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What this page is: a persistent profile of how Lincoln County, South Dakota runs its tax sale, independent of any single year's date. For the specific upcoming sale with a confirmable date, see the event page linked below.

Lincoln County, South Dakota Tax Sale, County Hub

Lincoln County, South Dakota runs a lien sale via Lincoln County Courthouse, in-person public sale -- Canton, SD (Lincoln County Treasurer administers). Held on an annual cycle; the specific date is set and published by the county each year rather than falling on a fixed statutory day.

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Sale type

lien

Platform

Lincoln County Courthouse, in-person public sale -- Canton, SD (Lincoln County Treasurer administers)

Bidding method

Bid-down on interest rate -- the treasurer sells the tax certificate to whoever bids the lowest interest rate on the delinquent taxes, up to the 10% statutory maximum (SDCL 10-23-8); unsold certificates are bid off to the county at the maximum rate (SDCL 10-23-24)

Statutory maximum rate

10% max, bid down at auction -- SDCL 10-23-8

Redemption period

3 years uniform from date of tax certificate sale (SDCL 10-25-1); a deed proceeding may be initiated any time from year 3 through year 6 after the sale

Cadence

annual typical window

Legal structure & statutory basis

SDCL Ch. 10-23/10-24/10-25

The county Treasurer offers tax certificates at public sale on the third Monday of December (bid down from a 10% max); the county takes the certificate only if no private buyer bids. ~3-4 year redemption. Some counties hold the sale only when the Board authorizes it.

County contact / official source

Lincoln County Courthouse, in-person public sale -- Canton, SD (Lincoln County Treasurer administers) is the office/platform of record for this sale.

https://www.lincolncountysd.gov/201/Treasurer

Sale history

We currently track one active cycle for Lincoln County at a time and don't yet maintain a distinct archive of past sale events for this county -- when a cycle closes, the record here reflects the newest tracked cycle rather than an appended history. This is a known gap in the dataset, not a claim that Lincoln County has held only one sale.

Tracked sale event

December 21, 2026 (third Monday in December) (confirmed)

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Next Tracked Event →South Dakota Tax Sales South Dakota State Guide