Home›Property Tax›South Dakota›Brookings County
County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Brookings County, South Dakota

Brookings County has an effective property tax rate of 1.13%. On the median home value of $264,600, that's roughly $2,981 per year. Median household income is $70,064.

Effective Property Tax Rate1
1.13%
median tax $2,981 ÷ median home $264,600
Median Home Value1
$264,600
owner-occupied
Median Household Income1
$70,064
per-capita $35,295
Est. Annual Tax on Median Home1
$2,981
at 1.13% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricBrookings CountySouth Dakota (state context)
Effective property tax rate11.13%1.01%
Median home value1$264,600—
State income tax3No state income taxNo state income tax
State sales tax36.11% combined6.11% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Brookings County, SD

Brookings County’s effective property tax rate of 1.127% sits above South Dakota’s statewide median of 1.014%, placing it 19th among the state’s 66 counties. That gap signals a somewhat heavier reliance on property taxes here than in much of the state. Nationally, the contrast is sharper still: the U.S. median effective rate is 0.794%, so Brookings County property owners face a rate roughly a third higher than the country as a whole. On a median home value of $264,600, that rate yields an annual tax bill near $2,981. With median household income at $70,064 and per-capita income of $35,295, the tax load reflects the county’s mix of agricultural and residential property, anchored by Brookings, its largest city and home to South Dakota State University.

Frequently asked questions

What is the property tax rate in Brookings County, SD?
The effective rate is 1.13% — meaning the median tax bill equals about 1.13% of the median home value.
How much are property taxes on a median home?
On the median home ($264,600), the estimated annual bill is about $2,981.
Is Brookings County's rate high or low?
Compare it to the state median of 1.01% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Brookings County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Brookings County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.