Public Utilities, Railroad, & Airflight Property Reports
School District Revenue & Expenditure Information
Taxation of Utility, Railroads and Airline Flight Properties
Water Companies
Privately or Investor Owned Water Companies (SDCL 10-35)
Department of Revenue is responsible for assessing the property of companies that provide water for public use.
Companies are required to file a South Dakota Annual Report with the department in April. For Annual Report forms, click here.
The 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.
Non-profit Rural Water Supply Companies (SDCL 10-36A)
Non-profit Rural Water Supply Companies are EXEMPT from property taxes.
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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
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