When Are Taxes Due and Delinquent?
- Property taxes are due on January 1st.
- The 1st half becomes delinquent on May 1st.
- The 2nd half becomes delinquent on November 1st.
If the last day of April or October falls on a weekend, taxes are due the last working day of the month. Interest begins accruing on unpaid taxes starting the first business day after these deadlines, at the rate defined by SDCL 54-3-16. Taxes in South Dakota are paid one year in arrears (e.g., 2022 taxes are paid in 2023).