State laws / South Dakota
South Dakota tax sales: liens, deeds, rates & redemption
Quick answerSouth Dakota sells tax lien certificates for unpaid property taxes. Lien buyers can earn Up to 10% per year, bid down — the lowest interest rate bid wins and no bid above 10% is valid (SDCL 10-23-8). Redemption: Owner may redeem at any time before a tax deed issues (SDCL 10-24-1). The certificate holder may start tax deed proceedings after 3 years from the certificate sale and within 6 years (SDCL 10-25-1); redemption does not expire until 60 days after the affidavit of completed service of notice of intent to take a tax deed is filed (SDCL 10-25-8). Sales: Annual tax certificate sale on the third Monday in December, 9 a.m.-4 p.m., at the county courthouse (SDCL 10-23-7), where the county holds a sale Governing law: South Dakota Codified Laws Chapters 10-23 to 10-25 (SDCL 10-23-7, 10-23-8, 10-24-1, 10-25-1).
Where to bid: Mostly in-person at the county courthouseCounty treasurer sales; no dominant statewide online platform verified
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | Up to 10% per year, bid down — the lowest interest rate bid wins and no bid above 10% is valid (SDCL 10-23-8) |
| Redemption period | Owner may redeem at any time before a tax deed issues (SDCL 10-24-1). The certificate holder may start tax deed proceedings after 3 years from the certificate sale and within 6 years (SDCL 10-25-1); redemption does not expire until 60 days after the affidavit of completed service of notice of intent to take a tax deed is filed (SDCL 10-25-8). |
| When sales happen | Annual tax certificate sale on the third Monday in December, 9 a.m.-4 p.m., at the county courthouse (SDCL 10-23-7), where the county holds a sale |
| Governing law | South Dakota Codified Laws Chapters 10-23 to 10-25 (SDCL 10-23-7, 10-23-8, 10-24-1, 10-25-1) |
| Investor notes | CORRECTION to older guides: current SDCL 10-25-1 sets a single 3-year period to begin deed proceedings (within 6 years) — the pre-amendment 3-year-inside / 4-year-outside a municipality distinction in older case law no longer appears in the current statute text. If no private buyer bids, the county takes the certificate and may later assign it. |
Sources
- http://sdlegislature.gov/api/Statutes/10-23.html?all=true
- https://law.justia.com/cases/south-dakota/supreme-court/1998/577.html
- https://taxlien.io/rankings/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.