14 1st Ave. SE
Watertown, SD 57201
Codington County Courthouse (Lower Level)[divider type=”divide-3″] [/divider]
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.