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The Lake County Director of Equalization is appointed by the Lake County Board of Commissioners.

The function of the Director of Equalization Office is to annually value all real property in Lake County at its full and true value. The Director of Equalization and staff are responsible for discovering, listing, and valuing all real property within Lake County. They are also responsible for linking real properties to their respective owners and placing assessed values and owners' names on the assessment roles. Types of properties included in the assessment process are: residential, commercial, industrial, and agricultural classes of property.

The Director of Equalization has a number of additional responsibilities which include providing equalization between classes of property; deciding on adjustments to properties; reviewing all abatements; administering all state laws pertaining to the ad valorem property tax assessment; providing for the review and appeal of assessments; testifying in court on assessments; and deciding on tax exemptions and tracking each exemption.

The Director of Equalization and appraisal staff must be certified by the South Dakota Department of Revenue in order to assess real property for tax purposes. After initial certification appraisers must be re-certified every five years. Requirements for re-certification include; attending and passing the annual Department of Revenue sponsored school; attending workshops, and attending the South Dakota Association of Assessing Officers Conferences.

Staff

Corissa Kaufmann

Director of Equalization Send an Email

Deb Blanchette

Deputy Director of Equalization Send an Email

VACANT

Field Appraiser Send an Email

Alexander Lewis

Clerk

Contact Information

Main Office

Address:
Lake County Equalization
200 E Center St
Madison SD 57042

Phone:
605-256-7605
Fax:
605-256-7626

Office Hours:
8:00 am – 5:00 pm
Monday – Friday (excluding Holidays)

Announcements

Real Estate & Mobile Home Taxes - First Half Deadline
Wednesday, April 15, 2026

Lake County property owners have until April 30th to pay the 1st half of their 2025 due in 2026 real estate & mobile home taxes without a penalty. The 2025 taxes can be paid at Treasurer’s Office, located on the 1st floor of the courthouse from 8 a.m.- 5 p.m. Mon-Fri. Payments can also be placed in the drop box located in the vestibule at the north entrance of the courthouse or be mailed. If mailed, it must be postmarked no later than April 30th. Interest will be added to all delinquent taxes

Mailed Tax Payments
Wednesday, April 15, 2026

Mail payments early to allow for processing. The USPS only postmarks mail once it is received at a processing center, it no longer is stamped at the local post office at the time of drop off. Visit with the clerk at your USPS office to have your mail hand stamped to make sure it has a valid postmark. If the payment isn’t received by Thursday, April 30th it must have a valid postmark to be considered timely. Receipts will only be returned if you enclose a stamped self- addressed envelope.

Real Estate & Mobile Home Taxes - First Half
Wednesday, April 1, 2026

First half of Real Estate and Mobile Home Taxes due by the end of April. Please bring your tax notices with you. Tax payments must be made for the exact amount only.
Tax payments may be sent to the Treasurer's Office at 200 E. Center St, Madison, SD 57042 and MUST be postmarked by April 30. Please send your tax stubs to ensure proper credit to the correct parcels of land. Please note: Payments received or postmarked after April 30th will reflect a late fee and interest.

Property Tax Payment Drop Box
Wednesday, April 1, 2026

The Treasurer's Office also offers a drop box for property tax payments located between the double doors of the north entrance to the courthouse. Payments must include the payment coupon or parcel number with each payment and be in the exact amount only (all others will be returned). If you would like a receipt, please include a self-addressed stamped envelope. Payments dropped off after 4:30 p.m., M-F will be credited the following business day.

CUP/Variance Deadline 4/27/2026
Sunday, March 15, 2026

CUP/Variance Applications due for consideration for the May 19th meeting

Plat deadline 4/6/2026
Sunday, March 1, 2026

Complete applications due for the 4/21/2026 meeting

Drivers Exam closed
Monday, February 23, 2026

Due to staffing, the drivers exam, located at the 4-H grounds, is closed until further notice

CUP/Variance Deadline 3/23/2026
Tuesday, January 13, 2026

Complete applications due for the 4/21/26 Meeting

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