Codington County, South DakotaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Payment deadline
- For the 2026 assessment, real property taxes are paid one year in arrears: first half due April 30, 2027 and second half due October 31, 2027; the first half becomes delinquent May 1 and the second half November 1, with the last working day used when a deadline falls on a weekend or legal holiday.
- Assessment appeal
- For 2026 assessments, written appeal to the local Board of Equalization must be filed by March 12, 2026; appeal to the county or consolidated Board of Equalization must be filed by April 7, 2026; appeal to the Office of Hearing Examiners must be mailed or received by May 15, 2026, under the South Dakota Department of Revenue 2026 appeal guide.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
For 2026, South Dakota's Property Tax Homestead Exemption application (age 70+ or surviving spouse; taxes deferred as a lien) is due April 1, 2026 to the county Treasurer; Owner-Occupied Status applications are generally due March 15, 2026 to the Director of Equalization; separate disabled/paraplegic veteran exemptions generally are due November 1, 2026.
Senior relief
South Dakota Assessment Freeze for the Elderly and Disabled: for 2026, a qualifying owner-occupied single-family homeowner age 65+ or disabled, resident of South Dakota for five years unless previously qualified, living in the home at least 200 days, and meeting income limits under $56,595 for a single-member household or $66,885 for a multiple-member household may freeze the assessment; the full-and-true-value limit is $514,500 and the annual application is due April 1. A separate state sales/property-tax refund program may apply to qualifying seniors or disabled residents; the 2026 application for 2025 taxes is due July 1, 2026.
Valuation limits
No county-specific individual-parcel cap was published by the county. Under enacted 2025 South Dakota Senate Bill 216, for taxes payable in 2027–2031, total assessed value of county owner-occupied single-family dwellings may not increase more than 3% over the prior year, excluding statutory additions for new improvements, reclassifications, annexations, and minor boundary changes; this is a countywide aggregate cap, not an individual-parcel cap. Taxing-district revenue is generally limited to the lesser of 3% or the CPI/index factor plus growth, subject to statutory exceptions. Individual assessments remain at full and true/market value; the elderly/disabled assessment freeze is separate.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.