Deed Holders “Turn Complaints Into Paperwork” After County Hikes Property Taxes

Deed holders in Davison County, South Dakota get a tax bill for each parcel they own. Many property owners were startled by their latest tax bills. In previous years, parcels of land were combined, giving their owners a lower overall tax assessment.

Unwilling to pony up the money for the higher taxes, some are choosing instead to pay for the replating (remapping) their land.

Register of Deeds Danna Kolbeck is concerned that a new tax assessment protocol will be broadly resisted.

An Opinion From the State Changes County Procedure

Early this year, Jeff Bathke had questions about valuing and taxing land in Davison County, South Dakota. Bathke is the county’s director of planning and zoning.

Then, the Davison County officials decided to ask the South Dakota state attorney to clarify South Dakota property tax assessment law. In April, Davison County’s director of equalization, Leah Vissia, requested an opinion from the state on the matter of combining parcels for tax assessments. The director of equalization is the person who assesses all real estate in a South Dakota county.

Unfortunately, the answer that came back from the state was not what many of the county residents wanted to hear. Multiple parcels of land cannot be combined for tax purposes, said a June legal opinion from Deputy State’s Attorney Jim Taylor. Consolidating multiple plats is a method available for farmland. It is not a loophole for individuals seeking tax reductions, according to Taylor.

So, the position of the Department of Equalization is that the county follows state and administrative rules so as not to consolidate plats of land to reduce a property owner’s taxes.

But not all deed holders are satisfied with this answer. Some property owners in the county have seen their tax assessments rise up to 500% (although that’s the rare case). And some went ahead and wrote up complaints on account of land suddenly being assessed with a calculation that resulted in a higher overall value. They lodged their complaints with the Board of Equalization.

What’s more, some of these deed holders are not waiting for the Board of Equalization’s tax assessment appeal time. And no wonder. The June legal opinion from Taylor indicates that deed holders will not be permitted to have their parcels merged for reassessment at appeal time.

All property is to be assessed at full and true value. Then the property is equalized to 85% for property tax purposes… For example: A home with a full and true value of $230,000 has a taxable value ($230,000 multiplied by .85) of $195,500.

— South Dakota Department of Revenue

Displeased Deed Holders Take Action

So the deed holders are taking action, and making paperwork. They’re hiring surveyors and getting new surveys. They’re submitting application fees to town and county offices, and presenting their requests to the county commission and their city councils. Using good old-fashioned self-help, they’re having their properties replated rather than accept the changed assessments. As reporter Marshall Mitchell from the Mitchell Republic puts the point, “Property owners are turning complaints into paperwork at the Davison County and city of Mitchell zoning offices, as well as the register of deeds office and local title companies.”

Jim Taylor, on behalf of the state, told the Mitchell Republic that deed holders can go before the county tax assessors every spring and make their case for lower assessments if they believe the tax officials are overvaluing their lands for tax purposes. OK, but that won’t restore their ability to consolidate multiple plats. In previous years, the county has allowed for consolidation of the parcels informally, simply for tax assessment. It’s frustrating for property owners who thought they were acting correctly in past years, and now feel that they have to replat their lands, in the view of Register of Deeds Danna Kolbeck.

What It Takes to Create a New Plat

A plat maps out a piece of subdivided land. Changing a plat takes multiple steps. It happens when deeds are transferred — or, as we now see, for tax reassessment purposes. Here’s the way it’s done in Davison County, South Dakota.

Actual example: The planning commission for Mitchell, South Dakota met at City Hall in the final week of October 2025, and recommended approval for a plat for property belonging to a landscaper. Four plats thus became a single, five-acre plat in Davison County.

Step 1

The registered surveyor comes to the property, undertakes a survey, and draws a plat. A South Dakota registered land surveyor then affixes a certified signature to the work.

Step 2

The deed holder signs the Mylar cover with a fine-point permanent marker. A notary public must witness the signing. Official seals and notary acknowledgments must be in permanent ink.

Step 3

The surveyor sends the plat to a computer at the Register of Deeds and the zoning officials. These departments check and approve the plat.

Step 4

The city council and planning department sign the plat. This shows the plat has received their approval. The deed holder must be sure to pay a (currently $100) application fee at the Davison County Courthouse to bring the replatting before the planning department.

Step 5

The plat is submitted for the planners to review at their next planning commission meeting.

Step 6

Approved by the planning commission, the plat goes to the county board of commissioners, which reviews the plat for final approval.

Step 7

The plat must also be signed by a number of other administrators. The Planning and Zoning Office gets these signatures and advises the deed holder that the plat is ready to be recorded at the Register of Deeds office.

Step 8

The Register of Deeds accepts a (currently $60) fee for recording and housing the new, original plat.

The deed holder and the approving bodies must adhere to local zoning ordinances. Both state laws and county ordinances apply, as laid out in the county plat procedures.

Read more from Deeds.com: What Are Plat Maps?

Quick Facts: Property Taxes in South Dakota

South Dakotans pay property taxes every April and every October. In April, the deed holder pays taxes covering the first half of the previous year. In October, the deed holder pays taxes for the second half of the last year.

The Department of Revenue for South Dakota offers a number of property tax reduction programs. Most focus on relief for seniors and residents living with disabilities.