March 23, 2017


209 East Main Street, Suite 220

Elk Point, SD, 57025
Phone: (605) 356-2391
Fax: (605) 356-2257
Office Hours
8:30am – 4:30pm


You can now view or pay your taxes owed online at

You can pay with a Credit or Debit Card as well as an E-Check.  Fees will apply.

Please note you will be unable to pay delinquent taxes online.  If you have delinquent taxes, please contact us for the amount due.

We have a payment drop box available at the main entrance to the courthouse.  If you know what you owe for taxes, you can drop your payment in the box 24/7 at your convenience.  The drop box will be emptied daily.  It will be locked at Midnight on April 30th & October 31st.  Any tax payments after that date will require a call to our office for the interest due.

Motor Vehicle Forms


All of the forms necessary when titling a vehicle can be found at the State’s website:

Vehicle Registration Renewal

The State of South Dakota sends out renewal notices 2 to 3 months prior to your expiration.  Privately owned vehicles will receive a postcard, while company owned vehicles will receive a renewal letter.  Please be aware that these renewal notices are sent as a courtesy only.  If you do not have them or did not receive them, you are still required to bring one of the other documents listed below in order to renew.  We require the individual at the window to provide their ID and/or Social Security number or South Dakota issued Driver’s license number, even if the vehicles are not in their name.  If you wish to renew your vehicle registration, you will need to bring your Drivers License and one of the following documents:

South Dakota Title/Photocopy of South Dakota Title

License Renewal Letter (available by mail or email)

Vehicle Registration

Online renewal is now available by logging on to for more information.

Vehicle Titling

If you just purchased a vehicle, you have 45 days to transfer title. Late transfers will be subject to penalty of $1.00 per week up to 25 weeks, and $50.00 after that. In addition, you will be subject to interest & penalty on the tax, if tax is due. The documents needed will vary depending on the age of the vehicle and where you purchased it. Generally, you will need the title document, a purchase agreement or bill of sale and SD application for title. If the vehicle is less than 10 years old, the odometer reading must be disclosed by the seller on the title document. Please contact us if you are not sure what is required prior to coming in.

For more information on licensing & titling vehicles, please visit the state’s website at

Drivers License

Starting November 16th, 2016, Driver’s licenses will be issued at the Elk Point City Hall on the 1st & 3rd Wednesdays of each month.  They will no longer use the courthouse location. 

Union County does not issue Driver`s Licenses. The Dept of Public Safety issues Driver Licenses at the Union County Courthouse every 1st & 3rd Wednesday of the month from 8:30 am to 4:00 pm and at the community center in North Sioux City every 2nd & 4th and 5th Wednesdays as well as every 2nd & 4th  Thursdays from 8:45 am to 4:30 pm.  They are also in Vermillion the 1st & 3rd Thursdays and every Friday from 7 A.M to 4 P.M.

For a complete area schedule, please call 1-800 952-3696 or visit the Dept of Public Safety`s website:

Real Estate Taxes

Real Property is Assessed each year by the Director of Equalization, verified by the Auditor who then applies the mill levy, and billed by the Treasurer who is responsible for collecting the taxes.  Real Estate Taxes in South Dakota are due twice a year, the first half on April 30th, and the second half on October 31st.  Payments made in person must be paid by the last business day of the month, so should the due date fall on a weekend, payment would have to be made the Friday preceding the due date.  Payments paid by mail must be postmarked by the US Postal Service no later than the due dates for each respective month.   Union County generally mails it’s tax bills out by the end of January each year.  Individuals who have bought  property within the past year should be aware that the tax bill may still be sent to the previous owner due to the Assessment process.  Anyone who does not receive a tax bill can call or email the County Treasurer & request a duplicate tax bill be sent to them.  The property owner is responsible for the bill even if they have not received a copy of it.

Real Estate is always taxed a year behind it’s assessment.  For example, the 2010 taxes aren’t due until 2011, the 2011 until 2012, etc.   Registered Mobile Homes are taxed in the year of assessment, so the 2010 taxes would be due in 2010.  However, mobile homes manufactured after 1976 are taxed as real estate, so would follow the billing cycle for regular real estate.

You may view Union County’s basic parcel, assessment & tax information online at

County Treasurer

Myron D. Hertel:

Chief Deputy

Linda Roggow:


Jan Bennett:

Joy Hemmingson:

Jamie Ehlers:




Carol Sommervold: