Equalization

Eric Booth - Director of Equalization

104 E. Capitol Ave.
Pierre, SD 57501
phone: (605) 773-7483
fax: (605) 773-7479
Email: Equalization.Office@co.hughes.sd.us

The Director of Equalization has the responsibility of estimating the market value of taxable properties. Specifically, the assessment function includes the discovery and description of taxable property, the appraisal of this property, and the maintenance of records linking properties to their respective owners and placing assessed values and owners' names on the assessment roles. The Director of Equalization has a number of additional responsibilities; some of them are: provide equalization between classes of property; deciding on adjustments to properties, such as abatements; administering all State laws pertaining to the ad valorem property tax assessment; providing for the review and appeal of assessments; testifying in court on assessments; and deciding on tax exemptions and tracking each exemption.

In 2019 the total taxable property valuation in Hughes County was $1,702,666,334. Of that total, $463,118,079 was assessed as ag property.

The annual "Assessor's Notice to Property Owners" is mailed out in March of each year. A complaint on your assessment may be made to your consolidated board of equalization. Forms are available on the SD Department of Revenue website. Objection to Real Property Assessment and Objection for Bare Agricultural Land.

City of Pierre Property Owners - Consolidated Boards of Equalization - The Pierre City Commissioners, Pierre School Board and the Hughes County Commissioners have agreed to act as a consolidated board of equalization concerning properties located within the city limits of Pierre. This consolidated board of equalization meets on the second Tuesday in April and shall remain in session no longer than three weeks. If you have property within the city limits and wish to appeal your valuation to this consolidated board, you must do so in writing with the county auditor no later than the first Tuesday in April.

There is no local board of equalization for the City of Pierre due to this consolidation of boards. Appeal from your County Board of Equalization may be taken to the State Office of Hearing Examiners. Such written notice must be filed with the Chief Hearing Examiner, 523 E. Capitol Avenue, Pierre, SD 57501, no later than the third Friday in May. Appeals to the Circuit Court may be taken from the county board of the Office of Hearing Examiners within thirty days from the publication of the decision. An appeal from the county board to circuit court will prevent an appeal to the Office of Hearing Examiners. However, you may appeal the decision of the Office of Hearing Examiners to circuit court. (SDCL 10-6-50)

Hughes County Real Estate Information