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Equalization (County Assessor)


Michael Hauke Jr. - Director of Equalization
  • Mailing Address:
    BROWN COUNTY EQUALIZATION
    25 MARKET ST
    ABERDEEN SD 57401
     
  • Phone: (605) 626-7105
  • Fax: (605) 626-4010
     
  • Email

ASSESSMENT NOTICE VIA EMAIL FORM


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Equalization

The function of the Equalization Office is to annually value all real property in Brown County at its full and true market value, except for agricultural land, which is valued on its productivity value. This value is then used for taxation purposes but the equalization office is concerned with fair and equal market value, not taxes.

Responsibilities

  • Administering all state laws pertaining to the ad valorem property tax system
  • Assisting with abatement
  • Continuing to educate the public on the South Dakota tax system
  • Determining tax exempt status for applicable properties
  • Determining the taxable value of approximately 25,000 parcels. The tax base in Brown County is just over $4 billion
  • Discovering, listing and valuing all real property within Brown County
  • 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
  • Mailing all assessments notices by March 1 of each year
  • Providing equalization between classes of property (SD Property Taxes)
  • Testifying in court on assessment issues
  • Working through the appeal process with review boards

Other Department Programs:
The office also works with: Property Tax Forms

  • Owner occupied applications
  • Discretionary formulas
  • Elderly and disabled assessment freezes
  • Mobile home registrations
  • Renewable energy credits
  • Tax moratoriums
  • TIF districts
  • Veteran’s property tax relief programs

See Quick Links for the correct forms and applications.

Staff Information
The Brown County Board of Commissioners appoints the Director of Equalization. The Director of Equalization and staff appraisers must be certified by the South Dakota 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 the South Dakota Association of Assessing Officers Conference
  • Attending workshops
    • Office administrators assist with maintaining all office records and also must attend necessary training sessions.