Equalization

The Stanley County Equalization Office is responsible for the discovery, listing, and valuation of all real property within Stanley County for property taxation purposes. The office also administers various property tax programs, building permits, and planning and zoning functions.

The Equalization Office provides assistance with:

• Property Assessments
• Board of Equalization Information
• Mobile Home Registration
• Owner-Occupied Applications
• Exempt Property Applications
• Renewable Energy Applications

Planning & Zoning services include:

• Building Permits
• Variances
• Rezoning Requests
• Plats

If you are planning construction outside the City of Fort Pierre limits and outside the one-mile extra-territorial radius, a Stanley County Building Permit may be required.

Please complete the Building Permit Application, sign it, and mail it to:

Stanley County Director of Equalization
PO Box 623
Fort Pierre, SD 57532-0623

Please call our office at (605) 223-7789 for current permit fees before submitting your application.

The Department of Equalization periodically reviews property records for Owner-Occupied Status.

Properties designated as owner-occupied may qualify for a reduced levy for school general fund taxes.

Property owners who currently receive owner-occupied classification may be mailed a Certification of Owner-Occupied Dwelling Form. If you believe you qualify and did not receive a form, please contact our office.

Owner-Occupied forms are available in the Property Tax Forms and Applications section below.

Wind Energy System Ordinance

The Stanley County Planning & Zoning Committee is currently working on a Wind Energy System Ordinance.

Available Documents:

• Notice of Public Hearing – Wind Energy Ordinance
• Wind Energy Systems Ordinance Draft 1

Extra-Territorial Ordinances

The Stanley County Planning & Zoning Committee and the City of Fort Pierre Planning & Zoning Committee have worked jointly on ordinances affecting Fort Pierre's extra-territorial jurisdiction.

Available Documents:

• Proposed Extra Territorial Ordinance
• Public Hearing Notices
• Meeting Agendas

Resolution No. 2024-16

On December 19, 2024, the Stanley County Board of Commissioners adopted a one-year moratorium on the issuance of new permits and approvals for proposed energy facilities in all Stanley County zoning districts.

The purpose of the moratorium is to allow time for the County to evaluate and adopt appropriate ordinances addressing energy facility development.

View Resolution No. 2024-16 Document (PDF)

The Director of Equalization does not determine property taxes.

Property taxation generally involves three steps:

1. Property Valuation

The Equalization Office determines the true and full value of property based on market conditions and comparable sales.

2. Tax Requirements

Local taxing entities determine the amount of revenue needed to operate government services.

3. Tax Rate Calculation

Taxing authorities establish tax rates based on property values and budget needs.

Tax rates are determined by governmental entities such as counties, municipalities, school districts, and special districts—not the Equalization Office.

The South Dakota Department of Revenue offers several programs designed to assist elderly and disabled property owners.

Available Programs

• Sales & Property Tax Refund for Senior & Disabled Citizens
• Assessment Freeze for Elderly & Disabled Citizens
• Property Tax Homestead Exemption
• Property Tax Exemption for Paraplegic Veterans
• Property Tax Exemption for Disabled Veterans
• Property Tax Reduction for Paraplegics

Please contact our office or visit the South Dakota Department of Revenue for eligibility requirements and application information.

What the program does: Offers eligible senior citizens and disabled individuals a once-a-year refund of sales OR property taxes. The program is funded through an annual appropriation from the South Dakota Legislature. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible: You must be at least 66 years old on or before January 1 of the current year OR Disabled during any part of the year. Disabled means you’re qualified to receive Social Security Disability benefits, Supplemental Security Disability benefits, or you’re a veteran with a rated disability of 60% or higher. You must have been a South Dakota resident for the entire previous year. You must meet the annual income requirements. The 2012 income limit for a single-member household is $10,500; the limit for a multiple-member household is $13,750.

To apply: Applications are accepted from May 1 to July 1. Please submit your application to the Department of Revenue, Special Tax Division, 445 East Capitol Avenue, Pierre, SD 57501-3185. Click here for an application.

Refunds: Refunds are calculated based on your income; the Division begins issuing refund checks at the end of August.

What the program does: Reduces the assessed value of the homeowner’s property. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

You must be 65 years of age or older OR disabled (as defined by the Social Security Act).

You must own the home or retain a life estate in the property.

Unremarried widow/widowers of persons previously qualified may still qualify in some circumstances.

Have resided for at least 200 days of the previous calendar year in the single-family dwelling

Income and property value limits apply.

To apply: Applications are available online or at any county treasurer’s office beginning in January of each year. Applications must be submitted annually to your county treasurer on or before April 1st.

What the program does: Delays the payment of property taxes until the property is sold. The taxes are a lien on the property and must be paid along with the interest before the property can be transferred. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

You must be at least 70 years old or a surviving spouse.

Income and residency requirements apply.

To apply: People who qualify for this program are ineligible for the Sales and Property Tax Refund Program. Applications are available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to your county treasurer on or before May 1st.

What the program does: Exempts the property from all property taxes. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.

To be eligible:

The property must be owned by a paraplegic veteran, a veteran with loss or loss of use of both lower extremities, or the un-remarried widow/widower of such veteran.

The property must be specifically designed for wheelchair use within the structure.

To apply: Applications are available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to your county assessor.

What the program does: Exempts up to $100,000 of the assessed value for qualifying property. (The property subject to this exemption is the same property eligible for the owner-occupied classification.)

To be eligible:

The property must be owned and occupied by a disabled veteran or an unremarried surviving spouse.

The veteran must be rated as permanently and 100% disabled as the result of a service-connected disability.

To apply: Applications are available at the county courthouse or from the Property Tax Division.

What the program does: Exempts up to $100,000 of the assessed value for qualifying property. (The property subject to this exemption is the same property eligible for the owner-occupied classification.)

To be eligible:

The property must be owned and occupied by a disabled veteran or an unremarried surviving spouse.

The veteran must be rated as permanently and 100% disabled as the result of a service-connected disability.

To apply: Applications are available at the county courthouse or from the Property Tax Division.

Exemptions & Relief Programs

• PT-44 – Continuing Tax Exempt Status
• PT-46C – Disabled Veteran Property Tax Exemption
• PT-38 – Assessment Freeze Application
• PT-46B – Paraplegic Property Tax Reduction
• PT-46A – Paraplegic Veteran Property Tax Exemption
• PT-43 – Property Tax Exempt Status
• PT-38C – Homestead Exemption
• PT-38A – Property Tax Reduction for Elderly & Disabled

Equalization Forms

• PT-56 – Certificate of Real Estate Value
• PT-31B – Certificate of Review Board of Equalization
• Certification of Owner Occupied Dwelling
• Certification of Owner Occupied Dwelling (Contractor Only)
• PT-31A – Consolidated Board of Equalization Member Oath
• PT-31 – County Board of Equalization Member Oath

Assessment & Appeal Forms

• PT-18 – Notice of Intention to Add Omitted Property
• PT-16 – Notice of Intention to Appeal
• PT-18VAL – Notice of Intention to Raise Valuation
• PT-34A – Consolidated Equalization Board Meeting Notice
• PT-34 – County Equalization Board Meeting Notice
• PT-32 – Local Review Board Meeting Notice
• PT-17 – Objection to Real Property Assessment
• PT-17A – Agricultural Land Assessment Objection
• PT-5 – Real Estate Assessment Notice
• PT-6 – Mobile Home Listing Form
• Sales or Property Tax Refund Application for Senior Citizens and Citizens with Disabilities

Stanley County assesses all property at its full and true market value as required by South Dakota law.

Assessment practices include:

• Market value appraisal methods
• Property inspections and site measurements
• Sales ratio studies
• Annual assessment notices
• Compliance with South Dakota Codified Law and Department of Revenue regulations

The Equalization Office strives to ensure fair and equitable assessments for all property owners throughout Stanley County.