County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Custer County, South Dakota

Custer County has an effective property tax rate of 0.77%. On the median home value of $372,100, that's roughly $2,879 per year. Median household income is $84,112.

Effective Property Tax Rate1
0.77%
median tax $2,879 ÷ median home $372,100
Median Home Value1
$372,100
owner-occupied
Median Household Income1
$84,112
per-capita $52,898
Est. Annual Tax on Median Home1
$2,879
at 0.77% 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.

MetricCuster CountySouth Dakota (state context)
Effective property tax rate10.77%1.01%
Median home value1$372,100
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 Custer County, SD

In Custer County, South Dakota, the median home value sits at $372,100, and the annual property tax bill on that home comes to about $2,879. That works out to an effective rate of 0.774%, which is lower than South Dakota's statewide median of 1.014% and slightly under the national figure of 0.794%. Among the state's 66 counties, Custer County ranks 61st for property tax rate, placing it near the bottom. Households here earn a median of $84,112, with per-capita income at $52,898. For buyers weighing a move to the area — whether near Custer itself or the smaller communities of Buffalo Gap and Fairburn — the combination of mid-range home prices and comparatively restrained taxation may ease the ongoing cost of ownership.

Frequently asked questions

What is the property tax rate in Custer County, SD?
The effective rate is 0.77% — meaning the median tax bill equals about 0.77% of the median home value.
How much are property taxes on a median home?
On the median home ($372,100), the estimated annual bill is about $2,879.
Is Custer 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 Custer 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 Custer 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.