Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In South Dakota, property tax is primarily levied on real estate property based on its appraised value. The revenue from property taxes is used to fund local services such as schools, law enforcement, fire protection, and infrastructure projects. Property assessments are conducted by local assessors to determine the value of the property for tax purposes. Property owners in South Dakota have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal process typically begins with the local county director of equalization where the property is located. If the property owner is not satisfied with the local board's decision, they can further appeal to the South Dakota Office of Hearing Examiners. It is important for property owners to be aware of the deadlines and procedures for filing an appeal, which can be found in the relevant county's property tax administration guidelines.