County property tax appeal process

Although the deadline to appeal property taxes has already passed for those living in the city limits of Custer, Pringle, Hermosa, Fairburn or Buffalo Gap, those taxed at a county level have until April 1.
Assessment notices for 2025 payable 2026 property taxes have already been sent out. If residents question something in their assessment, they can call the equalization office or stop by the Custer County Courthouse.
Director of equalization Scott Storms said a lot of people come to the courthouse to talk about their assessment, and it is better that way because staff members can go through it with residents. For this, residents can make an appointment by calling 605-673-8170 or drop by the office.
“My goal and philosophy has been to help the taxpayer, so that’s what we’re doing as much as we can. We cannot help everybody, but where we can, we do,” said Storms.
Storms said most people do not understand valuations because the formula is difficult to comprehend.
“I’d rather sit down with them on the computer, show them what’s what, and then they can see how things are done. It makes more sense. Then, they walk away with some understanding,” said Storms.
After that, equalization staff will look at the property in question, the sales and the assessment.
“Once they come in and appeal, then we have to go to the property and inspect the property and verify information and things like that to see if we can help them. And actually, last year that worked out pretty well where some of them could help quite a bit. So that’s the fun part. That’s what we like to do,” said Storms.
If the department of equalization can help residents reduce the value, Storms said it is usually more so on dwellings than land. Then, they can do what is called a step.
“Basically, what it means is it’s a way for us to reduce the value,” said Storms. “If we can come to terms and say, ‘Well, OK, I can do this.’ I think this building wasn’t done correctly or whatever, so I figure that I can help you out this way.”
Sometimes Storms said they cannot do anything because reappraisals were just done and the assessed value was determined.
“If they still disagree with what we’ve what we
ve determined their assessment to be, we pull out this form. It’s called an objection to your value,” said Storms. “They have to have it back before April 1.”
Storms said a lot of people from the area have been appealing for some time and are well-versed in the process.
Board dates for the Custer County Commission to hear appeals have not been set at this time. During the hearing, residents get roughly five minutes to tell the commissioners what they feel their property is worth and why, and Storms will say what he feels the property is worth and why. Then, the commissioners decide the outcome.
“They decide right then and there. Whatever they decide is done,” said Storms.
If residents still disagree with the commissioners, Storms said they can go to the Office of Hearing Examiner which occurs later in the summer. Storms said there are a lot of variables to that as well, and few people go to that. Usually, residents leave it with the commissioners’ decision.
So far, Storms said there are fewer appeals than last year.
The deadline to apply for the Assessment Freeze for the Elderly and Disabled is also April 1.
For this, residents need to be 65 or older and qualify for income and valuation requirements. This process starts at the Custer County Treasurer’s Office.
Income limits are $41,579 for individual residents and $53,459 for multiple-member households. Valuation is based on properties valued at $356,391 or less.
Applications need to be filled out every year, starting in the treasurer’s office.
Eligibility requirements, qualifications and applications can be found at dor.sd.gov or are available to pick up at the courthouse.