64:05:01:06Time for filing.

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

Property Tax Administrative RulesEffective

The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows: Transfers Filed in Register of Deeds During Month of Submit to Department of Revenue on or before November, December, January, February, March, April June 1 May, June August 1 July, August October 1 September, October December 1 The director of equalization shall verify each transfer of any manufactured home and transmit the data to the department within 30 days after receipts of the transfer information.

Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 27 SDR 147, effective July 8, 2001.

General Authority

SDCL 10-6-124 ↗
Amended by HB1264 (2026) — eliminate the Agricultural Land Assessment Implementation and Oversight Advisory

Law Implemented

SDCL 10-1-17 ↗
SDCL 10-11-54 ↗
SDCL 10-11-55 ↗
SDCL 10-6-105 ↗
Amended by HB1036 (2026) — limit annual valuation increases on owner-occupied single-family dwellings and n
Amended by HB1312 (2026) — limit annual valuation increases on owner-occupied single-family dwellings and p
Amended by SB216 (2026) — limit annual valuation increases on owner-occupied single-family dwellings and p
Amended by HB1119 (2025) — Limit annual valuation increases on owner-occupied single-family dwellings and n
Amended by SB191 (2025) — Limit annual valuation increases on owner-occupied single-family dwellings and p
Amended by HB1040 (2024) — limit annual valuation increases on owner-occupied single-family dwellings.
Amended by SB167 (2024) — limit annual valuation increases on owner-occupied single-family dwellings.

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