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SDAT's Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes. You may search the procedure manual either numerically or alphabetically by using the left navigation bar, or click here to view the table of contents organized by category. You can also try searching with key terms by using the search bar at the top right of our web page. To call your local SDAT office for more information, click here.​



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019: Real Property

SUBJECTTOPIC
010Owner of Record10Immediate Family
010Valuation15Accounts Separated by County/City Boundaries
015Residential10Utility Structures
015Residential30Site Improvements
015Residential50Smoke Detectors and Fire Equipment
015Residential60Radio and Television Masts
015Residential20Waterfront Piers
015Residential70Rented Homes
015Residential40Greenhouses, Hoophouses, Swimming Pools, Tennis Courts
025Additions50Medical Necessity
030Homesites10Valuation
030Homesites11Non-Percolation or Non-Buildable Status
030Homesites12Curtilage
035Farm15Building
035Farm Homesites10Determination of Size
040Agricultural Use5Application
040Agricultural Use20Definitions
040Agricultural Use21Guidelines and Active Use
040Agricultural Use22Conservation Reserve Programs
040Agricultural Use7Waiver due to Disability or Age
040Agricultural Use Value15Uniform Values
040Agricultural Use Values16New Account Agricultural Use Rates
050Planed Development Unit10Assessment
060Mobile Home Assessment10Determination of Taxable Status
070Woodland10Agricultural Criteria
070Woodland15FCMA
070Woodland14Management Plans
070Woodland20Rollback Tax and Penalty for Violating a FCMA
075Agricultural Transfer Tax12Rate of Tax and Consideration or Appraisal Value
075Agricultural Transfer Tax10General
075Agricultural Transfer Tax25Declaration of Intent Violation
075Agricultural Transfer Tax20Declaration of Intent
075Agricultural Transfer Tax15Exemptions
075Agricultural Transfer Tax13Woodland
075Agricultural Transfer Tax21Tracking Tax Liability
075Agricultural Transfer Tax35Appeal of Agricultural Transfer Tax Imposition and Valuation Used
080Adjustments10Flood Damage
100Country Clubs10Agreements
100Golf Courses15Physical Review
100Golf Courses or Country Clubs5Application
100Golf Courses Subject to Country Club or Golf Course Agreement20Valuation
110Property Valuation11Reassessment Out-of-Cycle
110Real Property Valuation 12Substantially Completed ImprovementsValued Less Than $100,000
120Rezoned Real Property10Use Valuation
150Federal Property10SBA, FHA, VA and Farmers Home Administratio