County Treasurers

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.

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Motor Vehicles
Title & Registration
Statistical Reports
Motor Vehicle Forms
Motor Vehicle Trainings
Plate Information
Emblem Decal List
Mobile Homes
Property Tax Relief Programs
Tax Deeds
Appropriation of Proceeds from Tax Deed Sales
County Treasurers Online Forms

Motor Vehicles

Title & Registration

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).

Statistical Reports

Motor Vehicle Forms

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

Motor Vehicle Trainings

Plate Information

See the list of plates currently available in South Dakota on the Personalized and Specialty Plates page of our site.

Emblem Decal List

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.

Mobile Homes

Transferred or Reassigned

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.

Moved, Destroyed or Transferred from a Taxable to an Exempt Entity

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).

Stay Up-To-Date with the Motor Vehicle Division

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.

Property Tax Relief Programs

Sales & Property Tax Refund for Senior & Disabled Citizens

What the Program Does

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.

To Be Eligible

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).

Assessment Freeze for the Elderly & Disabled

What the Program Does

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).

To Be Eligible

To Apply

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.

Property Tax Reduction from Municipal Taxes for the Elderly & Disabled

What the Program Does

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.

To Be Eligible

To Apply

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 Deeds

Tax Deed Sales Process

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

Appropriation of Proceeds from Tax Deed Sale

When No Rental Proceeds Are Involved

  1. First all Costs related to taking and selling of the tax deed piece of property are subtracted from the proceeds of the tax deed sale and credited to the County General Fund. SDCL 10-25-39
  2. The remainder of the proceeds from the sale of each piece of tax deed property is apportioned as the land lies i.e. to all the funds and taxing districts allocated to that individual piece of property. Unless otherwise directed, use the tax apportioning factors of the year the piece is sold, regardless whether the remaining balance after costs, exceeds or not the balance of abated taxes.

When Rental Proceeds Are Involved

  1. All costs related to taking the tax deed of a rental property shall be deducted from the rental proceeds and shall be reimbursed into the County General Fund.
  2. All additional proceeds shall be apportioned to all funds and taxing districts in the same manner as if the property were still contributing in taxes. SDCL 10-25-27 & 7-31-12

Tax Deed Statuses & Timeline

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.

Payment and Receipt of Property Taxes

SDCL 10-21 The following laws define when property taxes are due to the County Treasurer’s Office.

Collection of Delinquent Property Taxes

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.

Sale of Real Property for Taxes and Assessments

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.

Redemption from Tax Sales

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.

Tax Deeds

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.