Flooded Farm Land Applications

Flooded Farm Land Applications are available at the Director of Equalization’s office in the courthouse at Woonsocket.
Per SDCL 10-6-33.22, if agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner, landowner’s agent or attorney may request the Director of Equalization to specially assess the land for the purpose of taxation by submitting an application before November 1.
Application must be accompanied by copies of FSA maps indicating flooded areas. Land that is in CPR or other programs where payment is received is not considered farmable and is not eligible for this adjustment.
Application must be made on an annual basis.
Questions may be directed to the Director of Equalization’s office at 796-4514.

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