Property Valuation

In South Dakota, which statement about assessed value for property tax purposes is correct?

AAssessed value always equals market value
BAssessed value is determined by the county assessor and may be set at a percentage of market value✓ Correct
CProperty owners set their own assessed values
DAssessed value is only relevant for commercial properties

Explanation

In South Dakota, county assessors determine the assessed value of property for tax purposes. South Dakota law requires property to be assessed at its full and true value (market value), though effective assessment practices and periodic reassessment cycles may result in some variation.

Related South Dakota Property Valuation Questions

Practice More South Dakota Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free South Dakota Quiz →