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Tax Sale Atlas

Jackson County, SD tax sales

How tax lien and tax deed sales work in Jackson County, seat of Kadoka: 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
There is no fixed annual date.
Format
In person
Registration
Set county by county.
County office
(605) 837-2423
Every displayed fact carries a source badge. Verified Aug 31, 2026 against official county and state pages.How we verify
On this page

How Jackson County sells delinquent taxes

Tax certificate sale (lien)

In person
Run by
Jackson County Treasurer
Frequency
annual
Typical timing
Third Monday of December, every year.
Registration
There is no online auction and no bidder portal.
Next expected
on the third Monday in December, 2026 (window; exact date posts closer to the sale)
Sale list
South Dakota public notice search, filter to Jackson County for the delinquent tax and sale notice
When it runs
Third Monday of December, every year. SDCL 10-23-7 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 any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid." The treasurer may adjourn the sale from day to day until every certificate has been offered.
Registration and deposit

There is no online auction and no bidder portal. Bidding is done in person at the Jackson County Courthouse, 700 Main St. in Kadoka, between 9 a.m. and 4 p.m. on the third Monday of December. No published bidder packet, deposit schedule or registration deadline exists for this county, so call the Treasurer at (605) 837-2423 well before the sale to confirm whether certificates will be offered to private bidders at all that year, what identification the office wants, and what form of payment it accepts. Under SDCL 10-23-8 a valid bid must cover the full taxes, interest and costs due on the parcel and must state the annual interest rate the bidder is willing to accept.

Sale format and venue
Bidding is a bid down on interest, not a bid up on price. SDCL 10-23-8 requires the bidder to pay the full taxes, interest and costs due and to state the lowest annual interest rate at which the bidder will carry the taxes, and the lowest rate stated is the best bid. The statute caps the rate at ten percent per year and sets no minimum, so a contested parcel can be bid all the way down to zero percent. Because the purchase price is fixed at the delinquent amount, there is no premium to bid and no overbid to recover. One rule decides whether an outside investor can buy in this county at all. SDCL 10-23-28.1 bars any South Dakota county from selling a tax certificate unless its board of county commissioners has adopted a resolution waiving that prohibition, and absent that resolution the county itself is the holder of every certificate the treasurer issues. The treasurer still runs the December sale, still serves notice on owners and still publishes the list either way. Jackson County publishes nothing showing such a resolution, so treat investor access as unconfirmed and settle it with the Treasurer at (605) 837-2423 before making the drive to Kadoka. Two secondary routes exist and both run through the same resolution. Certificates that draw no bidder are bid off in the county's name under SDCL 10-23-24 and can later be taken by assignment under SDCL 10-23-28, which requires paying the amount the certificate was bid off for plus every unpaid and subsequent tax in full, not just the original bid. Certificates left unsold for want of bidders may also be bought at private sale in the treasurer's office under SDCL 10-23-12 for the taxes, penalty and costs due. Certificates the county holds itself earn the Category G rate set by SDCL 54-3-16, five sixths of one percent per month, which works out to ten percent a year.
Source: SDCL 10-23-7, Time and Place of the Annual Tax Certificate Sale· Verified Aug 31, 2026

Tax deed sale

Run by
County Treasurer issues the deed; the county then sells the property under SDCL chapter 6-13, commonly through the county auditor
Frequency
as needed
Typical timing
There is no fixed annual date.
Registration
Set county by county.
When it runs
There is no fixed annual date. A tax deed sale happens parcel by parcel once a tax deed has issued. The certificate holder, which in most counties is the county itself, may begin the deed process no sooner than three years and no later than six years after the certificate sale by serving a notice of intention to take a tax deed. Sixty days after the affidavit of completed service is filed with the treasurer, redemption ends and the treasurer prepares the deed. SDCL 10-25-39.1 then requires the county to declare the property surplus and sell it within one year, with notice published at least twice and the first publication at least thirty days before the sale. Watch the county auditor and the county's legal notices for those publications.
Registration and deposit

Set county by county. SDCL chapter 6-13 lets the county take sealed bids opened at a commission meeting, sell at public auction to the highest bidder, or list the property with one or more licensed real estate brokers, and it prescribes no bidder registration. Sealed bids are filed with the county's fiscal officer and opened at the time named in the published notice. The board may reject every bid, but if it accepts one it must be the highest. A county may refuse a bid from any person who is not current on all property taxes due within that county. No deposit is required on a cash sale; a buyer taking an installment contract deposits the cash portion as soon as the bid is accepted, and gets it back if the board declines to approve the sale. Confirm the bid form, the deadline and the payment terms with the county auditor.

Sale format and venue
This is the sale most South Dakota bidders can actually take part in, and it is a sale of the property itself rather than of a lien. Costs of taking the deed and of the sale come out of the proceeds first, the remainder is prorated to the taxing districts until all tax and interest is paid, and any surplus goes back to the prior owner of record, or to the Unclaimed Property Division if that owner cannot be found within one hundred eighty days. A private certificate holder who takes a tax deed is under the same duty: SDCL 10-25-39.2 requires that holder to offer the property at public auction within one year and entitles the holder only to what a redemption would have paid. Title vests in fee simple but remains subject to any claim the state or county has for taxes, liens or encumbrances and to past-due installments of municipal special assessments, and counties commonly convey by quitclaim deed and expect the buyer to bring a quiet title action. The former owner has one hundred eighty days after the deed is recorded to sue to recover possession or to avoid the deed.
Source: S.D. Codified Laws 10-25-39.1 - County acquisition of real property; sale of property; notice of sale requiredSDCL 10-25-39.1· Verified Aug 27, 2026

Jackson County tax sale list and auction calendar

For Jackson 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

    Use South Dakota public notice search, filter to Jackson County for the delinquent tax and sale notice for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Set county by county. Full requirements are in the sale card above.

  3. Sale day

    There is no fixed annual 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 County Treasurer issues the deed; the county then sells the property under SDCL chapter 6-13, commonly through the county auditor as the source to confirm which parcels are actually offered.

Before you bid in Jackson County

  1. Start with the live sale list

    Pull the current advertised parcels from South Dakota public notice search, filter to Jackson County for the delinquent tax and sale notice. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Set county by county. SDCL chapter 6-13 lets the county take sealed bids opened at a commission meeting, sell at public auction to the highest bidder, or list the property with one or more licensed real estate brokers, and it prescribes no bidder registration. Sealed bids are filed with the county's fiscal officer and opened at the time named in the published notice. The board may reject every bid, but if it accepts one it must be the highest. A county may refuse a bid from any person who is not current on all property taxes due within that county. No deposit is required on a cash sale; a buyer taking an installment contract deposits the cash portion as soon as the bid is accepted, and gets it back if the board declines to approve the sale. Confirm the bid form, the deadline and the payment terms with the county auditor.

  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)

Jackson County Treasurer

(605) 837-2423

700 Main St., PO Box 279, Kadoka, SD 57543

County notes

  • Jackson County does not maintain a county website, so no sale calendar, bidder packet or delinquent list is posted online by the county. The Treasurer's office in Kadoka is the working source for the current year's sale, and the office fax is (605) 837-2447.
  • The delinquent list is advertised in the county's official newspaper once during the week before the sale, under SDCL 10-23-2. SDCL 10-23-3 requires that notice to give the time and place of the sale, the parcels whose taxes were still unpaid at the close of business on the first Monday of December, the parties assessed or the current owner of record, and the amount of tax due. South Dakota newspaper legal notices are also collected in the statewide public notice search, which filters by county.
  • Redemption stays open until a tax deed actually issues. SDCL 10-24-1 lets any person redeem by paying the treasurer the sum listed in the certificate, interest at the rate the certificate sold for running from the date of purchase, any later taxes the holder paid, and interest on those at the same rate from the date of payment.
  • A certificate holder cannot move on a deed early. SDCL 10-25-1 allows a tax deed proceeding to be started only after three years from the date of the certificate sale, and it must be completed within six years of that date. An assignee inherits the original holder's clock rather than starting a fresh one.
  • The certificate does expire. Under SDCL 10-25-16, if the deed proceeding is not completed within six years of the certificate sale, the sale, the tax lien and the lien for every subsequent tax the holder paid cease and are forever barred, and the treasurer cancels the certificate on the county records.
  • Before a deed issues the holder must serve a notice of intention to take tax deed. SDCL 10-25-5 requires personal service on the owner of record, the person in possession and the person the property is taxed to, in the manner of a summons. Other interested parties may instead be served by publishing the notice once a week for two successive weeks in the county's legal newspapers, and notice to mortgagees, assignees and other lienholders of record goes by registered or certified mail with return receipt requested. SDCL 10-25-8 then holds the redemption window open until sixty days after the affidavit of completed service is filed with the treasurer.
  • South Dakota changed the payoff for deed holders in 2024, and it is the single most important thing for an out of state buyer to understand here. SDCL 10-25-39.2 requires any private party who takes a tax deed to offer the property at public auction within one year of the deed. The deed holder is compensated on the same basis as a redemption under SDCL 10-24-1, and SDCL 10-25-39 sends any surplus left after taxes, penalty, interest, county liens and costs back to the prior owner of record. Acquiring and keeping the land is not an outcome available to a certificate investor in South Dakota.
  • When the county itself takes a tax deed, SDCL 10-25-39.1 requires it to declare the property surplus and sell it within one year under chapter 6-13, publishing notice of the sale at least twice with the first publication no less than thirty days before the sale date. Jackson County publishes no calendar of these sales, so watch the county's official newspaper and ask the Treasurer whether any tax deed property is pending sale.

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 Jackson County, South Dakota sell tax liens or tax deeds?

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

When is the Jackson County tax certificate sale?

Third Monday of December, every year. SDCL 10-23-7 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 any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid." 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 Jackson County hold tax deed sales?

Jackson County holds its tax deed sale as needed. There is no fixed annual 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 County Treasurer issues the deed; the county then sells the property under SDCL chapter 6-13, commonly through the county auditor 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.

Where can I find the Jackson County tax sale list?

Jackson County posts its tax sale list at sdpublicnotices.com. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

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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