IMPORTANT DEADLINES
Owner occupied application – March 15
Agricultural adjustments – September 1
Agricultural application – November 1
Tax exemption – November 1
Mission:
To locate, identify and appraise all taxable property, in accordance with the state laws and administrative procedures, while
maintaining current information on the ownership and characteristics of property; and to prepare and certify the assessment roll and
individual property assessments in accordance with state law.
Contact us
Mailing address:
420 Mt Rushmore Rd
Custer, SD 57730
Phone: 605-673-8170
Fax: 605-673-8148
Hours:
Monday – Friday
8:00am – 5:00pm
(closed holidays)
DIRECTOR:
Scott Storms
[email protected]
DEPUTY DIRECTOR:
TBD
OFFICE MANAGER:
Karen Whitney
[email protected]
APPRAISERS:
Melissa Bradford
[email protected]
Steven Fair-Pingree
[email protected]
Data Entry:
Marc Moore
[email protected]
The Director of Equalization and his appraisal staff must be certified by the State of South Dakota Department of Revenue and Regulation in order to assess real property for taxation purposes. After initial certification appraisers must be re-certified every five years. Requirements for re-certification include; attending and passing the annual Department of Revenue sponsored school; attending workshops and the South Dakota Association of Assessing Officers Conferences.
- THE DEPARTMENT OF EQUALIZATION CONDUCTS BUILDING PERMIT INSPECTIONS EACH YEAR BEGINNING ON SEPTEMBER 1ST AND CONTINUING THROUGH THE FIRST WEEK OF NOVEMBER. IF YOU OBTAINED A BUILDING PERMIT THROUGH THE CUSTER COUNTY PLANNING DEPARTMENT, OR THE CITY OF CUSTER, YOU MAY EXPECT TO SEE A MEMBER OF OUR DEPARTMENT ON YOUR PROPERTY DURING THIS TIME. GIVEN THE VOLUME OF PERMITS ISSUED, IT’S NOT POSSIBLE FOR OUR OFFICE TO NOTIFY YOU IN ADVANCE OF OUR IMPENDING VISIT, HOWEVER, SHOULD YOU WISH TO BE PRESENT WHEN WE VISIT, YOU MAY SCHEDULE AN APPOINTMENT BY CONTACTING THE DOE OFFICE AT (605)673-8170.
- SECTION 10-3-23 OF SOUTH DAKOTA CODIFIED LAW GIVES OUR TEAM THE RIGHT TO ENTER YOUR PROPERTY. THE LAW STATES “ENTRY ON AND INSPECTION OF PROPERTY-LISTING OF TAXPAYERS. THE DIRECTOR OF EQUALIZATION, OR A MEMBER OF HIS OFFICE, MAY ENTER UPON AND INSPECT ALL PROPERTY FOR THE PURPOSE OF DETERMINING THE VALUE OF THE PROPERTY OR TO DISCOVER AND LIST PROPERTY THAT HAS BEEN OMITTED FROM THE ASSESSMENT ROLLS. EACH YEAR, THE DIRECTOR SHALL LIST THE TAXPAYER WHOSE PROPERTY HAS BEEN INSPECTED AS PROVIDED IN THIS SECTION AND SHALL FILE THE LIST WITH THE COUNTY AUDITOR.”
Links:
Assessment Notices
2025 Appeal Deadlines
Sheds, Carports, Storage
Owner Occupied Application
Timber Management Ag Guidelines
Agricultural Status Form
Veterans Exemption Application
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