Are South Dakota tax sales a good opportunity?

South Dakota sells tax lien certificates under South Dakota Codified Laws Chapters 10-23 to 10-25 (SDCL 10-23-7, 10-23-8, 10-24-1, 10-25-1). Whether a specific sale is a good opportunity depends on the parcels listed, the competition at that county's sale, and your max number — which is why investors research the list, not the headline.

South Dakota Tax Sales: What Investors Need to Know This Season

Q: How do I get notified about South Dakota tax sales?

Counties publish sale lists on their own schedules — Annual tax certificate sale on the third Monday in December, 9 a.m.-4 p.m., at the county courthouse (SDCL 10-23-7), where the county holds a sale LienToDeed watches those publications and alerts members when new South Dakota properties are listed.

Blog / State spotlights

South Dakota tax sales: the season preview

Quick answerSouth Dakota sells tax lien certificates for unpaid property taxes. Lien buyers can earn Up to 10% per year, bid down — the lowest interest rate bid wins and no bid above 10% is valid (SDCL 10-23-8). Redemption: Owner may redeem at any time before a tax deed issues (SDCL 10-24-1). The certificate holder may start tax deed proceedings after 3 years from the certificate sale and within 6 years (SDCL 10-25-1); redemption does not expire until 60 days after the affidavit of completed service of notice of intent to take a tax deed is filed (SDCL 10-25-8). Sales: Annual tax certificate sale on the third Monday in December, 9 a.m.-4 p.m., at the county courthouse (SDCL 10-23-7), where the county holds a sale Governing law: South Dakota Codified Laws Chapters 10-23 to 10-25 (SDCL 10-23-7, 10-23-8, 10-24-1, 10-25-1).

What's actually for sale

South Dakota sells tax lien certificates. CORRECTION to older guides: current SDCL 10-25-1 sets a single 3-year period to begin deed proceedings (within 6 years) — the pre-amendment 3-year-inside / 4-year-outside a municipality distinction in older case law no longer appears in the current statute text. If no private buyer bids, the county takes the certificate and may later assign it.

The rate that decides your return

Up to 10% per year, bid down — the lowest interest rate bid wins and no bid above 10% is valid (SDCL 10-23-8)

The clock you're investing against

Sale schedule: Annual tax certificate sale on the third Monday in December, 9 a.m.-4 p.m., at the county courthouse (SDCL 10-23-7), where the county holds a sale

Redemption: Owner may redeem at any time before a tax deed issues (SDCL 10-24-1). The certificate holder may start tax deed proceedings after 3 years from the certificate sale and within 6 years (SDCL 10-25-1); redemption does not expire until 60 days after the affidavit of completed service of notice of intent to take a tax deed is filed (SDCL 10-25-8).

Where the sales happen

Mostly in-person at the county courthouse, County treasurer sales; no dominant statewide online platform verified. Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

Watch South Dakota lists for me

LienToDeed scans the published lists and texts you when new South Dakota properties post — scored, with a max bid or max rate.

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Deep dives: South Dakota laws · South Dakota investing guide · South Dakota sale calendar. Law verified 2026-10-30.