Equalization

The function of the Equalization Office is to value all property in McCook County at its full and true market value, except for agricultural land, which is valued based on its productivity value.

The office also works with all owner occupied applications; elderly and disabled assessment freezes; renewable energy applications, veteran’s property tax relief programs & discretionary formulas.

The Director of Equalization and appraisal staff must be certified by the South Dakota Department of Revenue in order to assess property for tax purposes. After initial certification, they must recertify every 5 years.  Requirements for re-certification include:   attending and passing the required continuing Education Courses, attending workshops, and attending the South Dakota Association of Assessing Officers Conferences.