MISSION STATEMENT:
To accurately identify, list, assess and classify all taxable properties to achieve fairness and equity in values for the preparation of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
VISION STATEMENT:
To be a model of assessment administration with a reputation for delivering impartial, accurate, and understandable assessments that exceed statutory requirements while providing our customers with prompt, courteous and professional service.
*** 2023 Assessment notices have been mailed. Please watch for them in your mailbox. ***
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.
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CONTACT US: |
Karla Love, Director
Email: [email protected]
Assessor: Carla Wittstruck
Email: [email protected]
Assessor: Jared Olsen
Email: [email protected]
Assessor: Crystal Longhenry
Email: [email protected]
Database Coordinator: April Vennard
Email: [email protected]
Administrative Assistant: Robin Dutt
Email: [email protected]
Karla Love, Director of Equalization
Karla Love was appointed as Director of Equalization for Davison County in October 2020. She 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, Taylor & Sydney.
ALERTS:
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
Beginning March 2023, all property cards will be available on our GIS website.
What Assessors Do
Assessor Facts and Frequently Asked Questions
Assessor FAQ <PDF>
Forms
- Application for Disabled Veteran Property Tax Exemptions
- Continuing Tax Exempt Status of a Private Organization
- Application for Property Tax Exempt Status
- Owner Occupied Form
- Inundated Application
- Objection to Real Property Assessment PT17