Shawna Constant

Data Base Coordinator
Michelle Pederson

14 1st Ave. SE
Watertown, SD 57201

Email Email Equalization

Phone (605) 882-6274

Fax (605)882-5387

Office Location
Codington County Courthouse, First Floor

The Codington County Director of Equalization is appointed by the Codington County Board of Commissioners.

The function of the Director of Equalization Office  is to annually value all real property in Codington County at its full and true value.  The Director of Equalization and her staff are responsible for discovering, listing and  valuing all real property within Codington County.  They are also responsible for 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.  The  office is responsible for determining the taxable value of over 16,000 parcels.

The Director of Equalization has a number of  additional responsibilities which include; providing equalization between classes of property; deciding on adjustments to properties; reviewing all abatements; administering all state  laws pertaining to the ad valorem property tax assessment; providing for the  review and appeal of assessments; testifying in court on assessments; and  deciding on tax exemptions and tracking each exemption.

The Director of Equalization and her appraisal staff 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.  Requirements for re-certification include; attending and passing the annual Department of Revenue sponsored  school; attending workshops, and attending the South Dakota Association of Assessing  Officers Conferences.

Helpful Links

Department of Revenue & Regulation Property Tax Division

Property Tax Forms & Applications