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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