Land · South Dakota tax certificate guide

South Dakota tax certificate sales by county

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South Dakota offers its tax certificates on the third Monday of December, but a 2006 statute quietly changed who the buyer usually is. Unless a county board of commissioners has voted to waive the rule, the county itself holds every certificate its treasurer issues, and the December sale is, in substance, a sale to the county. The routes open to everyone else are a waiver county public sale, an assignment of a county held certificate at the treasurer's office, and the county's own auctions of land it has taken by tax deed.

The end of the road changed in 2024 as well: whoever takes a tax deed, county or private holder, must put the property up at public auction within a year, and whatever the auction brings above the taxes, penalty, interest and costs goes back to the former owner. The ten counties below are the largest in the state, and each page states the channel that county actually runs, because in South Dakota the channel, not the calendar, is the first thing a buyer needs to know.

Verify before you go: a city or town can move a date, change terms, cancel a sale, or pull parcels at any time. The official sale list is the final word.

The 10 counties

Each row links to that jurisdiction's own page: selling office, venue or platform, deposit, payment terms, leftover channel, and sources. Where a jurisdiction has not posted a dated sale, the row says so instead of projecting a pattern onto it.

How South Dakota tax certificate sales work

• The sale sits on the calendar by statute. On the third Monday of December each year, between 9 a.m. and 4 p.m., the treasurer offers at public sale at the courthouse a tax certificate for every parcel with unpaid taxes from the preceding year or years, adjourning from day to day until all certificates are offered. The list closes at the end of business on the first Monday of December, and notice is published once during the week before the sale in the county official newspapers (SDCL 10-23-2, 10-23-3 and 10-23-7).
• Where the public may bid, bids are interest rates. A bidder pays the full taxes, interest and costs and names the interest rate the bidder will accept; the lowest rate is the best bid, and no rate above 10 percent per year is a valid bid. The treasurer collects $10 for each certificate (SDCL 10-23-8 and 10-23-19).
• Since 2006 the county is the default holder. No county may sell any tax certificate unless its commissioners have adopted a resolution waiving SDCL 10-23-28.1, and the county is the holder of any certificate it issues. A certificate nobody buys is bid off to the county, a county held certificate bears interest at the Category G rate, and the property is not readvertised while the county keeps its interest (SDCL 10-23-24, 10-23-25, 10-23-26 and 10-23-28.1).
• The assignment is the standing public route. Any person may pay the treasurer the taxes, penalty, interest and costs on a county held certificate, together with every unpaid and subsequent tax on the parcel, and take an assignment of the county certificate with all the rights the county had, as if the person were the original purchaser (SDCL 10-23-27 and 10-23-28). A waiver county also sells unsold certificates at private sale after the December sale closes (SDCL 10-23-12).
• Redemption runs until the deed issues. From a private holder the owner pays the certificate sum plus interest at the rate the property was sold, plus later taxes paid at the same rate; the county may deduct a fee of up to $50 from the holder's proceeds on redemption. From the county the owner pays all delinquent taxes with penalty and interest plus the costs of advertising and selling (SDCL 10-24-1, 10-24-5 and 10-23-8).
• The deed proceeding has a hard clock. It may be started after three years from the sale and must be completed within six years, or the certificate and the lien are cancelled and forever barred; the same clock binds the county. Before any deed, the holder must buy up every prior tax certificate the county holds on the parcel. Notice of intention is served on the owner of record, the person in possession, the person in whose name the property is taxed, and mortgagees, lienholders and creditors of record, and redemption finally expires 60 days after the affidavit of completed service is filed (SDCL 10-25-1, 10-25-3, 10-25-8, 10-25-10 and 10-25-16).
• Since 2024, a deed ends in an auction. Whoever takes a tax deed, the county or a private holder, must offer the property at public auction within one year of the deed; the proceeds pay the deed and sale expenses first, are prorated across the tax levies until all tax and interest are paid, and any surplus left after taxes, penalty, interest, county liens and other costs is returned to the prior owner of record, or sent to the Unclaimed Property Division if the owner cannot be found within 180 days (SDCL 10-25-39, 10-25-39.1 and 10-25-39.2).

South Dakota at a glance: certificates are offered the third Monday of December, the county holds them by default under SDCL 10-23-28.1, the deed window runs from year three to year six, and since 2024 a tax deed ends in a public auction within one year with the surplus returned to the prior owner (SDCL 10-25-39).

Research the parcels before you bid

A sale list gives you the parcel, the date, and the opening terms. It does not give you the owner, the value, or the rest of the picture: liens, foreclosure status, and parcel history. PropertyRadar is the data platform for that layer. It carries owner records, assessed and market values, foreclosure and tax data, and property history for parcels across the country, searchable by address, owner, or county, including parcels that never reach a sale list.

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Get the alert, not just the calendar.

The dates on these pages are the free layer. The Pine membership is the paid layer, proven in New York: members pick their counties, get alerts when a sale is scheduled or a list posts, and receive the full property list with the analysis already done. South Dakota jurisdictions open from the interest list first, in the order readers join it.

Keep going

Once a deadline puts you in a sale, the Land Investor Due Diligence Toolkit is the checklist and bid worksheet to run on each parcel before you bid.