Forest Incentive Programs - Property Taxes for South Dakota

Type of Tax

Forestland is not classified although it can occupy a portion of agricultural land

Law

Agricultural property Sec. 10-6-31.3

Objective

Requirements

No penalty for withdrawing from program

Counties can set their own acreage requirements

State law requires a minimum of 40 acres of unplanted land or no less than 20 contiguous acres of unplanted land. They also put a ceiling of 160 acres that any one county may require of their landowners.

No management plan required

Program Administration