- Mobile Home Taxes
Mobile Home Taxes
All mobile homes are now taxed like real estate and taxes are paid one year in arrears. Taxes in South Dakota are due and payable the first of January, however the first half of mobile home tax payments are accepted until April 30 without penalty. The second half of mobile home tax payments will be accepted until October 31 without penalty. All taxes under $50 are due and payable in full on or before April 30.
Tax payments that are not postmarked by April 30 and October 31, respectively, are considered delinquent. If you mail your payment on time and the post office fails to postmark it by those dates, it will be considered a late payment. If April 30 or October 31 fall on a Saturday, Sunday or holiday, according to state law it is your responsibility to get your payment to the treasurer's office by 5:00 PM on the last working day of the month. We will also accept payments after 5:00 PM in our drop box (located next to the main door of the annex) until midnight of April 30 and October 31 or the last working day of the month. Any late payments will accrue interest on a monthly basis. You will need to contact the Treasurer's office to get the current amount due for all late payments.
Taxes can be paid using a credit card. To make a payment online please view the online payments page.
When you pay by check, you authorize us to use its information to process an electronic funds transfer (EFT). When we use information from your check to make an electronic fund transfer, funds may be withdrawn from you account as soon as the same day you make your payment.
Any late payments will accrue interest on a monthly basis. You will need to contact the Treasurer's Office to get the current amount due for all late payments. If mobile home taxes are delinquent, a distress warrant will be issued to the Lawrence County Sheriffs Office for collection 45 days after being advertised (around the 2nd week in December) in the Black Hills Pioneer as delinquent.
A moving permit must be purchased at the Treasurer’s office to move any mobile home. In order to purchase a moving permit, property taxes must be brought up to current, meaning the current year that is due must be paid in full. If a mobile home is moving or being destroyed, an advanced year of taxes will also need to be paid. This amount will be figured at the time the moving permit is purchased.