Codington County Reappraisal Delay Will Postpone Lake Kampeska Tax Impact Until 2028

Codington County, South Dakota, emphasizes understanding property tax responsibilities, featuring a house keychain, calculator, and official seal.

Northeast Radio SD News - Watertown, SD - Codington County's Director of Equalization, Shauna Constant, informed the Codington County Commissioners that the full property reappraisal for Lake Kampeska will not be completed this year, postponing the impact of new values on property tax bills until 2028.

The director confirmed that the annual deadline for all property assessment information is November 1st. Any additions or changes to a property made as of that date are considered for the following year's assessment cycle.

While appraisers are currently working on property additions, approximately 200 properties remain in the Lake Kampeska area that will not be finalized by the current assessment deadline.

To ensure fairness, the Director of Equalization stated that no property owner will see a change in their assessed value from the current reappraisal until the entire project is complete.

"We will not be changing it. We'll wait to put all of them on until they're completely done," the director stated.

Under the county's assessment schedule, assessments performed in one year are paid as taxes two years later. For the Lake Kampeska properties, the delay means:

·        Assessments completed in 2026 (next year) will be due and payable as taxes in 2028.

The Equalization office plans to issue a public service announcement (PSA) and send letters to individual property owners to explain the delay and the timeline for when the new values will affect their tax bills.

Commissioners also addressed public confusion regarding recent property tax increases, clarifying the difference between assessment increases and the tax levied to fund the new county jail.

The Director of Equalization confirmed that any tax increase related to the new jail will appear on property owners' 2026 tax bills.

Commissioners noted that property owners should expect a combination of factors to contribute to tax bill increases, including the jail levy, annual assessment increases on existing property, and new building permits and additions.

Appraisers are currently informing property owners that the increase for the jail will be part of the taxes due and payable in 2026.