| Forms: Application for Reduction on Flooded Ag Land Certification of Owner Occupied Request for Ag Land Adjustment |
Director of Equalization – Katrina Johnson
Email: [email protected]
Mailing Address:
Temporary Location – 1611 Vander Horck
PO Box 9
Britton, SD 57430
Phone: (605) 448-5291
Hours:
8:00 a.m. – 4:30 p.m.
Monday – Friday
The function of the Equalization Office is to annually value all real property in Marshall County at its full and true market value, except for agricultural land, which is valued on its productivity value. This value is then used for taxation purposes. The equalization office is concerned with fair and equal market value, not taxes.
Responsibilities:
- Administering all state laws pertaining to the ad valorem property tax system
- Discovering, listing and valuing all real property within Marshall County
- Determining the taxable value of approximately 9,200 parcels (the tax base in Marshall County is just under $1 billion)
- Mailing all assessments notices by March 1 of each year
- Linking real properties to their respective owners and placing assessed values and owners’ names on the assessment roles(types of properties included in the assessment process are: residential, commercial, industrial, and agricultural classes of property)
- Providing equalization between classes of property
- Determining tax exempt status for applicable properties
- Working through the appeal process with review boards
- Testifying in court on assessment issues
- Continuing to educate the public on the South Dakota tax system
- Assisting with abatement
The office also works with:
- Owner occupied applications
- Discretionary formulas
- Elderly and disabled assessment freezes
- Renewable energy credits
- Veteran’s property tax relief programs
Staff Information:
The Marshall County Board of Commissioners appoints the Director of Equalization. The Director of Equalization and staff appraisers must be certified by the South Dakota Department of Revenue in order to assess real property for tax purposes. After initial certification appraisers must be re-certified every five years.
Office clerks assist with maintaining all office records and also must attend necessary training sessions.