Codington County officials on Nov. 18 discussed levy calculations for taxes payable in 2026 and warned the board to expect further adjustments as the state reviews county submissions. The auditor’s office said the levy calculations were submitted to the Department of Revenue and that final approval is pending.

The county’s director of equalization, Sean, told commissioners appraisers have finished field work and are processing building permits and sales through October. “They did pass bill 216 that limits the owner-occupied assessment increase to 3%,” Sean said, describing how the change will apply for the 2026 assessment year and excluding new construction from the 3% cap.

County staff said the cap means owner-occupied values will be reviewed at the local 3% figure for the next assessment year, adjusted for any growth from new construction. The auditor said the county has the cash for projects but will need a budget supplement to move funds between rate-funded budgets because more projects were approved than originally budgeted.

Commissioners discussed following legislative and ballot activity that could further affect property-tax rules and acknowledged the county’s role is largely to implement changes and provide information to the Legislature. No formal action was taken at the Nov. 18 meeting specifically to change the levy; staff were directed to continue monitoring and report back if the Department of Revenue requires amendments.

The next step: county staff will wait for the Department of Revenue’s final approval of submitted levies and return to the board if a budget supplement or revised levy is required.