When people think of county revenues, they often think of property taxes and vehicle titles and registrations, which account for the majority of revenue in county budgets. The treasurer, as the tax collector is responsible for collecting all taxes for the county, and all property taxes for cities, school districts and any other political district authorized to levy real estate taxes.
As our partner in the issuing of titles and registrations, we want to make sure you have the information and tools necessary to do your job.
For key information related to the Division of Motor Vehicles, download our online procedures manual (PDF)
For a list of licensed motor vehicle dealers in South Dakota, including their address and telephone numbers, see our Active Dealer List.
If at any time you have questions, please call our Information Section at (605) 773-3541 Option 5 (County Officials) or email us at motorv@state.sd.us.
Some registrations may be exempt from the 4% motor vehicle excise tax. For a list of exemptions listed by the tax code number they represent download our Motor Vehicle Exemption (PDF).
| Form Title | Form Number |
|---|---|
| County Supply List | Form 1700 |
| Motor Vehicle & Boat Title Application | Form 1001 |
| Duplicate Title Application | Form 1002 |
| Tax Payment Verification | Form 1007 |
| Out-of-State Dealer Tax Assessment | Form 1004 |
| Tribal Member Exemption form the MV Excise Tax Application | Form 1005 |
| Replacement of License Plates, Registration Stickers, or Lost Title Application | Form 1006 |
| Farm Decal Application | Form 1008 |
| Mobile/Manufactured Home Affidavit | Form 1009 |
| Notice of Intent to Sell or Dispose of Mobile/Manufactured Home | Form 1010 |
| Movement or Disposal of an Abandoned Mobile/Manufactured Home Affidavit | Form 1011 |
| Succession Affidavit | Form 1013 |
| Motor Vehicle Affidavit | Form 1012 |
| Low Speed & Off-Road Vehicle Affidavit | Form 1015 |
| Rebuilt Motor Vehicle Affidavit | Form 1016 (PDF) |
| Truck Tractor Converted to a Motorhome Affidavit | Form 1017 |
| Request for Tonnage Decals | Form 1100 |
| Refund Request | Form 1600 |
| Salvage & Recovered Theft Statement | Form 1020 |
| Power of Attorney | Form 1023 |
| Report of Sale | Form 1024 |
| Bill of Sale | Form 1025 |
| Notice of Abandoned, Unpaid Repair Bill, or Auction Agency | Form 1026 |
| Lease Tax Worksheet (Out-of-State) | Form 1027 |
| Lease Tax Worksheet (In-State) | Form 1028 |
| Extended Consideration Lease Tax Worksheet Sale | Form 1029 |
| Motor Vehicle Complaint Form | Form 1702 |
| County Supply Request | Form 1700 |
| Personalized License Plate Application | Form 1301 |
| Veteran & Active Duty Military Member License Plate Application & Affidavit | Form 1302 |
| Military License Plate Application | Form 1303 |
| Special License Plate Application | Form 1304 |
| Physically Disabled Parking Permit & License Plates Application | Form 1305 |
| Exempt Entity License Plate Application | Form 1307 |
| Duplicate License Plate or Registration Sticker Affidavit | Form 1308 |
| ELT Notice to Submit Title | Form 1502 |
| ELT Lien Release | Form 1503 |
See the list of plates currently available in South Dakota on the Personalized and Specialty Plates page of our site.
Members of approved nonprofit organizations are eligible to purchase organization license plates from their county treasurer which allow for placement of organization decals on a special license plate. See below for a list of organizations who are currently offering decals for sale.
Any mobile or manufactured home that is transferred or reassigned must be accompanied by an affidavit stating all property taxes due and payable at the time of transfer have been paid in full as described in SDCL 10-4-2.5 and SDCL 10-21-37. Property taxes are due and payable as of January 1.
Any mobile or manufactured home that will be moved, destroyed, or transferred from a taxable to an exempt entity must be accompanied by an affidavit stating all property taxes are due and payable (the tax bill in hand) and all current year’s property taxes have been paid (the next year’s taxes) as described in SDCL 10-4-2.7. The county treasurer will estimate the current year’s property taxes based on the existing tax levies with the South Dakota Mobile Home Listing Form and Assessment Record (PDF).
As a county treasurer, if you are interested in receiving updates and would like to be included in testing RV88 or other training opportunities, please sign up to receive our Motor Vehicle emails through the form at the bottom of this page.
This program is a method of returning to senior and disabled citizens some of the dollars they pay each year in sales and property taxes.
This program is not intended for everyone, however, if the applicant meets all of the following requirements in 2022, they would be eligible for a refund:
To receive a property tax refund on their home, applicants must meet the age or disability and income requirements listed under the sales tax section above. In addition, they must also be able to answer “yes” to one of the following questions:
If they answered “yes” to either of the last two questions and meet the age or disability and income requirements, they are eligible for a property tax refund. Learn more in the Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities (PDF).
This program reduces the assessed value of the homeowner's property. Property is defined as the house, a garage, and the lot upon which it sits or one acre, whichever is less. Additional information is available in our Freeze on Assessments: Dwellings of Disabled and Senior Citizens Brochure (PDF).
Applications are available online or at any county treasurer's office beginning in January of each year and must be submitted annually to the local county treasurer's office on or before April 1st.
Reduces the homeowner’s city property taxes the year following their application. Property is the house, garage and the lot upon which it sits or one acre, whichever is less.
An application for Property Tax Reduction from Municipal Taxes for the Elderly and Disabled is available online or at any county courthouse beginning in January of each year. Applications must be submitted annually to their county treasurer on or before April 1st. Learn more in the Property Tax Reduction: Municipal Tax Relief for the Elderly and Disabled (PDF).
Tax deed notices are to be read prior to a tax deed sale. All delinquent taxes, penalties and interests are abated and are not the responsibility of the new owner of deed. All special assessments except for delinquent municipal special assessments SDCL 10-25-12 are abated from the property. Only city special assessments, delinquent property taxes, current property taxes & future property taxes stay with the property and are the responsibility of the new owner.
All county liens, mechanic liens, judgments and mortgages are released from the tax deed property and do not follow deed to new owner. State and federal liens stay with the property. Any information / questions / negotiations on these liens needs to be directed to the appropriate form of government not the county. SDCL 10-25-12
Pennington County issues and files a Quit Claim Deed to the property in the name requested by the purchaser. The New Owner may need to clear the title through a Quiet Title Action. SDCL 43-30-26.01 and 43-30-26.02
As a Reminder: Always discuss your specific situation with your State’s Attorney and the actual statutes for guidance. This is intended to be an outline.
SDCL 10-21 The following laws define when property taxes are due to the County Treasurer’s Office.
SDCL 10-22 The following laws explain when and how property owners are notified when property taxes are delinquent. Distress warrants may be issued against an individual for delinquent mobile home taxes or taxes on buildings on leased sites.
SDCL 10-23 When it is determined that the property taxes due are uncollectible, the county may sell the property at a tax deed sale. The following laws provide information on notification to property owners, when sales may be conducted, and the information that needs to be given to purchasers.
SDCL 10-24 In South Dakota, property owners have a period of time during which they can repurchase (redeem) their property by paying the amount owed, including taxes, interest, penalties and additional costs incurred.
SDCL 10-25 A tax deed is a legal document that grants ownership of a property to a government body when the property owner does not pay property taxes due. The deed gives the county the authority to sell the property in order to collect the delinquent taxes due and to transfer the property title to the purchaser.
