The Department of Equalization is responsible for applying the proper classification to property as well as calculating the full and true valuation of all property (structures and land) within Davison County for ad valorem purposes. Our mission is to serve the tax payers of Davison County by providing fair and equitable property tax assessments. The Department of Equalization staff discovers, lists and values all real property within the county for the property taxation purposes. This includes identifying properties to be appraised, conducting on sight inspections of single & multi-family residential buildings, mobile homes, commercial and industrial properties, and agricultural land and improvements.
10-6-119. Basis for determining valuation for tax purposes–Cost, market and income approaches to appraisal considered. The director shall individually assess each tract of real property at its fair market value. In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not adopt as a criterion of value the price for which a tract of real property would sell at a forced sale, or in the aggregate with all other tracts of real property in the county. The director shall determine the fair market value by appropriate consideration of the cost approach, the market approach, and the income approach to appraisal. The director shall consider and document all elements of such approaches that are applicable prior to a determination of fair market value.
10-6-104. “Fair market value” and “full and true value” defined. As used in this chapter and §§ 10-28-12, 10-28-13, 10-29-9, 10-29-9.1, 10-33-14.1, 10-35-10.1, 10-37-8, 10-37-9.1, 10-38-1, and 10-38-14, the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive and open market under all conditions requisite to a fair sale between a willing buyer and a willing seller, each acting prudently and with full knowledge of the relevant facts, and assuming the price is not affected by any undue stimulus.
Karla Love, Director
Office Phone: (605) 995-8613
|Assessor: Carla Wittstruck
|Assessor: Jared Olsen
|Assessor: Crystal Longhenry
|Database Coordinator: Sabrina Velin-Kraus
|Administrative Assistant: Robin Dutt
Karla Love, Director of Equalization
Karla Love was appointed as Director of Equalization for Davison County in October 2020. She had began working for the DOE in January of 2018. Karla graduated from Howard High School and attended college at South Dakota School of Mines & Technology and graduated from Augustana College with two bachelors degrees, Computer Information Systems and Business Administration. She lives in Mitchell with her husband, Robert, and their children.
Attention Farmers: If you have land that has been flooded for 3 consecutive growing seasons, you may be eligible for a valuation adjustment. Contact DOE
All property cards are maintained within this office and are available for the public to view. The office has four (4) State of South Dakota Certified Assessor Appraisers who routinely visit properties to derive current market valuations.
The administrative personnel are available to assist the public with a variety of functions such as completion of forms for owner occupancy status, applying discretionary credits, renewable resource credits, mapping, reappraisal letters and scheduling of all appointments.
Property Information may be found PROPERTY INFORMATION.
What Assessors Do
Assessor Facts and Frequently Asked Questions
The Department of Equalization is responsible for applying the proper classification to property as well as calculating the full and true valuation of all property (structures and land) within Davison County for ad valorem purposes.
Assessor FAQ <PDF>
- Application for Disabled Veteran Property Tax Exemptions
- Continuing Tax Exempt Status of a Private Organization
- Application for Property Tax Exempt Status
- 2022 Owner Occupied Form
Residents should come to or contact this office to:
- Research PROPERTY INFORMATION
- Obtain an Explanation of the Assessment on their Property
- Obtain information on the Board of Equalization (Local, County, State)
- Obtain Information on Appeal Process
- Obtain Owner Occupied Application Form
- Exempt Property Applications
- Flooded Land Applications