SD

highverified 2026-10-16

Tax lienBid downBid down interest

Redemption

—

Max interest

10%

What this means for you

You buy a tax lien, not the house. The redemption period is not documented. Bidding drives the rate down, and you earn up to 10% a year. You win by offering the lowest interest rate. Sales are held once a year, typically in December.

Citations

Sale type

SDCL 10-23-7; 10-23-8

https://sdlegislature.gov/api/Statutes/10-23-7.html

“the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes”

Redemption

SDCL 10-25-1

https://sdlegislature.gov/api/Statutes/10-25-1.html

“A proceeding shall be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale”

Interest

SDCL 10-23-8

https://sdlegislature.gov/api/Statutes/10-23-8.html

“No rate of interest higher than ten percent per year is a valid bid pursuant to this section”

Bid method

SDCL 10-23-8

https://sdlegislature.gov/api/Statutes/10-23-8.html

“The bid offered on the tax certificate at the lowest rate of interest per year is considered the best bid”

Sale timing

SDCL 10-23-7

https://sdlegislature.gov/api/Statutes/10-23-7.html

“On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale”

Prose notes

Registry entries (prose)

Sale type: lien; SDCL 10-23-7; 10-23-8
Interest / penalty: bid-down; max 10% per year; SDCL 10-23-8
Redemption: until tax deed; deed proceeding after 3 and within 6 years of sale; SDCL 10-25-1
Bid method: bid down to lowest interest rate (max 10%/yr); SDCL 10-23-8
Sale timing: third Monday in December; SDCL 10-23-7
Source: https://sdlegislature.gov/api/Statutes/10-23-7.html

SDCL 10-23-7, 10-23-8, 10-24-1, 10-25-1.

Counties (66)

County	FIPS	Platform	Health
Aurora County	46003	—	not_started
Beadle County	46005	—	not_started
Bennett County	46007	—	not_started
Bon Homme County	46009	—	not_started
Brookings County	46011	—	not_started
Brown County	46013	—	not_started
Brule County	46015	—	not_started
Buffalo County	46017	—	not_started
Butte County	46019	—	not_started
Campbell County	46021	—	not_started
Charles Mix County	46023	—	not_started