Tax Lien Certificate
Statute: S.D. Codified Laws § 10-23-1 et seq. County Certificate Over-the-Counter Assignment Available
South Dakota Tax Sale Auctions & OTC Lands
South Dakota county treasurers offer tax certificates annually in December earning 10% statutory interest. Unsold certificates are assigned OTC at the treasurer's counter. Explore all 66 counties below for auction schedules, online bidding portals, and over-the-counter purchases.
State Legal Rules
Statutory Return: 10% Statutory Return Rate
Redemption: 3 Years before Tax Deed Taking
Primary Platform: In-Person County Treasurer Office
All 66 Counties in South Dakota
Click any county for direct platform links, required deposit amounts, and lands available lists.
Minnehaha County
Pop: 206.930
Platform: In-Person County Treasurer Office
Official: Minnehaha County Treasurer
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Pennington County
Pop: 115.903
Platform: In-Person County Treasurer Office
Official: Pennington County Treasurer
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Lincoln County
Pop: 73.238
Platform: In-Person County Treasurer Office
Official: Lincoln County Treasurer
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Brown County
Pop: 37.733
Platform: In-Person County Treasurer Office
Official: Brown County Treasurer
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Brookings County
Pop: 35.980
Platform: In-Person County Treasurer Office
Official: Brookings County Treasurer
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Meade County
Pop: 30.954
Platform: In-Person County Treasurer Office
Official: Meade County Treasurer
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Codington County
Pop: 28.971
Platform: In-Person County Treasurer Office
Official: Codington County Treasurer
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Lawrence County
Pop: 28.053
Platform: In-Person County Treasurer Office
Official: Lawrence County Treasurer
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Yankton County
Pop: 23.517
Platform: In-Person County Treasurer Office
Official: Yankton County Treasurer
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Davison County
Pop: 19.922
Platform: In-Person County Treasurer Office
Official: Davison County Treasurer
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Beadle County
Pop: 19.591
Platform: In-Person County Treasurer Office
Official: Beadle County Treasurer
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Hughes County
Pop: 17.624
Platform: In-Person County Treasurer Office
Official: Hughes County Treasurer
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Union County
Pop: 17.183
Platform: In-Person County Treasurer Office
Official: Union County Treasurer
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Clay County
Pop: 15.431
Platform: In-Person County Treasurer Office
Official: Clay County Treasurer
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Oglala Lakota County
Pop: 13.434
Platform: In-Person County Treasurer Office
Official: Oglala Lakota County Treasurer
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Lake County
Pop: 11.031
Platform: In-Person County Treasurer Office
Official: Lake County Treasurer
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Butte County
Pop: 10.863
Platform: In-Person County Treasurer Office
Official: Butte County Treasurer
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Roberts County
Pop: 10.206
Platform: In-Person County Treasurer Office
Official: Roberts County Treasurer
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Charles Mix County
Pop: 9240
Platform: In-Person County Treasurer Office
Official: Charles Mix County Treasurer
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Todd County
Pop: 9199
Platform: In-Person County Treasurer Office
Official: Todd County Treasurer
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Custer County
Pop: 9117
Platform: In-Person County Treasurer Office
Official: Custer County Treasurer
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Turner County
Pop: 9027
Platform: In-Person County Treasurer Office
Official: Turner County Treasurer
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Grant County
Pop: 7553
Platform: In-Person County Treasurer Office
Official: Grant County Treasurer
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Hutchinson County
Pop: 7394
Platform: In-Person County Treasurer Office
Official: Hutchinson County Treasurer
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Fall River County
Pop: 7393
Platform: In-Person County Treasurer Office
Official: Fall River County Treasurer
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Bon Homme County
Pop: 7065
Platform: In-Person County Treasurer Office
Official: Bon Homme County Treasurer
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Hamlin County
Pop: 6451
Platform: In-Person County Treasurer Office
Official: Hamlin County Treasurer
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Moody County
Pop: 6450
Platform: In-Person County Treasurer Office
Official: Moody County Treasurer
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Spink County
Pop: 6166
Platform: In-Person County Treasurer Office
Official: Spink County Treasurer
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McCook County
Pop: 5809
Platform: In-Person County Treasurer Office
Official: McCook County Treasurer
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Tripp County
Pop: 5621
Platform: In-Person County Treasurer Office
Official: Tripp County Treasurer
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Day County
Pop: 5451
Platform: In-Person County Treasurer Office
Official: Day County Treasurer
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Brule County
Pop: 5311
Platform: In-Person County Treasurer Office
Official: Brule County Treasurer
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Kingsbury County
Pop: 5276
Platform: In-Person County Treasurer Office
Official: Kingsbury County Treasurer
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Walworth County
Pop: 5269
Platform: In-Person County Treasurer Office
Official: Walworth County Treasurer
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Dewey County
Pop: 5208
Platform: In-Person County Treasurer Office
Official: Dewey County Treasurer
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Marshall County
Pop: 4390
Platform: In-Person County Treasurer Office
Official: Marshall County Treasurer
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Deuel County
Pop: 4354
Platform: In-Person County Treasurer Office
Official: Deuel County Treasurer
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Edmunds County
Pop: 4057
Platform: In-Person County Treasurer Office
Official: Edmunds County Treasurer
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Gregory County
Pop: 4018
Platform: In-Person County Treasurer Office
Official: Gregory County Treasurer
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Clark County
Pop: 3948
Platform: In-Person County Treasurer Office
Official: Clark County Treasurer
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Corson County
Pop: 3782
Platform: In-Person County Treasurer Office
Official: Corson County Treasurer
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Lyman County
Pop: 3705
Platform: In-Person County Treasurer Office
Official: Lyman County Treasurer
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Hanson County
Pop: 3471
Platform: In-Person County Treasurer Office
Official: Hanson County Treasurer
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Bennett County
Pop: 3305
Platform: In-Person County Treasurer Office
Official: Bennett County Treasurer
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Hand County
Pop: 3107
Platform: In-Person County Treasurer Office
Official: Hand County Treasurer
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Stanley County
Pop: 3043
Platform: In-Person County Treasurer Office
Official: Stanley County Treasurer
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Douglas County
Pop: 2838
Platform: In-Person County Treasurer Office
Official: Douglas County Treasurer
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Perkins County
Pop: 2834
Platform: In-Person County Treasurer Office
Official: Perkins County Treasurer
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Aurora County
Pop: 2782
Platform: In-Person County Treasurer Office
Official: Aurora County Treasurer
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Jackson County
Pop: 2776
Platform: In-Person County Treasurer Office
Official: Jackson County Treasurer
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Potter County
Pop: 2413
Platform: In-Person County Treasurer Office
Official: Potter County Treasurer
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Sanborn County
Pop: 2399
Platform: In-Person County Treasurer Office
Official: Sanborn County Treasurer
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McPherson County
Pop: 2334
Platform: In-Person County Treasurer Office
Official: McPherson County Treasurer
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Ziebach County
Pop: 2322
Platform: In-Person County Treasurer Office
Official: Ziebach County Treasurer
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Miner County
Pop: 2280
Platform: In-Person County Treasurer Office
Official: Miner County Treasurer
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Faulk County
Pop: 2151
Platform: In-Person County Treasurer Office
Official: Faulk County Treasurer
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Buffalo County
Pop: 1884
Platform: In-Person County Treasurer Office
Official: Buffalo County Treasurer
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Haakon County
Pop: 1851
Platform: In-Person County Treasurer Office
Official: Haakon County Treasurer
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Mellette County
Pop: 1851
Platform: In-Person County Treasurer Office
Official: Mellette County Treasurer
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Jerauld County
Pop: 1660
Platform: In-Person County Treasurer Office
Official: Jerauld County Treasurer
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Sully County
Pop: 1494
Platform: In-Person County Treasurer Office
Official: Sully County Treasurer
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Campbell County
Pop: 1340
Platform: In-Person County Treasurer Office
Official: Campbell County Treasurer
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Harding County
Pop: 1324
Platform: In-Person County Treasurer Office
Official: Harding County Treasurer
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Hyde County
Pop: 1186
Platform: In-Person County Treasurer Office
Official: Hyde County Treasurer
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Jones County
Pop: 855
Platform: In-Person County Treasurer Office
Official: Jones County Treasurer
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How Tax Sales Operate in South Dakota
Under S.D. Codified Laws § 10-23-1 et seq., delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien Certificate and purchasing over-the-counter is essential for investors.
Bidding & Auction Process
Auctions are conducted online via In-Person County Treasurer Office or in person by the County Treasurer. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.
Over-The-Counter Lands (County Certificate Over-the-Counter Assignment)
In South Dakota, unsold properties or tax lien certificates become available as County Certificate Over-the-Counter Assignment. Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.
Investor Auction Liquidity
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