Courts would award legal costs based on property tax appeal outcomes

Courts would have to award costs and reasonable lawyer fees for successful changes in property tax classification or assessment reductions of at least 20%. These rules would cover owners and taxpayers appealing their property’s tax classification or assessed value in circuit court or the South Dakota Supreme Court. For assessment reductions below 20%, courts could choose whether to award costs and fees. An owner or taxpayer could not receive an award if their interference with the county’s property assessor caused the incorrect classification or value. South Dakota Supreme Court awards would require a request with a verified, itemized statement of costs and legal services.

Courts would have to award counties costs and reasonable lawyer fees when owners or taxpayers lose covered appeals. The requirement would cover property tax classification and assessment appeals in circuit court and the South Dakota Supreme Court. In circuit court, the requirement would apply when the owner or taxpayer does not win the appeal. In the South Dakota Supreme Court, it would apply when the owner or taxpayer wins neither a classification change nor a lower assessment. Supreme Court awards would require a request with a verified, itemized statement of costs and legal services.