McCook 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 taxes payable in 2026, the first half was due April 30, 2026 and the second half was due October 30, 2026 because October 31 fell on Saturday; for the 2026 assessment payable in 2027, the first half is due April 30, 2027 and the second half October 29, 2027 because October 31 falls on Sunday; the last working day applies when a statutory due date falls on a weekend or legal holiday.
- Assessment appeal
- For 2026 assessments, assessment notices must be mailed by March 1, 2026; 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 received 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 for a person age 70 or older or a surviving spouse is due April 1, 2026 to the county Treasurer; Owner-Occupied Status certificates were due March 15, 2026 to the Director of Equalization; disabled-veteran and paraplegic-veteran applications generally are due November 1, 2026.
Senior relief
South Dakota's 2026 Assessment Freeze for the Elderly and Disabled is available to a qualifying owner-occupied single-family homeowner age 65+ or disabled who has the required residency and 200-day occupancy; income must be less than $56,595 for a single-member or $66,885 for a multiple-member household, full-and-true value must be no more than $514,500, and the annual application is due April 1, 2026. The 2026 refund application for 2025 taxes was due July 1, 2026 for qualifying seniors or disabled residents. The separate homestead exemption is for age 70+ or a surviving spouse, defers taxes as a lien, and is also due April 1.
Valuation limits
No county-specific individual-parcel cap was verified. 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.