Public Utilities, Railroad, & Airflight Property Reports
School District Revenue & Expenditure Information
Taxation of Utility, Railroads and Airline Flight Properties
Pipeline Companies
Natural Gas Pipeline Companies (SDCL 10-35)
The Department of Revenue is responsible for assessing the property of natural gas companies operating in South Dakota.
The operating property is assessed by the department in July and the taxable value is then certified and sent to the counties in August. The counties determine and collect the tax at the same rates and at the same time as locally assessed property.
Natural Gas Pipeline Companies are required to file their South Dakota Annual Reports with the department in April. For Annual Report forms, click here.
Check out the Public Utilities Commission for more information on natural gas utilities.
Pipeline Companies (SDCL 10-37)The Department of Revenue is responsible for assessing the property of pipeline companies operating as a common carrier in South Dakota.
The operating property is assessed by the department in July and the taxable value is then certified and sent to the counties in August. The counties determine and collect the tax at the same rates and at the same time as locally assessed property.
Companies are required to file their South Dakota Annual Reports with the department in April. For Annual Report forms, click here.
Municipal Utilities
Municipal Utilities are EXEMPT from property taxes.
|
Who We Are | Forms | Publications | News Releases | State of South Dakota South Dakota Department of Revenue 445 East Capitol Avenue Pierre, SD 57501-3185 Phone: (605)-773-3311 Fax: (605)-773-6729 E-Mail Address: webman@state.sd.us |