Collected and spent
In 2022, Lincoln County spent about $16.6M. This is a Census of Governments estimate across all of its funds.
Where the money comes from
One tax.
Where it goes
Ten service lines.
Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.
Who decides
Five people sit on the Lincoln County board. They set tax rates and look after county land. State law has them pass a budget each year. 5 Commissioners, each elected from one of 5 districts.
Details
SDCL 7-21-2, commissioners to adopt annual budget (/api/Statutes/Statute/7-21-2) (read 2026-10-10)When decisions happen
State law sets the county year. The board must adopt the budget by resolution before October 1, before it fixes tax levies for the next year.
How to reach it
Details
SDCL 7-21-1 (fiscal year) and 7-21-12 (budget before October 1) (read 2026-10-10)Also on this tax bill
A Lincoln County address pays these governments too. Which school districts and cities apply depends on the address.
On every bill in Lincoln County
On some bills, depending on the address
School districts: 8
Cities: 4
Sources
Details
SDCL 7-21-2, commissioners to adopt annual budget (/api/Statutes/Statute/7-21-2) (read 2026-10-10)Details
SDCL 7-21-1 (fiscal year) and 7-21-12 (budget before October 1) (read 2026-10-10)Details
Lincoln County Commissioner page (Joel Arends) and County Commission page footer (read 2026-10-10)To act on what you have read
Who Taxes Me describes. These three tools, made by the same team, are where you can do something about it. Each opens in a new tab.