May 25, 2022

Director of Equalization


Director of Equalization: Brooke Graves
E-Mail: [email protected]

Clerk: Sharon Guthmiller

Phone: 605-439-3663
Fax: 605-439-5330

Mailing Address:
P.O. Box 50
Leola, SD 57456

Hours: Monday- Friday: 8 am- 5 pm

*** The Director of Equalization Office is located on the 1st floor of the McPherson Co. Courthouse ***

The function of the Equalization Office is to annually value all real property in McPherson County. By law, the assessed value must be its full and true or market value, except for agricultural land, which is valued on its productivity value. This value is then used for taxation purposes but the equalization office is concerned with fair and equal market value, not taxes. County Directors of Equalization are appointed to their office by the Board of County Commissioners.
The Director of Equalization must be certified by the State of South Dakota Department of Revenue and Regulation in order to assess real property for taxation 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 the South Dakota Association of Assessing Officers Conferences.

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