Director of Equalization


  • Administering all state laws pertaining to the ad valorem property tax system
  • Assisting with abatement
  • Continuing to educate the public on the South Dakota tax system
  • Determining tax exempt status for applicable properties
  • Determining the taxable value of approximately 8,200 parcels.
  • Discovering, listing, and valuing all real property within Kingsbury County
  • 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
  • Mailing all assessments notices by March 1 of each year
  • Providing equalization between classes of property
  • Testifying in court on assessment issues
  • Working through the appeal process with review boards

The function of the Equalization Office is to annually value all real property in Kingsbury 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 but the equalization office is concerned with fair and equal market value, not taxes.

The office also works with:

  • Owner occupied applications
  • Discretionary formulas
  • Elderly and disabled assessment freezes
  • Renewable energy credits
  • TIF disctricts
  • Veteran's property tax relief programs

Director of Equalization: Tammy K. Anderson, CAA

Deputy: Maggie Purintun, CAA

Phone: 605-854-3593

Fax: 605-854-3833


Mailing Address:

PO Box 158

De Smet, SD 57231

Summer Hours:

Effective May 1st the office will be closed on Tuesdays, Wednesdays & Thursdays for re-appraisal purposes.  If there is something we can do for you while we are in the car, please feel free to contact my personal cell phone at: 605-880-6661.

Thanks and make it a great day!!

Office Hours:

Monday-Friday 8:00 am-5:00 pm

Closed over noon hour.

Closed all State and Federal Holidays.