South Dakota’s transfer fee is one of the simplest real property conveyance taxes in the country. There is a single statewide rate, no county differentials, no progressive tiers, and no base exemption to navigate. The entire calculation reduces to dividing the sale price by 500, rounding up, and multiplying by $0.50. The main complexity lies in the exemption rules — which are extensive — and in understanding the recording fee structure, the Form PT-56 obligation, and what happens when a deed spans multiple counties. This guide walks through both with two practical examples: a standard home sale in Minnehaha County (Sioux Falls) and an odd-priced sale in Lincoln County.
1 Understand South Dakota’s Transfer Fee Structure
South Dakota’s real estate transfer fee is codified at SDCL §43-4-21, which reads: “A fee is hereby imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in this state, which fee shall be paid by the grantor.”[1] Three features of this statute define the entire tax:
- $0.50 per $500: The rate is fifty cents per five-hundred-dollar unit of value — equivalent to $1.00 per $1,000, or 0.10% of the sale price.
- Or fraction thereof: Any amount above a full multiple of $500 triggers a full additional $0.50 unit. The tax steps up at each $500 boundary, always rounding toward the higher unit.
- Grantor pays: Legal liability falls on the seller, though the parties may agree in their purchase contract to allocate the cost differently. Whatever the private arrangement, the Register of Deeds collects from whoever presents the deed.
The fee has been stable for decades and applies uniformly to warranty deeds, quitclaim deeds, contracts for deed, mineral deeds, and any other instrument conveying an interest in real property for consideration. It does not apply to titled mobile homes — those transfers are handled by the County Treasurer under a 4% excise tax and fall outside the scope of the real estate transfer fee.[1]
Unlike Iowa (which exempts the first $500 of consideration) or Oklahoma (which has a $100 threshold), South Dakota applies the fee from the very first dollar. A $500 sale incurs $0.50; a $1,000 sale incurs $1.00. There is no minimum-consideration exemption except through the specific §43-4-22 exemptions — a gift deed must affirmatively claim the gift exemption, not simply show $0 consideration.
Example A — Standard Home Sale, Minnehaha County (Sioux Falls), $250,000, 3-Page Deed
A seller conveys a residential property in Minnehaha County for $250,000 cash. The deed is three pages. No exemption applies.
Transfer fee and recording fee: calculated in Steps 2–4. TAXABLE
Example B — Odd-Price Sale, Lincoln County, $319,255, 10-Page Deed
A seller conveys a property in Lincoln County for $319,255 — a negotiated price that is not a round multiple of $500. The deed is ten pages.
The fraction above the last full $500 interval forces ceiling rounding. TAXABLE
2 Determine the Taxable Value
South Dakota’s transfer fee is assessed on the full value declared on the deed — the actual consideration paid or to be paid for the property.[4] The Register of Deeds bases the fee computation on the sale price declared in the deed and in the accompanying Certificate of Real Estate Value (Form PT-56), which the grantor and grantee must complete and sign at recording.
The taxable value is the total consideration for the transfer, which includes any cash price paid at closing. There is no deduction for personal property included in the sale under South Dakota’s transfer fee statute — unlike Iowa’s §428A.1 rule — and no addition for assumed mortgage balances (the statute taxes the “value” as declared, rather than building in an assumed-debt addition as Oklahoma’s and Iowa’s rules do).
If the consideration is zero — a true gift or nominal-consideration family transfer — the applicable §43-4-22 exemption should be claimed; no transfer fee is due. If consideration is entered as $0 without an exemption, the Register of Deeds will likely query the transaction and require either a fee or an exemption notation before recording.
Taxable Value Rule (SDCL §43-4-21 / §43-4-24): Taxable Value = Full consideration declared on deed and Form PT-56 No base exemption — applies from first dollar of consideration No assumed mortgage addition, no personal property deduction Special note: $0 consideration → Claim applicable §43-4-22 exemption Nominal ($1, $10) → If family/gift scenario, §43-4-22(5) or (18) applies
Example A — Minnehaha County, $250,000 Declared
Cash price: $250,000 | No assumed mortgage, no personal property adjustment
Taxable Value: $250,000
Example B — Lincoln County, $319,255 Declared
Cash price: $319,255 | Negotiated price, not a round $500 multiple
Taxable Value: $319,255
The $255 remainder above $319,000 (a full $500 multiple) forces the fee into the next unit — this is where ceiling rounding matters.
3 Apply the $0.50-per-$500 Rate with Ceiling Rounding
The transfer fee calculation is a single operation: divide the sale price by 500, apply the ceiling function (round up to the next whole number), and multiply by $0.50.[1] The “or fraction thereof” language in SDCL §43-4-21 mandates this ceiling rounding — any cent above a $500 boundary counts as a full additional unit worth $0.50.
Because South Dakota applies the fee from the first dollar and uses simple ceiling rounding of the full price (no base exemption to subtract first), the formula is slightly simpler than Iowa’s equivalent: where Iowa computes ceil((price − $500) / $500), South Dakota computes ceil(price / $500).
The effective rate converges to exactly 0.10% ($1.00 per $1,000) for any sale price that is a precise multiple of $500. For prices that are not exact multiples, the effective rate is slightly above 0.10% — the extra fraction rounds up to a full $0.50 unit, which adds a small premium relative to the theoretical 0.10%. For a $319,255 sale, this rounding adds $0.50 to the fee that a $319,000 sale would generate: $319.00 versus $319.50.
Transfer Fee Formula (SDCL §43-4-21): Units = CEILING(Sale Price ÷ $500) Transfer Fee = Units × $0.50 Equivalent: $1.00 per $1,000 of value (0.10%) Rounding examples: $250,000.00 → ceil(250,000 ÷ 500) = ceil(500.00) = 500 units → $250.00 $250,001.00 → ceil(250,001 ÷ 500) = ceil(500.002) = 501 units → $250.50 $319,255.00 → ceil(319,255 ÷ 500) = ceil(638.51) = 639 units → $319.50 $319,000.00 → ceil(319,000 ÷ 500) = ceil(638.00) = 638 units → $319.00 $500.00 → ceil(500 ÷ 500) = ceil(1.00) = 1 unit → $0.50 $100,000.00 → ceil(100,000 ÷ 500) = 200 units → $100.00
Example A — Minnehaha County, $250,000
Units: ceil(250,000 ÷ 500) = ceil(500.00) = 500 units
Transfer Fee: 500 × $0.50 = $250.00
$250,000 is a perfect $500 multiple — no rounding effect. Effective rate: 0.1000%.
Example B — Lincoln County, $319,255
Units: ceil(319,255 ÷ 500) = ceil(638.51) = 639 units
Transfer Fee: 639 × $0.50 = $319.50
The $255 remainder above $319,000 is a fraction of $500, which rounds up to the 639th unit. Effective rate: 0.10019%.
4 Add Recording Fees
In addition to the transfer fee, every instrument presented for recording incurs a recording fee set by SDCL §7-9-15.[6] Like the transfer fee, recording fees are uniform across all 66 South Dakota counties — there are no county surcharges or local additions beyond those specified in state statute.
Standard Deed Recording — $30 Base (≤50 Pages)
For most deeds, contracts for deed, mineral deeds, and similar instruments, the base recording fee is $30 per document, which covers up to 50 pages.[6] This flat fee is confirmed by county Register of Deeds offices across South Dakota, including Fall River County and Minnehaha County. For residential transactions — which typically produce one- to five-page deeds — the $30 base is the only recording charge.
Extra Page Fee — $2 per Page over 50
Documents exceeding 50 pages are charged $2 for each additional page beyond the 50th.[6] This affects lengthy commercial deeds, complex legal description documents, or instruments with extensive exhibit packages. A 55-page deed costs $30 + (5 × $2) = $40; an 80-page deed costs $30 + (30 × $2) = $90.
Plat Recording — $60 Flat (SDCL §11-3-11)
Final plat recordings are governed separately by SDCL §11-3-11 and carry a flat $60 per plat fee regardless of page count.[7] This applies to subdivision plats, amended plats, and similar mapping instruments. Plat recordings generally do not trigger the transfer fee because no consideration is paid for recording a plat; the transfer fee would apply separately to any deed conveying the platted lots.
Condominium Master Deed / Condo Declaration — $75 (SDCL §43-15A-9)
Master deeds and condominium declarations filed under South Dakota’s Horizontal Property Regime Act carry a base fee of $75 for the first 50 pages, plus $2 per page over 50, per SDCL §43-15A-9.[6]
Multi-County Transactions
When a single deed conveys real property located in more than one South Dakota county, the deed must be recorded separately in each county where the property lies.[1] Each county recording incurs its own full transfer fee (computed on the same total sale price) and its own $30 base recording fee. This is distinct from Iowa’s apportionment approach — South Dakota does not split the transfer fee between counties; rather, the full fee is paid to each county recorder. For a $120,000 two-county deal, the total transfer fee is $120.00 × 2 = $240.00, and total recording fees are $30 × 2 = $60.00, for a combined total of $300.00.
Recording Fee Formula (SDCL §7-9-15): Standard instrument (deed, contract, mortgage, mineral deed): Base Fee = $30.00 (covers up to 50 pages) Extra Pages = max(0, pages − 50) × $2.00 Total Rec Fee = $30 + extra pages Plat recording (SDCL §11-3-11): Flat = $60.00 (no page overage charge) Condo master deed (SDCL §43-15A-9): Base = $75.00 (≤50 pages) + max(0, pages − 50) × $2.00 Multi-county: recording fee × number of counties transfer fee × number of counties (full fee per county)
Example A — Minnehaha County, 3-Page Deed
Recording fee: $30.00 base (3 pages ≤ 50). No extra page charge.
Grand Total: $250.00 (transfer) + $30.00 (recording) = $280.00
Example B — Lincoln County, 10-Page Deed
Recording fee: $30.00 base (10 pages ≤ 50). No extra page charge.
Grand Total: $319.50 (transfer) + $30.00 (recording) = $349.50
5 Check for Exemptions, Mark the Deed, and File with Form PT-56
Before computing any transfer fee, verify whether the transfer falls within one of South Dakota’s thirteen statutory exemptions under SDCL §43-4-22.[2] Exemptions in South Dakota carry a strict procedural requirement: the deed itself must cite the specific exemption subsection on its face or the Register of Deeds is legally required to reject the document under SDCL §43-4-23.[3]
The Thirteen Exemption Categories
§43-4-22(2) — Government Transfer. Conveyances to or from the United States, the State of South Dakota, or any political subdivision of the state are exempt from the transfer fee.[2] This covers federal land acquisitions, state highway takings, municipal property purchases, school district transfers, and similar government-to-government or government-to-private conveyances. Tax-paid consideration does not change this exemption — it is categorical.
§43-4-22(3) — Mortgage / Security Deed. A deed given solely to secure a debt — such as a trust deed, mortgage, or a deed of reconveyance releasing a security interest — is exempt.[2] This reflects the principle that financing instruments are not conveyances of beneficial ownership; the lender is not acquiring the property in the economic sense. A deed in lieu of foreclosure, where the borrower conveys title to a lender to satisfy the debt, is separately addressed under §43-4-22(6).
§43-4-22(4) — Corrective / Confirmatory Deed. A deed that corrects or confirms a prior recorded deed — fixing a mis-spelled name, correcting a legal description error, or re-stating a prior conveyance — is exempt provided no new consideration is conveyed.[2] The purpose is purely clerical; the beneficial interest is not changing hands.
§43-4-22(5) — Spouse / Parent-Child — Nominal Consideration. Transfers between husband and wife, or between parent and child, with only nominal actual consideration ($1 or similar) are exempt.[2] The key condition is “nominal” — a true market-value sale between family members with actual money changing hands is taxable. Estate planning transfers, gift deeds to children, and quitclaim deeds between spouses typically fall here. The calculator warns users who enter a sale price over $100 while claiming this exemption, since a significant price suggests more than nominal consideration.
§43-4-22(6) — Foreclosure / Sheriff’s Deed. Deeds issued pursuant to a judicial foreclosure or sheriff’s sale are exempt from the transfer fee.[2] This applies to both deeds in lieu of foreclosure (where the borrower surrenders title to the lender to avoid foreclosure proceedings) and to deeds issued following a completed foreclosure sale. Note the contrast with the third-party auction scenario in Iowa: South Dakota’s exemption is broader and covers all foreclosure-related deeds, not just deeds to the mortgagee.
§43-4-22(7) — Tax Sale Deed. Deeds issued following a tax sale — where a county or municipality acquires title to property by reason of unpaid real property taxes — are exempt.[2]
§43-4-22(8)/(9) — Corporate Merger / Reorganization. Transfers of substantially all assets between related entities pursuant to a statutory corporate merger, consolidation, or reorganization plan — including parent-to-subsidiary or subsidiary-to-parent transfers made for no monetary consideration — are exempt.[2] The exemption requires the transfer to be made without cash consideration; if a subsidiary is “sold” to a parent for actual money, the transaction is taxable. The merger or reorganization plan should be referenced in the deed or in attached documentation to support the exemption claim.
§43-4-22(10) — Estate / Decree of Distribution. A transfer pursuant to a decree of distribution in a decedent’s estate — whether testate (under a will) or intestate (under the laws of intestate succession) — is exempt.[2] This covers the personal representative’s or trustee’s deed conveying probate real estate to the heirs or beneficiaries. The probate court’s decree of distribution is the basis for the exemption claim.
§43-4-22(11) — Partition. Deeds dividing jointly held property among co-owners — whether by court order or voluntary written agreement — are exempt.[2] This applies to partitions where each co-owner receives a portion of the land equivalent to their undivided interest, without excess consideration being paid. If one party is buying out another for actual money, that amount is taxable consideration.
§43-4-22(12) — LLC / Entity to Member Transfer. Transfers between an LLC and its members, or between a partnership and its partners, for no monetary consideration are exempt.[2] This covers the common estate-planning maneuver of transferring family property into or out of a family LLC without a sale. If actual consideration is paid, the transfer is taxable.
§43-4-22(13) — Cemetery Lot Deed. Conveyances of cemetery lots or grave sites are exempt from the transfer fee.[2]
§43-4-22(17) — Divorce / Legal Separation. Deeds made pursuant to a divorce decree or legal separation agreement are exempt.[2] The transfer must be directly required by or made pursuant to the court’s dissolution order or the parties’ separation agreement. A voluntary post-divorce sale between former spouses at market value is taxable.
§43-4-22(18) — Gift / No Consideration. Transfers for which no consideration whatsoever was given — an absolute gift — are exempt.[2] Unlike the family-nominal-consideration exemption under §43-4-22(5), this exemption covers any gift to any recipient, not just family members. A charitable donation of land to a non-profit, a gift to a friend, or a property donation to a land trust all qualify, provided no consideration is received by the grantor.
Required Notation on Exempt Deeds — SDCL §43-4-23
South Dakota’s exemption procedure is unusually strict about its notation requirement. SDCL §43-4-23 mandates that every exempt deed must state on its face the exact language: “Exempt from transfer fee pursuant to SDCL 43-4-22(§)” — with the specific subsection number filled in.[3] A deed that claims an exemption but omits this notation will be rejected by the Register of Deeds without further ceremony. This is not a warning or a request for clarification — it is a mandatory refusal. The notation must appear on the deed document itself, typically in the body near the consideration language or in a dedicated “Transfer Fee” block. The PT-56 form should also indicate the claimed exemption.
Certificate of Real Estate Value — Form PT-56
Every deed or contract for deed presented for recording in South Dakota must be accompanied by a completed Certificate of Real Estate Value (Form PT-56), prescribed by the South Dakota Department of Revenue.[8] The PT-56 is not an internal register document — it is a DOR-prescribed form that must be signed by the buyer, seller, or their authorized agent and submitted at recording along with the deed. The form captures:
- Full legal description of the property
- Buyer and seller names and contact information
- Actual consideration (the sale price driving the transfer fee)
- Relationship between the parties (family, unrelated, corporate, etc.)
- Date of sale and type of instrument
- Any claimed exemption under §43-4-22
The Register of Deeds uses the consideration declared on the PT-56 to compute the transfer fee and records the fee amount on the face of the deed under SDCL §43-4-24.[4] The completed PT-56 data is transmitted to the state property tax database, where it supports assessment equalization and statewide property market analysis. Submitting a PT-56 with a misstated sale price — or falsely claiming an exemption on the form — constitutes a misdemeanor under SDCL §43-4-26.[5]
Exemption Citation Format (SDCL §43-4-23): Required notation on deed face: “Exempt from transfer fee pursuant to SDCL 43-4-22(§)” Where (§) is the specific subsection: (2) Government transfer (3) Mortgage / security deed (4) Corrective deed (5) Spouse / parent-child, nominal consideration (6) Foreclosure / sheriff’s deed (7) Tax sale deed (8)/(9) Corporate merger / reorganization (10) Decree of distribution — decedent’s estate (11) Partition (12) LLC / entity to member (no consideration) (13) Cemetery lot (17) Divorce / legal separation decree (18) Gift / no consideration Omitting this notation → ROD REJECTS the deed (SDCL §43-4-23) Misstating value / exemption → Misdemeanor (SDCL §43-4-26)
Example A — Standard Sale, No Exemption Applies
Arm’s-length cash sale for $250,000. No family relationship, no foreclosure, no government entity.
Transfer fee: $250.00 | Recording fee: $30.00 | Grand total: $280.00
Form PT-56 required. Grantor presents deed + PT-56 + $280.00 to Minnehaha County Register of Deeds at recording.
Example B — Odd-Price Sale, No Exemption Applies
Arm’s-length sale for $319,255. No exemption applies. Ceiling rounding applies.
Transfer fee: $319.50 | Recording fee: $30.00 | Grand total: $349.50
Form PT-56 required. Grantor presents deed + PT-56 + $349.50 to Lincoln County Register of Deeds at recording.
Rate Reference Tables
| Sale Price | Units ⌈÷$500⌉ | Transfer Fee | Recording (3 pg) | Grand Total |
|---|---|---|---|---|
| $0 (exempt — cite §43-4-22) | 0 | $0.00 | $30.00 | $30.00 |
| $500 | 1 | $0.50 | $30.00 | $30.50 |
| $1,000 | 2 | $1.00 | $30.00 | $31.00 |
| $50,000 | 100 | $50.00 | $30.00 | $80.00 |
| $100,000 | 200 | $100.00 | $30.00 | $130.00 |
| $250,000 | 500 | $250.00 | $30.00 | $280.00 |
| $319,255 | 639 | $319.50 | $30.00 | $349.50 |
| $500,000 | 1,000 | $500.00 | $30.00 | $530.00 |
| $1,000,000 | 2,000 | $1,000.00 | $30.00 | $1,030.00 |
| Scenario | Transfer Fee | Recording Fee | Total |
|---|---|---|---|
| $250,000 cash, 3-page deed (Ex. A) | $250.00 | $30.00 | $280.00 |
| $319,255 odd price, 10-page deed (Ex. B) | $319.50 | $30.00 | $349.50 |
| $75,000 sale, 80-page deed (long document) | $75.00 | $30 + (30×$2) = $90.00 | $165.00 |
| $120,000, two-county deed (each county) | $120.00 × 2 = $240.00 | $30.00 × 2 = $60.00 | $300.00 |
| $200,000, plat recording + deed | $200.00 (deed) | $30 (deed) + $60 (plat) = $90.00 | $290.00 |
| Gift deed — no consideration | $0.00 (§43-4-22(18)) | $30.00 | $30.00 |
| Spouse transfer, nominal ($1), 2-page deed | $0.00 (§43-4-22(5)) | $30.00 | $30.00 |
| Foreclosure / sheriff’s deed | $0.00 (§43-4-22(6)) | $30.00 | $30.00 |
| Divorce settlement deed | $0.00 (§43-4-22(17)) | $30.00 | $30.00 |
| Probate / decree of distribution | $0.00 (§43-4-22(10)) | $30.00 | $30.00 |
| Exemption | SDCL Cite | Key Condition | Deed Must State |
|---|---|---|---|
| Government transfer | §43-4-22(2) | U.S., SD, or political subdivision | “Exempt … §43-4-22(2)” |
| Mortgage / security deed | §43-4-22(3) | Solely to secure or release debt | “Exempt … §43-4-22(3)” |
| Corrective deed | §43-4-22(4) | Corrects prior recorded deed; no new consideration | “Exempt … §43-4-22(4)” |
| Spouse / parent-child | §43-4-22(5) | Nominal consideration only ($1 or similar) | “Exempt … §43-4-22(5)” |
| Foreclosure / sheriff’s deed | §43-4-22(6) | Judicial foreclosure or deed in lieu | “Exempt … §43-4-22(6)” |
| Tax sale deed | §43-4-22(7) | Following county/municipal tax sale | “Exempt … §43-4-22(7)” |
| Corporate merger / reorg | §43-4-22(8)/(9) | Related entities; no monetary consideration | “Exempt … §43-4-22(8)” |
| Decree of distribution | §43-4-22(10) | Probate distribution to heirs/devisees | “Exempt … §43-4-22(10)” |
| Partition | §43-4-22(11) | Proportionate division of co-owned property | “Exempt … §43-4-22(11)” |
| LLC / entity to member | §43-4-22(12) | No monetary consideration | “Exempt … §43-4-22(12)” |
| Cemetery lot | §43-4-22(13) | Grave site or cemetery plot | “Exempt … §43-4-22(13)” |
| Divorce / legal separation | §43-4-22(17) | Pursuant to dissolution decree or agreement | “Exempt … §43-4-22(17)” |
| Gift / no consideration | §43-4-22(18) | Absolute gift; no consideration received | “Exempt … §43-4-22(18)” |
References
- SDCL §43-4-21 — Transfer Fee Rate ($0.50 per $500 or Fraction); Grantor Pays; Applies from First Dollar; Uniform Statewide.
The primary statutory authority for South Dakota’s real estate transfer fee. Imposes fifty cents per $500 of value (or fraction thereof) on every transfer of title to real property in South Dakota; the grantor is legally responsible for payment. Unlike Iowa’s §428A.1 (which exempts the first $500) or Oklahoma’s §3201 (which exempts transfers at or below $100), South Dakota’s fee applies from the first dollar of consideration with no base exemption. The fee is computed by dividing the full sale price by $500, applying ceiling rounding, and multiplying by $0.50. The equivalent rate is $1.00 per $1,000 of value (0.10%). All 66 South Dakota counties apply this uniform statewide rate; no county is authorized to impose any additional conveyance or transfer tax. The statute has remained stable for decades and applies to all deeds, contracts for deed, and instruments conveying real property — but not to titled mobile homes, which are handled by the County Treasurer under a separate 4% excise tax.
SD Legislature: sdlegislature.gov — SDCL §43-4-21 - SDCL §43-4-22 — Thirteen Statutory Exemptions; Nominal Family Transfers; Gifts; Government; Foreclosure; Probate; Partition; Merger; LLC.
Lists all transfers exempt from the South Dakota transfer fee. Key subsections: (2) government (U.S., SD, political subdivisions); (3) mortgage/security deeds (solely to secure or release debt); (4) corrective/confirmatory deeds (no new consideration); (5) spouse/parent-child with only nominal consideration; (6) foreclosure/sheriff’s deeds and deeds in lieu; (7) tax sale deeds; (8)/(9) corporate mergers and reorganizations among related entities without monetary consideration; (10) probate decrees of distribution; (11) property partitions; (12) LLC/entity to member transfers without consideration; (13) cemetery lots; (17) divorce/legal separation pursuant to court decree; (18) absolute gifts with no consideration. Exemptions are categorical — a transfer either fits within the statutory language or it does not. Any claimed exemption must be cited by subsection number on the face of the deed per SDCL §43-4-23, or the Register of Deeds will reject the document.
SD Legislature: sdlegislature.gov — SDCL §43-4-22 - SDCL §43-4-23 — Mandatory Exemption Notation on Deed; ROD Rejects Non-Compliant Documents; Specific Subsection Must Be Cited.
Requires that every deed claiming an exemption from the transfer fee state on its face: “Exempt from transfer fee pursuant to SDCL 43-4-22(§)” — with the specific subsection number inserted. The Register of Deeds is mandated to refuse to record any deed that claims an exemption but omits this notation; it is not discretionary. This strict notation requirement differentiates South Dakota from states like Iowa (where a §428A.2 citation is strongly recommended but does not trigger an absolute refusal) and Oklahoma (where the notation is required but enforcement varies). Practitioners must ensure the exact statutory language with the correct subsection number appears on the deed instrument before presenting it for recording — not just on the PT-56 form. Many county Register of Deeds offices publish checklists summarizing this requirement.
SD Legislature: sdlegislature.gov — SDCL §43-4-23 - SDCL §43-4-24 — ROD Collects Fee Based on Declared Value; Notes Amount on Face of Deed.
Governs the Register of Deeds’ role in transfer fee collection. When a deed is presented for recording, the ROD collects the transfer fee based on the consideration declared on the deed and on the accompanying Certificate of Real Estate Value (Form PT-56). After collection, the ROD enters the fee amount on the face of the recorded instrument, creating a permanent public record of the tax paid. This post-recording notation is the official acknowledgment that the transfer fee obligation has been satisfied. The ROD’s calculation is ministerial — it applies the statutory $0.50/$500 ceiling formula to the declared consideration. If the declared consideration on the PT-56 differs from the deed itself, the ROD may inquire before proceeding.
SD Legislature: sdlegislature.gov — SDCL §43-4-24 - SDCL §43-4-26 — Misdemeanor Penalty for Misstating Value or Falsely Claiming Exemption.
Provides that any person who misrepresents the value of a transfer on the deed or Certificate of Real Estate Value, or who falsely claims an exemption from the transfer fee, is guilty of a misdemeanor under South Dakota law. This criminal enforcement provision ensures that the transfer fee is not circumvented through undervaluation or fabricated exemption claims. In practice, most misstatements result in administrative correction and additional fee collection rather than prosecution, but the misdemeanor classification gives county prosecutors the authority to act on egregious or repeated misrepresentations. Practitioners have a duty of reasonable inquiry regarding the accuracy of stated consideration and any claimed exemption before submitting documents for recording.
SD Legislature: sdlegislature.gov — SDCL §43-4-26 - SDCL §7-9-15 — Recording Fee Schedule; $30 Base (≤50 Pages) + $2 per Page over 50; Uniform Across All 66 Counties.
Sets the recording fee schedule applicable to all county Register of Deeds offices in South Dakota. For most instruments (deeds, contracts for deed, mortgages, mineral deeds, etc.): $30 per document for up to 50 pages, plus $2 per page for each page beyond the 50th. These rates are statutory and uniform — no county may charge more or less. A standard three-page residential deed costs $30 to record; an 80-page commercial deed costs $30 + (30 × $2) = $90. County Register of Deeds offices across South Dakota, including Fall River County and Minnehaha County, confirm these rates on their official fee schedules. The recording fee is separate from and in addition to the transfer fee under §43-4-21. Neither the recording fee nor the transfer fee has any county-specific supplement; the state sets both charges uniformly by statute.
SD Legislature: sdlegislature.gov — SDCL §7-9-15 - SDCL §11-3-11 — Plat Recording Fee ($60 Flat); SDCL §43-15A-9 — Condo Master Deed ($75 First 50 Pages).
Two statutory recording fee provisions for specialized instruments. SDCL §11-3-11 sets a flat $60 fee for recording final subdivision plats, amended plats, and similar mapping instruments — regardless of page count. This plat fee does not include any transfer fee component, since plat recordings do not convey property. SDCL §43-15A-9, part of South Dakota’s Horizontal Property Regime Act (governing condominiums), sets a $75 base fee for recording condominium master deeds and declarations (covering the first 50 pages), plus $2 per page over 50. These specialized fees apply in addition to any transfer fee that may arise when the condominium units are subsequently sold. Both fees are uniform statewide.
SD Legislature: sdlegislature.gov — SDCL §11-3-11; §43-15A-9 - SD DOR Form PT-56 — Certificate of Real Estate Value; Required with Every Deed; Drives Transfer Fee Computation; dor.sd.gov.
The South Dakota Department of Revenue prescribes Form PT-56, “Certificate of Real Estate Value,” which must accompany every deed or contract for deed at recording — whether taxable or exempt. The PT-56 captures: buyer and seller names, addresses, and relationship; full legal description; actual consideration (the figure used to compute the transfer fee); type of instrument; and any claimed §43-4-22 exemption. The form must be signed by the grantor, grantee, or an authorized agent. The Register of Deeds uses the PT-56’s declared consideration to compute and verify the transfer fee under §43-4-24; the completed form is forwarded to the state property tax database, where it supports county assessment equalization and statewide property market reporting. Submitting a PT-56 with a false consideration amount or fabricated exemption claim triggers misdemeanor liability under §43-4-26. The form and instructions are available for download from the South Dakota DOR website at dor.sd.gov.
SD Department of Revenue: dor.sd.gov — Form PT-56 (Certificate of Real Estate Value) - Fall River County Register of Deeds — Official Fee Schedule Confirming $0.50/$500 Transfer Fee and $30 Recording Fee; SDCL Citations.
Fall River County’s Register of Deeds office publishes an official fee schedule that lists: “Deeds — $30 per document for the first 50 pages (SDCL 7-9-15(1))” and “Transfer Fee — $0.50 per $500 of Value (SDCL 43-4-21).” This county-level documentation serves as independent confirmation that the statutory rates are consistently applied in practice. Fall River County (Hot Springs) is a representative western South Dakota county used in the technical specification’s sourcing. No additional county surcharge or local conveyance tax is listed — consistent with the uniform statewide structure. County ROD offices also confirm the PT-56 requirement, the §43-4-23 exempt deed notation, and the absence of any county-specific transfer tax supplement.
Fall River County Register of Deeds: fallriver.sd.gov — Fee schedule - Minnehaha County Register of Deeds — Official Fee Schedule; $0.50/$500 Transfer Rate; $30 Recording Base; Form PT-56; Confirmed Uniform Rates.
Minnehaha County (Sioux Falls), South Dakota’s most populous county, publishes recording and transfer fee schedules confirming the $0.50 per $500 transfer fee under §43-4-21 and the $30 base recording fee under §7-9-15. Minnehaha County’s ROD office also confirms the mandatory §43-4-23 exemption notation requirement, the Form PT-56 obligation, and the absence of any county-specific additions. Minnehaha County processes more real estate transactions than any other South Dakota county (reflecting Sioux Falls’s role as the state’s largest city and economic center), making its fee schedule and procedures the most frequently referenced by practitioners statewide. The county’s ROD office permits credit and debit card payments and offers e-recording services through third-party vendors, though the statutory fee amounts remain unchanged. Contact information for all 66 South Dakota county Register of Deeds offices is available through the South Dakota Association of County Officials (SDACO).
Minnehaha County Register of Deeds: minnehahacounty.org/dept/rd/
Disclaimer: This guide is for general informational and educational purposes only and does not constitute legal or tax advice. South Dakota’s real estate transfer fee is governed by SDCL §§43-4-21 through 43-4-26; recording fees by SDCL §7-9-15; plat fees by SDCL §11-3-11. All rates and exemptions are current as of 2026. Verify current fees, the Certificate of Real Estate Value (Form PT-56), and the exempt deed notation requirement with the South Dakota Department of Revenue (dor.sd.gov) and your county Register of Deeds before recording. Consult a licensed South Dakota real estate attorney or title professional for advice on specific transactions. Mobile homes are not covered by this guide; they are subject to a 4% excise tax administered by the County Treasurer.