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County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Union County, South Dakota

Union County has an effective property tax rate of 1.10%. On the median home value of $301,100, that's roughly $3,317 per year. Median household income is $89,636.

Effective Property Tax Rate1
1.10%
median tax $3,317 ÷ median home $301,100
Median Home Value1
$301,100
owner-occupied
Median Household Income1
$89,636
per-capita $53,834
Est. Annual Tax on Median Home1
$3,317
at 1.10% 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.

MetricUnion CountySouth Dakota (state context)
Effective property tax rate11.10%1.01%
Median home value1$301,100—
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 Union County, SD

Property owners in Union County, South Dakota, face an effective tax rate of 1.102%, which sits above the statewide median of 1.014% and well above the national median of 0.794%. That places the county 23rd among South Dakota's 66 counties for property tax rate. The median home value here is $301,100, generating an annual real-estate tax bill of about $3,317. Households bring in a median income of $89,636, while per-capita income reaches $53,834. Communities such as Elk Point, Jefferson, and North Sioux City anchor the county. Compared with the country as a whole, Union County property owners pay a noticeably higher share of home value in taxes each year, and the gap with the state average, though narrower, still signals that local levies here run somewhat heavier than in many neighboring counties.

Frequently asked questions

What is the property tax rate in Union County, SD?
The effective rate is 1.10% — meaning the median tax bill equals about 1.10% of the median home value.
How much are property taxes on a median home?
On the median home ($301,100), the estimated annual bill is about $3,317.
Is Union 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 Union 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 Union 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.