Contact:
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Evelyn Wulff, DOE
PO Box 175
Gann Valley, SD 57341
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Phone: (605) 293-3286
Fax: (605) 293-3240
Email: buffcodoe@hotmail.com
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BOARD OF EQUALIZATION MEETINGS: 2nd Tuesday of every April
The Buffalo County Director of Equalization is appointed by the Buffalo County Board of
Commissioners.
The function of the Director of Equalization Office is to annually value all real property in Buffalo
County at its full and true value. The Director of Equalization is responsible for discovering, listing
and valuing all real property within Buffalo 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 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 must be certified by the SD 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.
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- Fluctuations in the market
- Outside influences on the property
- Addition or removal of improvements
- Remodel or rehabilitation
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- Educational facilities
- Religious facilities
- Certain seniors or persons with
disabilities
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