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Tax Sale Atlas

Moody County, SD tax sales

How tax lien and tax deed sales work in Moody County, seat of Flandreau: 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
Set parcel by parcel rather than on a fixed annual calendar.
Registration
No advance registration and no online bidding.
County office
(605) 997-3171
Every displayed fact carries a source badge. Verified Aug 31, 2026 against official county and state pages.How we verify
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How Moody County sells delinquent taxes

Tax certificate sale (lien)

Run by
Moody County Treasurer
Frequency
annual
Next expected
on the third Monday in December, 2026 (window; exact date posts closer to the sale)
When it runs
Third Monday of December each year, between 9:00 a.m. and 4:00 p.m. at the Moody County Courthouse in Flandreau, adjourned from day to day until every certificate has been offered.
Registration and deposit

No bidder registration form, deposit schedule or online sign up is published, and bidding is in person at the courthouse. Call the Treasurer at (605) 997-3171 well before the December sale to confirm whether certificates will be offered to outside bidders and what the office asks of a bidder.

Sale format and venue
Bidding is on the interest rate rather than the price. A bidder pays the full delinquent tax, interest and costs and names the lowest annual rate at which they will carry the certificate, the lowest rate wins, and no bid above 10 percent per year is valid. South Dakota sets no minimum rate, so bidding can run all the way down to zero. South Dakota also bars a county from selling any tax certificate unless its board of commissioners adopts a resolution waiving that bar, and no waiver appears among Moody County's published ordinances and resolutions. The county's own record shows it holding the certificates and later taking the parcels by tax deed rather than assigning certificates to investors, so confirm availability with the Treasurer before planning a December trip. The delinquent list runs in the Moody County Enterprise, the county's designated legal newspaper, during the week before the sale, and owners are mailed notice at least 14 days ahead. A certificate holder may begin a tax deed proceeding three years after the sale and must complete it within six years, and the owner's right to redeem ends 60 days after the affidavit of completed service of the notice of intention to take a tax deed is filed with the Treasurer.
Source: SDCL 10-23-7, South Dakota Codified Laws· Verified Aug 31, 2026

Tax deed sale

Run by
Moody County Board of Commissioners
Frequency
annual
Typical timing
Set parcel by parcel rather than on a fixed annual calendar.
Registration
No advance registration and no online bidding.
Sale list
Commission minutes announcing tax deed auction dates
When it runs
Set parcel by parcel rather than on a fixed annual calendar. The Board declares a tax deed parcel surplus and fixes an auction date by motion, usually at 8:30 a.m. a few weeks later. Recent auctions ran on July 18 2023, August 1 2023 and February 17 2026.
Registration and deposit

No advance registration and no online bidding. Bidders attend in person at the announced time and place, and the Board sets terms for each sale. The July 2023 auction on the courthouse steps required a 10 percent non-refundable down payment to the Moody County Auditor on the day of sale with the balance due within 30 days, and the Board has also set a reserve price on a parcel.

Sale format and venue
Moody County keeps the certificates on its delinquent parcels, takes title by tax deed, then must declare the property surplus and sell it within one year of the deed. Sales are live public auctions authorized by the Board, with the Treasurer bringing parcels forward and the Auditor collecting the down payment on sale day. Notice is advertised in the Moody County Enterprise and the auction date is set on the record in the commission minutes, so watch both. An occupied parcel can be held back while eviction runs, which is what the Board waited on before setting the February 2026 auction.
Source: Commission Minutes, January 20 2026, Moody County· Verified Aug 31, 2026

Moody County tax sale list and auction calendar

For Moody 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 Commission minutes announcing tax deed auction dates for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    No advance registration and no online bidding. Full requirements are in the sale card above.

  3. Sale day

    Set parcel by parcel rather than on a fixed annual calendar. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Moody County Board of Commissioners as the source to confirm which parcels are actually offered.

Before you bid in Moody County

  1. Start with the live sale list

    Pull the current advertised parcels from Commission minutes announcing tax deed auction dates. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    No advance registration and no online bidding. Bidders attend in person at the announced time and place, and the Board sets terms for each sale. The July 2023 auction on the courthouse steps required a 10 percent non-refundable down payment to the Moody County Auditor on the day of sale with the balance due within 30 days, and the Board has also set a reserve price on a parcel.

  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)

Moody County Treasurer

(605) 997-3171

101 E Pipestone Ave, Suite A, Flandreau, SD 57028

Official website

County notes

  • The Treasurer's office is on the first floor of the courthouse at 101 E Pipestone Ave, Suite A in Flandreau, open Monday through Friday from 8:00 a.m. to 4:30 p.m.
  • The county publishes no tax sale calendar or bidder list on its website. Watch the Moody County Enterprise, the county's designated legal newspaper, and the commission minutes on the county site, where each auction date is set by motion.
  • Tax deed parcels are the realistic way in here. Two sold at the February 17 2026 public auction, for $4,771.87 and $6,824.32.

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

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

When is the Moody County tax certificate sale?

Third Monday of December each year, between 9:00 a.m. and 4:00 p.m. at the Moody County Courthouse in Flandreau, adjourned from day to day until every certificate has been offered. Always confirm the exact date with the County Treasurer before the sale.

How often does Moody County hold tax deed sales?

Moody County holds its tax deed sale once a year. Set parcel by parcel rather than on a fixed annual calendar. 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 Moody County Board of Commissioners 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 Moody County tax sale list?

Moody County posts its tax sale list at moodycounty.net. 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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Call Moody County Treasurer