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Tax Sale Atlas

Gregory County, SD tax sales

How tax lien and tax deed sales work in Gregory County, seat of Burke: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how South Dakota tax sales work or look terms up in the glossary.

Next sale
No fixed annual auction date.
Format
In person
County office
(605) 775-2605
Every displayed fact carries a source badge. Verified Aug 31, 2026 against official county and state pages.How we verify
On this page

How Gregory County sells delinquent taxes

Tax certificate sale (lien)

In person
Run by
Gregory County Treasurer
Frequency
annual
Typical timing
Third Monday in December.
Registration
There is no online registration and no bidder portal.
Next expected
on the third Monday in December, 2026 (window; exact date posts closer to the sale)
When it runs
Third Monday in December. State law directs that "on the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate" for each parcel still carrying unpaid taxes from prior years, and the treasurer may adjourn the sale from day to day until every certificate has been offered.
Registration and deposit

There is no online registration and no bidder portal. Bidding happens in person at the Gregory County Courthouse in Burke on sale day. The treasurer offers each parcel in the numerical order it appears on the tax list, and a bidder wins by paying the full amount of taxes, interest and costs due while naming the lowest yearly interest rate they will accept. The lowest rate named is the best bid, and no rate above ten percent per year is a valid bid. A winning bidder who fails to pay can have the certificate re-offered and can be sued by the county for the amount. Call the Gregory County Treasurer at (605) 775-2605 ahead of the sale to confirm the date, accepted payment forms, and whether certificates will be offered to private bidders this year.

Sale format and venue
Gregory County runs a live courthouse sale, not an online auction, and no bidding platform serves this county. The parcel list reaches bidders through the newspaper rather than the county website: the treasurer publishes the notice of sale once during the week before the sale in the county's official newspapers, or posts it at the courthouse door for two weeks if no newspaper is published in the county, and the notice carries the time and place, the parcels, the names taxed and the amounts due. Owners also get a mailed notice at least fourteen days before the sale. One question to settle with the office before making the trip: a South Dakota county may not sell tax certificates to private buyers unless its board of commissioners has adopted a resolution waiving that prohibition, and absent such a resolution the county itself holds every certificate it issues. Gregory County does not publish a sale notice, bidder packet or delinquent list online, so the Treasurer's Office is the place to confirm whether this December's certificates are open to outside bidders. Certificates left unsold for want of bidders are sold afterward at private sale over the counter at the Treasurer's Office to anyone who pays the taxes, penalty and costs due, and the county's interest in a county-held certificate can be assigned to a buyer who pays the taxes, penalty, interest and costs of sale plus all unpaid and subsequent taxes. Bidding down the rate is the whole competition here, because the price is fixed at the delinquent amount and cannot be bid up. Redemption pays the certificate amount plus interest at the rate bid, running from the date of purchase, along with any subsequent taxes the holder paid and interest on those at the same rate. On redemption of a certificate held by someone other than the county, the county commission may set a fee of up to fifty dollars deducted from the holder's proceeds, and that fee cannot be charged to the property owner.
Source: SDCL 10-23-7, Time and Place of Annual Sale· Verified Aug 31, 2026

Tax deed sale

In person
Run by
Gregory County Board of Commissioners, with the Gregory County Treasurer issuing the tax deed
Frequency
annual
Typical timing
No fixed annual auction date.
When it runs
No fixed annual auction date. A certificate holder may begin the tax deed proceeding three years after the certificate sale and must complete it within six years of that sale. Once a deed issues, the property must be offered at public auction within one year, advertised at least twice with the first notice at least thirty days before the sale.
Registration and deposit

Watch the county's official newspapers for the published sale notice, which sets the date, place and terms. Ask the Gregory County Treasurer's Office at (605) 775-2605 whether the county is currently holding any tax deeded property awaiting a surplus property sale.

Sale format and venue
South Dakota holds no standing tax deed auction. Title moves through the certificate: the holder serves a notice of intention to take a tax deed on the owner of record, the person in possession, the person taxed, mortgagees, lienholders and other interested parties shown in the register of deeds, treasurer or clerk of courts records, and redemption ends sixty days after the affidavit of completed service is filed with the treasurer. What happens next is the part that changes the investment case. Since 2024 a county that takes a tax deed must declare the property surplus and sell it under SDCL chapter 6-13 within one year of the deed, and any private holder who takes a tax deed after holding a certificate must likewise offer the property at public auction within one year. The seller is then compensated as though the certificate had been redeemed, and surplus proceeds above taxes, penalty, interest, county liens and costs go back to the prior owner of record, or to the Unclaimed Property Division if that owner cannot be found within one hundred eighty days. Gregory County publishes no list of tax deeded parcels, so the newspaper notice and the Treasurer's Office are the way to find these auctions.
Source: SDCL 10-25-39.1, County Acquisition of Real Property and Required Sale· Verified Aug 31, 2026

Gregory County tax sale list and auction calendar

For Gregory County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.

  1. Get the advertised list

    A county sale-list URL is still being verified. Use the office and platform details on this page before relying on a copied list.

  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.

  3. Sale day

    No fixed annual auction date. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Gregory County Board of Commissioners, with the Gregory County Treasurer issuing the tax deed as the source to confirm which parcels are actually offered.

Before you bid in Gregory County

  1. Start with the live sale list

    The county sale-list URL is still being verified. Use the county office contacts below and confirm the advertised parcels directly before you price a bid.

  2. Confirm registration and deposit

    Watch the county's official newspapers for the published sale notice, which sets the date, place and terms. Ask the Gregory County Treasurer's Office at (605) 775-2605 whether the county is currently holding any tax deeded property awaiting a surplus property sale.

  3. Check the state rules that change the bid

    Read the South Dakota due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in South Dakota before you price the title work.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Three routes exist and each runs through a county office. A certificate that stayed unsold for want of bidders must be sold at private sale at the treasurer's office to any person who pays the taxes, penalty and costs due. A person may also buy the county's interest in a certificate the treasurer bid off, by paying the taxes, penalty, interest and costs of sale and transfer plus every unpaid and subsequent tax, after which the treasurer assigns the certificate and the buyer holds the rights of an original purchaser. Both routes are closed in a county whose commissioners have not waived SDCL 10-23-28.1. Separately, tax deed property the county offered that drew no bid may be sold at private sale within twelve months for not less than ninety percent of the appraised value, without further publication or appraisal. Ask the county treasurer about certificates and the county auditor about unsold deeded parcels.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what South Dakota calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Gregory County Treasurer

(605) 775-2605

PO Box 437, 221 E 8th St, Burke, SD 57523

Official website

County notes

  • The Treasurer's Office sits at 221 E 8th St in Burke, mail goes to PO Box 437, Burke, SD 57523, and the office line is (605) 775-2605 with a fax at (605) 775-2596.
  • Gregory County publishes no tax sale page, bidder packet or delinquent parcel list online. The published newspaper notice and a call to the Treasurer's Office are the working sources for the parcel list, the sale day rules and the current year's date.
  • South Dakota counties may keep every tax certificate rather than sell it. A county can only sell certificates to private bidders if its board of commissioners has adopted a resolution waiving that prohibition, so ask the Gregory County Treasurer whether certificates will be offered this December before planning a trip to Burke.
  • Bidding is a bid down of the interest rate, never a premium. The price is fixed at the delinquent taxes, interest and costs, and bidders compete only by naming a lower yearly rate. The statute caps a valid bid at ten percent per year and sets no minimum rate, so a contested parcel can be bid well below the cap.
  • Certificates here are an income position rather than a route to owning land. A holder who takes a tax deed must put the property up for public auction within one year and is paid the certificate amount plus interest, with any surplus returned to the prior owner of record.
  • A certificate does not last forever. The deed proceeding cannot begin until three years after the sale and must be completed within six years of it, after which the certificate, the tax lien and the lien for any subsequent taxes the holder paid are cancelled and forever barred.

South Dakota rules

Max interest rate
10% per year, bid down at auction
Minimum return
No statutory minimum; interest accrues at your bid rate
Redemption
There is no fixed redemption deadline that starts at the sale. SDCL 10-24-1 lets any person redeem at any time before a tax deed is issued. What sets the outer limit is the deed process: SDCL 10-25-1 bars the certificate holder from starting that process until three years after the certificate sale, and SDCL 10-25-8 keeps the right to redeem alive until sixty days after the affidavit of completed service of the notice of intention is filed with the treasurer. Missing that sixty-day window passes the owner's, mortgagee's and lienholder's interests to the certificate holder. After the deed is recorded, the former owner has one hundred eighty days to bring an action to recover possession or to avoid the deed, which is a limitation period rather than a further right to redeem.
Deed deposit
Chapter 6-13 sets no deposit for a cash sale. A buyer taking an installment contract must deposit the cash portion with the fiscal officer as soon as the bid is accepted, and the board can still decline to approve the sale, in which case the deposit is returned. A separate rule bars a bidder from the sale entirely: under SDCL 10-25-45 a county may refuse a bid from any person who is not current on all property taxes due within that county. Payment methods and any county-set deposit are county practice rather than statute, so confirm them with the county before bidding.
Surplus proceeds
The county first deducts the expenses of taking the tax deed and of the sale. What remains is prorated to the taxing districts on the levies for the most recent year included in the proceeds until all tax and interest is paid. Any surplus left after taxes, penalty, interest, county liens and other costs must be returned to the prior owner of record, and if that owner cannot be found within one hundred eighty days the surplus is transferred to the Unclaimed Property Division under SDCL chapter 43-41B. The same distribution binds a private buyer. SDCL 10-25-39.2, effective February 12, 2024, requires any person other than a county who acquires property by tax deed after being issued a tax certificate to offer that property at public auction under chapter 6-13 within one year of the deed, and entitles that seller only to compensation in the same manner as a redemption under SDCL 10-24-1. A South Dakota certificate is therefore a route to being paid what the certificate is worth, not a route to keeping the land.
Governing statute
SDCL Title 10, Chapter 10-23

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full South Dakotarules and every county →

Frequently asked questions

Does Gregory County, South Dakota sell tax liens or tax deeds?

Gregory County follows South Dakota's tax lien state system.

When is the Gregory County tax certificate sale?

Third Monday in December. State law directs that "on the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate" for each parcel still carrying unpaid taxes from prior years, and the treasurer may adjourn the sale from day to day until every certificate has been offered. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

How often does Gregory County hold tax deed sales?

Gregory County holds its tax deed sale once a year. No fixed annual auction date. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. South Dakota's redemption rule: Open until a tax deed issues; a deed cannot be sought until 3 years after the certificate sale, and redemption then runs until 60 days after completed service of the notice of intention. Call the Gregory County Board of Commissioners, with the Gregory County Treasurer issuing the tax deed as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Verified Aug 31, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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