RHODEN: Six Counties Implement Property Tax Cut
November 9, 2026
PIERRE, S.D. –Beginning January 1, 2027, six South Dakota counties will implement Governor Rhoden’s property tax cut, SB 96.
“We delivered the largest property tax cut in the history of South Dakota, and it is so rewarding to see it become reality,” said Governor Larry Rhoden. “My Department of Revenue is working hard to help the counties with implementation so South Dakotans can see the full benefit of this tax relief.”
The counties adopting the local option property tax cut are:
- Custer County
- Lawrence County
- Lincoln County
- Meade County
- Pennington County
- Fall River County
Governor Rhoden previously unveiled a county map that shows how much South Dakotans save under both SB 96 and SB 245.
Revenue from a 0.5% County Gross Receipts Tax will be directed to each county’s property tax reduction fund, which provides a credit against owner‑occupied property tax bills as required by state law. Under South Dakota Codified Law (SDCL 10‑52B‑10), counties may establish or adjust these tax rates on January 1 or July 1 of each year.
The tax cut question was defeated by voters in Codington and Brown counties on November 3rd.
