Codington County Equalization Office Begins Lake Reappraisals, Tax-Exempt Property Review in Watertown, SD

Northeast Radio SD News – Watertown, SD - The Codington County Equalization Office is tackling a busy late-summer schedule that includes ongoing property reappraisals, staff hiring, and preparations for a mandatory five-year review of tax-exempt properties across the county.

Director of Equalization Shauna Constant delivered the department’s monthly update to the Codington County Board of Commissioners, outlining key deadlines and field operations currently underway.

Field work remains active around local water bodies as staff work through seasonal assessments.

“The appraisers are still out doing the lake reappraisal,” Constant reported to the board.

To help handle the workload, the department is actively working to fill an open staff role. Constant noted that she and staff member Natalie were conducting interviews for an appraiser assistant position with the goal of bringing a new team member on board in short order.

“Hopefully we can get somebody in and started soon,” she said.

Looking ahead to the fall, the Equalization Office is preparing for two major November 1 application deadlines: flooded farm land relief and property tax exemption renewals.

Constant highlighted that 2026 marks the required five-year re-application cycle for all tax-exempt entities operating within Codington County.

“Every five years, we have to send out applications to every tax-exempt entity, including churches, cemeteries, things like that,” Constant explained. “Happens to be the 5th year this year. So we’ll start a little early and get them out to make sure everything gets returned.”

Once applications are collected this fall, department staff will begin processing and evaluating all submissions starting in November.