Tax Sales and Sheriff Sales in South Dakota

How tax sales work in South Dakota

South Dakota sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. Interest at the rate the buyer bid for the certificate at the sale, from the date of purchase, plus the same rate on later taxes the buyer pays (SDCL 10-24-1).

Redemption. Any time before the tax deed issues (SDCL 10-24-1); the certificate holder, county or private, may start the tax deed proceeding three years after the certificate sale and must do so within six years (SDCL 10-25-1), with a further 60 days to redeem after notice is served.

When and where the sales are held

Who runs them: County treasurer.

When: Annually on the third Monday of December, 9 a.m. to 4 p.m., continuing day to day until every certificate has been offered (SDCL 10-23-7).

Where: Public sale at the county courthouse by the treasurer (SDCL 10-23-7), after notice published once in the official county newspapers the week before (10-23-2); most counties bid the certificates in to the county and later assign them under 10-23-28.

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in South Dakota

South Dakota allows judicial foreclosure (SDCL ch. 21-47) and foreclosure by advertisement (ch. 21-48); in both the county sheriff conducts the public sale at the courthouse after notice is published once a week for four successive weeks. The owner may redeem within one year after the sale (SDCL 21-52-11), or within 180 days if the mortgage is a 'short-term redemption mortgage' under SDCL ch. 21-49.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in South Dakota.

Official sources for South Dakota

• SDCL 10-23-7 – Time and place of annual sale
• SDCL 10-24-1 – Right to redeem before a tax deed issues
• SDCL 10-25-1 – Period within which a tax deed may be procured
• SDCL 21-52-11 – One year to redeem after a foreclosure sale

Statute: S.D. Codified Laws ch. 10-23 (sale of real property for taxes), 10-24 (redemption), 10-25 (tax deeds); foreclosure SDCL ch. 21-47, 21-48, 21-49, 21-52.

Questions people ask

Does South Dakota sell tax liens or tax deeds?

South Dakota sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. South Dakota county treasurers sell tax certificates (liens) on delinquent parcels, and in practice most counties now bid the certificates in to the county rather than selling them to the public. The owner can redeem any time before a tax deed issues by paying the taxes, costs and interest; after the certificate has been outstanding at least three years the holder may give notice and take a tax deed, and county-held tax-deed property is then sold at public auction by the county.

How long is the redemption period after a tax sale in South Dakota?

Any time before the tax deed issues (SDCL 10-24-1); the certificate holder, county or private, may start the tax deed proceeding three years after the certificate sale and must do so within six years (SDCL 10-25-1), with a further 60 days to redeem after notice is served

What does the buyer earn if the owner redeems in South Dakota?

Interest at the rate the buyer bid for the certificate at the sale, from the date of purchase, plus the same rate on later taxes the buyer pays (SDCL 10-24-1)

Who runs tax sales in South Dakota?

County treasurer. Public sale at the county courthouse by the treasurer (SDCL 10-23-7), after notice published once in the official county newspapers the week before (10-23-2); most counties bid the certificates in to the county and later assign them under 10-23-28

When are tax sales held in South Dakota?

Annually on the third Monday of December, 9 a.m. to 4 p.m., continuing day to day until every certificate has been offered (SDCL 10-23-7)

Are sheriff sales in South Dakota judicial?

South Dakota allows judicial foreclosure (SDCL ch. 21-47) and foreclosure by advertisement (ch. 21-48); in both the county sheriff conducts the public sale at the courthouse after notice is published once a week for four successive weeks. The owner may redeem within one year after the sale (SDCL 21-52-11), or within 180 days if the mortgage is a 'short-term redemption mortgage' under SDCL ch. 21-49.

Can anyone bid at a tax sale or sheriff sale in South Dakota?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the South Dakota statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.