Lincoln County Property Taxes

Lincoln County, South Dakota

Effective Tax Rate

0.00%

114.1% above state avg

Median Annual Tax

$0

$319/mo escrow

#48 of 65 counties in South Dakota

Estimate Your Tax

$
$50K$2M

Annual Tax

$0

Monthly

$0

Eff. Rate

1.18%

vs. South Dakota Avg114.1% above
vs. National Avg42.1% above

At a Glance

Median Home Value

$323,500

State avg $166,971

Tax w/ Mortgage/yr

$3,851

$321/mo escrow

Tax w/o Mortgage/yr

$3,715

$310/mo

State Tax Rate Rank

#48

of 65 counties (1 = lowest)

Data Story

About Property Taxes in Lincoln County, South Dakota

Lincoln County taxes above national norm

Lincoln County's effective tax rate of 1.181% exceeds the national median of 0.84%, placing it in the top 35% of U.S. counties for property tax burden. The median property tax here is $3,822—42% higher than the national median of $2,690—despite a home value close to the national average.

Highest tax rate in South Dakota

Lincoln County ranks first among South Dakota's 66 counties for effective tax rate at 1.181%, well above the state average of 1.094%. Its median property tax of $3,822 is more than double the state average of $1,785.

Significantly higher than regional peers

Lincoln County's 1.181% rate towers over neighboring Marshall County (0.908%) and McCook County (0.982%). Even compared to Meade County, the region's second-highest at 1.034%, Lincoln County residents pay substantially more in annual taxes.

What $323,500 home costs annually

The median Lincoln County home valued at $323,500 generates approximately $3,822 in annual property taxes. With mortgage, that figure rises to $3,851, making property tax a significant component of homeownership costs.

Your assessment might be too high

Many homeowners in high-tax counties like Lincoln are overassessed relative to market value. Filing a property tax appeal can reduce your assessment and lower annual taxes—a worthwhile step given the county's elevated rate.

How Lincoln County Compares

Median Annual Property Tax

Lincoln County$3,822
South Dakota State Average$1,785
National Average$1,924

Lincoln County

1.18%

Effective rate

South Dakota Avg

1.07%

Effective rate

National Avg

0.91%

Effective rate

Frequently Asked Questions

What is the property tax rate in Lincoln County, South Dakota?
The effective property tax rate in Lincoln County, South Dakota is 1.18%. This rate is calculated by dividing the median property tax payment by the median home value in the county.
How much are property taxes in Lincoln County?
The median annual property tax payment in Lincoln County is $3,822. Homeowners with a mortgage pay a median of $3,851, while those without a mortgage pay $3,715.
How does Lincoln County compare to the South Dakota average?
Lincoln County's effective tax rate of 1.18% is higher than the South Dakota state average of 1.07%. The median annual property tax in Lincoln County is $3,822, compared to the state average of $1,785.
What is the median home value in Lincoln County, South Dakota?
The median home value in Lincoln County, South Dakota is $323,500, according to U.S. Census Bureau American Community Survey 2019-2023 5-Year Estimates.
Why is Lincoln County property tax rate higher than the South Dakota average?
Lincoln County's effective property tax rate of 1.18% is higher than the South Dakota average of 1.07%. This difference of 0.11% can be attributed to local funding needs for schools, infrastructure, and municipal services. Higher rates often correlate with more urbanized areas or counties with greater public service demands.
How does Lincoln County rank for property taxes in South Dakota?
Lincoln County ranks #48 out of 65 counties in South Dakota by effective property tax rate (1 = lowest). With a rate of 1.18% and median annual tax of $3,822, it falls in the upper third of counties statewide.

Counties with Similar Tax Rates

Nearby Counties

Other Counties in South Dakota

Data updated: March 2026

Data from U.S. Census Bureau, American Community Survey 2019-2023 5-Year Estimates. Effective tax rate is calculated as median property tax divided by median home value.