Annually values all real property in Brookings County at its full and true market value, except for agricultural land, which is valued on its productivity value. This value is then used for taxation purposes but the equalization office is concerned with fair and equal market value, not taxes. Responsibilities include administering all state laws pertaining to the property tax system, assisting with abatement, continuing to educate the public on the South Dakota tax system, determining tax exempt status for applicable properties, determining the taxable value of parcels, discovering, listing, and valuing all real property within Brookings County, linking real properties to their respective owners and placing assessed values and owners' names on the assessment roles; types of properties included in the assessment process are residential, commercial, industrial, and agricultural classes of property; mailing assessments notices, providing equalization between classes of property, testifying in court on assessment issues, and working through the appeal process with review boards. The office also works with owner occupied applications, discretionary formulas, elderly and disabled assessment freezes, renewable energy credits, tax moratoriums, TIF districts, and Veteran's property tax relief programs.