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Codington County officials review levy calculations as 2026 assessment cap approaches
Summary
County assessment staff told commissioners they have submitted levy calculations for taxes payable in 2026 and are monitoring legislative and ballot activity after a recently passed measure limits owner-occupied assessment increases to 3% for the 2026 assessment year.
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…
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