If your property was damaged by the recent flood event please follow the link below and fill out and return 2024 Flood Damage online form:
https://unioncountysd.org/director-of-equalization/
Union County Director of Equalization is actively collecting data from property owners at this time for the 2025 Tax Year, payable in 2026. This information will assist with future property assessments.
2023 County precincts & district information:
Union County, created in 1862, organized in 1862, was originally named Cole County for Austin Cole, who was a member of the first Territorial Legislature. Two years later, the boundaries were rearranged and the name changed to Union because of sentiment for the Union side of the civil war. The county seat is located in Elk Point, and it includes the municipalities of Alcester, Beresford, Dakota Dunes (community improvement district), Jefferson, & North Sioux City and the unorganized community of Richland. Our population according to 2020 Census Data is 16,811. The county is bordered by Iowa and the Big Sioux River on it’s Eastern side & Nebraska and the Missouri River on it’s Southern side. Interstate 29 runs through the county from North to South.