Director of Equalization-Michael Hauke
The function of the office of the Director of Equalization
is to annually assess all taxable real property in Brule County for property
tax purposes. This office is responsible for the accurate assessment and
inventory of all parcel and is the tax base for local government funding for
all cities/towns/county, local school districts, townships, and various other
tax districts such as fire, water, and ambulance.
All property in South Dakota is assessed annually at its fair market value as
defined in South Dakota codified law 10-6-1.3. The assessment date is November
1st. Property taxes applicable to this assessment will come due in the year
following the assessment year.
The Director of Equalization does not determine the property tax. The local
governments and taxing districts will determine the property tax based upon
budgetary needs. The Director of Equalization is responsible for assessing all
property at market value to ensure that the property tax burden is equally
spread across all taxable property in the county.
The equalization office is also responsible for Zoning, GIS
mapping system, County Plat approval, and is the point of contact in the county
for the national floodplain program.
ASSESSMENT BASIC VIDEO