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Gann Valley
Gann Valley
South Dakota
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Gann Valley is an unincorporated community in, and the county seat of, Buffalo County, South Dakota, United States. The town had a population of 14 as of the 2010 census. It is the smallest unincorporated county seat in the United States. The community was founded in 1885 by Herst Gann in a valley on Crow Creek just east of the Crow Creek Reservation. Gann donated the courthouse in the community and A.L. Spencer donated 30 acres resulting in the community becoming the county seat. In 1886 the county seat was moved to Buffalo Center but was moved back to Gann in 1888. Its ZIP code is 57341. The center of population of South Dakota is located in Gann Valley. Gann Valley holds the record for the hottest temperature in South Dakota (120 °F (49 °C)).

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How did South Dakota earn the grade of A? We examined the state taxes based on how age friendly they are. South Dakota has a state sales tax of 4.50%. Of particular interest is that South Dakota does not have taxes on social security. There are no estate taxes. There are no taxes imposed on inheritance. South Dakota has an effective property tax rate of 1.32%. Weighing these taxes and other taxes most likely to impact the aging population is how South Dakota earned its state tax grade of A.

Learn more about taxes in South Dakota

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