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If you split a property, for example parcel A, before November 1 of each year, into parcel B and C, your assessment value would be only for parcel A and would be payable the next year. Your next year assessment would be split into their own parcel B & C for taxes payable the following year.
If your home is 40% complete on November 1 of each year you will be assessed at 40% of it completed value for your current assessment taxes payable the next year. If the home is, then completed by November 1 of the next year you will be assessed at full and true market value for the following year taxes.
According to state law, the County Director of Equalization is responsible for the appraisal and the assessment of the property. The Treasurer’s office is responsible for the billing and collection of taxes. The Auditor calculates the taxes by determining budgets set by elected officials in all taxing districts.
The equalization office utilizes a mass appraisal procedure to determine the market value of property within the county. Mass appraisal is the process of valuing a group of properties as a given date (November 1) and using common data, standardized methods, and statistical testing. Valuations for individual parcels should not be based solely on the sale price of a property, rather the valuation schedules and models should be consistently applied to a property data that are correct, complete, and up to data. Property administered, the development, construction and use of a CAMA system results in a valuation system characterized by accuracy, uniformity, equity and reliable costs per parcel. Except for unique properties where individual analyses need to be considered.
The South Dakota Department of Revenue and Regulation audits each county equalization office every year for accuracy of assessed values. The county-wide median sales ratio is the primary measure of accuracy. The State assigns each county a taxable factor to equalize assessed values to 85% of market value. The taxable factor that each county receives is dependent upon their level of assessment in relation to market values as determined by the median sales ratio analysis. The value indicated on the property tax bill is taxable value and is a result of apply this factor. Taxable value and assessed value are different, it is generally a percentage of assessed value and that percentage changes every year. (example: Lincoln County nonagricultural factor for 2022 pay 2023 is .944 which means our median level of assessment is 90%).
An owner-occupied classification makes a property eligible for a reduced tax levy. Estimated tax reduction various based on taxing jurisdiction the average reduction is approximately 20-30%.
Own and occupy the property as of November 1 of the current year and must be your principal residence. You may only have one property in the State of South Dakota be classified as owner occupied. Applications are due by March 15.
An assessment appeal is an argument regarding the accuracy or equality of the assessment, not a complaint about the tax amount.
Please visit the State of South Dakota website to review all available tax relief programs.
Although located in Lincoln County, not all roads are maintained by the Lincoln County Highway Department. View a map of roads (PDF) in Lincoln County that the Lincoln County Highway Department is responsible to clear.
If your vehicle has become disabled in a snow event and you have arrangements made to remove it, please contact the Lincoln County Sheriff’s Office with your vehicle information and location. If a vehicle is presenting an immediate danger to other motorists, inhibiting traffic, or snow removal, Lincoln County can call to request the vehicle be towed. If your vehicle has been towed during an event, please contact the Lincoln County Sheriff’s Office at 605-764-5651 for further information.
Currently, there are 16 employees dedicated to snow removal during a snow event.
Lincoln County is responsible for 290 miles of blacktop and 44 miles of gravel roads. Lincoln County runs 14 trucks and two motor graders for snow removal. We currently have 14 snow removal routes.
To clear both sides of the road, it takes approximately 3 hours for a truck to run one complete round on each route. The Highway Department averages 10 to 14 hours per day for snow removal. The hours are determined by the severity of the snow event.
Our operators work long hours during a snow event. Due to the complexity and stress of the job, our drivers are required to take periodic breaks to ensure their safety and that of the public. Working for long periods of time without a break can be hazardous for everyone.
During a snow event, it is always recommended to travel only if necessary. If you must travel, check conditions in advance through safetravel U.S.A., and always allow extra time to arrive at your destination. Always let someone close to you know when you will be travelling, your expected estimated time of arrival, your route, and that you’ve arrived at your destination safely.
Unfortunately, Lincoln County cannot be responsible for pulling your car from the ditch. Doing so could cause damage to county equipment or to your personal vehicle. Our operators are equipped with radios and have the ability to report an accident or situation to emergency personnel.
Gravel roads are secondary to paved roads. We will get them cleared as soon as possible.
We wish we had enough snowplows and drivers to take care of every road right away, but resources are limited and so we must adhere to a carefully laid out system for clearing the roads. If we allowed our plows to be diverted each time a special request was made, our system would not be effective and it would take longer to get all of the roads cleared. To keep snow removal operations effective and efficient, plows are not permitted to deviate from their assigned routes.
Ordinance 0604-13 - Lincoln County’s nuisance ordinance prohibits the pushing or piling of snow onto a county road, county highway or county right-of-way. These piles of snow can cause serious injuries or fatalities if hit by a vehicle. They also cost the county funds to remove or push back. Because they can become very solid, and at times contain debris; snow piles can cause serious damage to county snow removal equipment. Any violation of the county ordinance is punishable by 30 days in jail and a $200 fine.
Lincoln County’s nuisance ordinance prohibits the pushing or piling of snow onto a county road, county highway or county right-of-way. These piles of snow can cause serious injuries or fatalities if hit by a vehicle. They also cost the county funds to remove or push back. Because they can become very solid, and at times contain debris; snow piles can cause serious damage to county snow removal equipment. Any violation of the county ordinance is punishable by 30 days in jail and a $200 fine.
Each snowplow has an assigned route. Hours are adjusted according to the significance of the weather event. As weather conditions change, we may need to alter our routes in the midst of operations in order to control drifting snow, ice, or other special problems. We cannot give you an estimate of when your road will be cleared due to changing weather conditions.
Each snowplow has an assigned route. If the trucks spread salt on their way to their destination, then they wouldn’t have enough to spread along their own route. Plowing along the way wold mean it would take much longer until the truck reaches its assigned route.
Different types of storms require the use of different techniques.
High winds can cause a precarious situation. Adding salt/sand to drifting conditions can seriously increase the buildup of snow and ice on a roadway making it more treacherous. At times, the best action would be to limit the amount of salt/sand as to prevent heavy drifting and snow/ice buildup. The decisions made by experienced crew and supervisory personnel are critical under these conditions.
The potential for a medical emergency does not warrant priority treatment. Anyone needing an ambulance in a medical emergency should dial 911 and all necessary steps will be coordinated to get emergency personnel to you.
During a severe weather event, our department is understandably very busy. We advise limiting your travel, or staying off of the roads entirely. Check your television or radio for local weather and road conditions. Check with Safe Travel USA for more detailed road conditions.
Our office personnel will not have the latest road conditions. Our phone lines should only be used primarily to alert us of a special problem relating to the snow removal operations during a severe weather event.
If your mailbox was damaged or knocked over during a snow event by the snow plow, our apologies. Please wait until the event has passed and contact the Highway Department Secretary at 605-764-5841.
Safety is our number one concern. As with any truck, if you are not able to see the operator in his driver side mirror, then the operator may not be able to see you. Following the plow too closely can have deadly results.
Please give our operators space to work at a minimum safe following distance of 50 feet or better to allow for the dispersal of salt and sand. Please allow extra room at all stop signs as well as the operator may need to dispense sand at an intersection or back up to clear the intersection properly. This will help prevent potential damage to your vehicle.
Lincoln County plows are considered emergency vehicles. A plow may continue slowly and cautiously through a stop sign depending on how much snow is being pushed as they are unable to get moving again if they are plowing a heavy snowfall. As always, safety is our number one concern. Please allow extra room for a plow to back up if necessary to resume plowing when traffic has cleared a busy intersection.
There are several reasons that the plows operate at slower speeds. At slower speeds, the plow operator is able to clear the lanes more effectively. During a snow event, our plow operators are monitoring several different conditions at one time. The operator is attempting to try to clear as closely to the center line as possible and may occasionally cross the center line due to decreased visibility. This leaves a very slim margin of error.
The operator must also pay attention to the need to distribute sand/salt as needed as well as monitor oncoming traffic, mailboxes, and other obstacles that may come up. The operator is required to do this during a time of severely reduced visibility.
At times, road conditions warrant the use of sand, but can actually make driving conditions more hazardous later. During and after a weather event, sand, wind, and increased traffic flow can exacerbate snow and ice buildup by packing it down to the point that a plow is no longer effective. This can be a very dangerous situation for traffic. The highway department then has no choice but to use large equipment to remove snow and ice buildup to improve the condition of a road.
At times it is absolutely necessary to temporarily block intersections and roads for cleaning to ensure the safety of the public. These roads are only blocked or slowed for long enough to get them cleared. It is always a good idea to allow extra time when travelling so that you can adjust for changing road conditions and cleanup efforts after an event.
If you believe someone you know is a danger to themselves or others and won’t seek voluntary treatment, you can contact the Lincoln County State’s Attorney’s Office at 605-764-5732.
The Civil Deputy State’s Attorney and his assistant oversee the filing of the petitions, and will assist you with completing the required information including the facts which you believe indicate the need for involuntary commitment. As the petitioner, you must be 18 years or older.
A person is subject to involuntary commitment if said person suffers from a severe mental illness, and due to that severe mental illness, is a danger to themselves or others and is in need of immediate intervention.
A severe mental illness is defined under the SDCL 27A-1-1 (18) as a substantial organic or psychiatric disorder of thought, mood, perception, orientation, or memory which significantly impairs judgment, behavior, or ability to cope with the basic demands of life.
a substantial organic or psychiatric disorder of thought, mood, perception, orientation, or memory which significantly impairs judgment, behavior, or ability to cope with the basic demands of life.
The following alone do not constitute a severe mental illness:
No. The State’s Attorney’s Office represents the petitioner at the hearing, so there is no need for you to hire your own attorney.
The State’s Attorney’s Office realizes that people may be reluctant to testify because they are afraid the mentally ill person will be angry with them or blame them if he/she is committed. The State’s Attorney’s Office will be sensitive to that, and if there is enough evidence without calling you as a witness, we will try not to have you speak. However, in some cases the petitioner will need to testify. In those cases, the State’s Attorney’s Office will advise you that you may tell your loved one/family member that you don’t want to testify, but that we are requiring you to.
Please feel assured that the Lincoln County State’s Attorney’s Office and Board of Mental Illness work closely with law enforcement and mental health professionals to assure proper handling of these cases.
If you believe someone you know is a danger to themselves or others and won’t seek voluntary treatment, you can contact the Lincoln County State’s Attorney’s Office at 605-764-5732. If it is an emergency or after regular business hours, please contact the Lincoln County Sheriff’s Department at 605-764-5651.
You will need to have a new deed prepared to add an individual.The register of Deeds does not prepare these documents. It is recommended that you speak with an attorney about this process. There is a recording checklist available if you wish to prepare the deed yourself.
Lincoln does not currently provide online access to documents. You may contact our office by email or by calling us at (605) 764-5661
Your deed should have been sent to you from the Title Company after your closing. We do not send any documents out unless requested. Copy fees will apply.
Our recording fees are subject to change.
Previous to any marriage within the State of South Dakota, a license must be obtained from the Register of Deeds of any county. You do not need to purchase the license in your county of residence or in the county you will be married in; you may purchase the license in any South Dakota county as long as you will be married in South Dakota.
What documents to bring and printable application
To order a vital record, please refer to the appropriate section in our vital records page.
To speed up the titling process please be sure to include the following documents for your Motor Vehicle and Boat applications:
A Motor Vehicle and Boat titling application must be filled out and SIGNED on the second page of the application.
Indicate the way the names are to be joined (either "and" or "or") on the title application and the title or MSO or Title Reassignment Form (if applicable). If you pick “and” all owners must sign every document.
If you are mailing in your information, please include the following information via note or letter:
*Fees are calculated at the time your paperwork is received. The amount on line 13 of your title application does not include registration.
Additional Motor Vehicle Forms can be found at the Department Of Revenue website.
Payments we accept:
Money orderCashier’s checkCashCredit
SERVICE FEE OF 2.4% OF TRANSACTION TOTAL
Please contact the office prior to coming as we will need the following information before your transaction can be completed:
We will contact your lienholder for the information by fax and call you when we have the information.
You will need to complete the forms available for download at South Dakota Department of Revenue website and provide them to the buyer.
Will need to provide the following documents:
State law does not provide for refunds when an individual moves out of state unless the validation stickers have not been used or placed on the vehicle and are returned within thirty days from the effective date of the license/tab.
The state law does not provide for a refund when a vehicle is sold, but you may carry that over to a new car licensed in your name.
The Lincolnc County Treasurer’s Office computes the price of your tag based on the model year and the weight of your vehicle. If a non-commercial motor vehicle is an automobile, pickup or van with a manufacturer's shipping weight, including manufacturer's accessories, of 10,000 pounds or less, the license fees for the vehicle shall be based on the regular noncommercial license fee schedule. However, if the noncommercial motor vehicle is a pickup that weighs more than 6,000 pounds, the owner has the option of paying the license fees under the noncommercial license fee schedule or the noncommercial declared gross weight fee schedule.
You can obtain further information at SD Cars
Annual renewal notices for commercial and non-commercial vehicles are mailed three months prior to the month they are due.
Money orderCashier's CheckCashCheckACH - E-Check - on line property taxes $1.50 per Total PaymentCredit Card - Discover, Visa, Mastercard, American Express Service Fee of 2.4% of total
Convenience fees will show as a separate charge on your statement
You can visit any kiosk in South Dakota. Locate a kiosk on the SDCars Website
You can renew your tags on the SDCars Website.
No. The County Veterans Service Office does not have direct access but we can help you.
Yes. The county Veterans Service Office has Department of Defense (DOD) and National Personnel Records Center forms available for completion.
Yes. The County Veterans Services Office assists in submitting forms for the South Dakota Veterans Bonus Program.
The County Veterans Service Office offers advice and guidance on eligibility for veterans and their dependents concerning interment at the National Cemetery.
The Lincoln County Weed Department controls declared noxious weeds along Lincoln County right-of-ways and in some township right-of-ways. They also investigate complaints of noxious weed infestations on public and private lands and enforce South Dakota Weed Laws per SDCL 38-22
Spray begins sometime in May and continues through October and sometimes into November. Weather is always a factor.
All noxious weeds that are declared by state and local boards. Every attempt is made to avoid wild flowers, milk weed and other plants used by pollinators.
We generally try to spray only where there are noxious weeds or "spot spray". We do spray the entire ditch in areas that have problem infestations or heavy weed pressure.
You may contact the Lincoln County Weed Department at:
Weed Office: 605-764-6341
Highway Department: 605-764-5841
Email Weed Department