List
Return to Treasurer’s Page
