[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99,111],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6255467,"mediaKeyId","3163070-c727f4183070f6961e942f056fc0ff5a","parentId",3163070,"title","County trims assessment on newly built home after debate over percent-complete for November 1 valuation","audioSeconds",4592,"startMs",8299000,"endMs",12891000,"viewUrl","/Search/View?dp=1&key=3163070-c727f4183070f6961e942f056fc0ff5a&start=8299&end=12891","thumbnailUrl","https://assets.pipeline.soar.com/3163070-c727f4183070f6961e942f056fc0ff5a/thumbnail_8299000.jpg","articleUrl","/articles/6255467/Pennington-County/South-Dakota/County-trims-assessment-on-newly-built-home-after-debate-over-percent-complete-for-November-1-valuation","mediaUrl","https://secure.pipeline.soar.com/6255467-1e5745fea18c38e54436aeb0bc469441/orig.mp4?Expires=1771182592&Signature=avnOQQrs~B2sun-YJEyF7SK~HUAiWLhP-gfhM-5udYUih~4FmjHofaveyn~h-t2l2Ws0oC4kDzXkR44TcC9QIyFhtb8ZqJCW8ykEB8gcpG9ujkY2u8f50TVmGHcl2lr8lEtA5F4rknBApxGPEZPN1ihk6o9OaW4j2AY565ck2JV4uo6UyQfXmOTZCK7X1gMJHAP3cwESK0jPR6t-C9g-YIFcjw-x5RJ2JkHr4KWiO77Gbvsa-HGhIrYQlyRcNILRy2xMGX4Ewi26lqoszGZvQIeZqRE0zF8SnzxiUQTz98fdLcMn5prByiSSsDaILMcMyVKMvmKQV2wzzhyR80XdpA__&Key-Pair-Id=KUT5TJCACFTXG","author","Pennington County, SD","date","2025-05-01T02:43:55.61Z","article","The Pennington County Board of Equalization reduced the structure assessment on a newly built home after commissioners questioned whether assessment staff had applied the correct percent-complete for the property's November 1 valuation date.

The homeowner, who testified he moved into the house only recently, said the property was not complete on the statutory assessment date and that he was not contacted before assessors inspected the site. He argued that unfinished interior and exterior items made the assessor's higher valuation unreasonable.

County appraisers said they use a cost approach on houses under construction and estimate the percent complete when work remains; they also said inspectors introduce themselves at properties and obtain permission to view interiors when contractors or owners are present. In this case the appraiser recorded the building as roughly 70% complete for valuation purposes and produced a cost-based assessment that included both the house and attached features.

After discussion, commissioners substituted a lower structure assessment and a land assessment that reflected the county's land value; the board adopted a total assessment lower than the assessor's recommended notice. The board recorded the new 2025 assessment and directed staff to update the parcel record.

The board noted that owners who move in after November 1 do not automatically obtain owner-occupied status for the assessment year; occupancy rules and the treasurer's records determine owner-occupancy and any related exemptions.","mediaType","Video","parentTitle","4-29-2025 Pennington County Board of Equalization Hearings","oneSentenceSummary","Pennington County's BOE adjusted the 2025 assessment for a new-build residence after commissioners questioned the assessor's percent-complete estimate tied to the November 1 valuation date; the board set a lower 2025 structure value than the assessor's recommended figure.","taxTitle","Pennington County, South Dakota","taxId",2745,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6255471,"Board restores agricultural classification for 61-acre parcel, lowers tax risk for owner",1940,8265000,10205000,"/Search/View?dp=1&key=3163070-c727f4183070f6961e942f056fc0ff5a&start=8265&end=10205","https://assets.pipeline.soar.com/3163070-c727f4183070f6961e942f056fc0ff5a/thumbnail_8265000.jpg","/articles/6255471/Pennington-County/South-Dakota/Board-restores-agricultural-classification-for-61-acre-parcel-lowers-tax-risk-for-owner","https://secure.pipeline.soar.com/6255471-fb859e43d5f1d57bd3ef6c6a1623178b/orig.mp4?Expires=1771182592&Signature=X7KFNySNZ-RIOACVAFDNl2kn3gYfYIGSKpxQJbhaOWOWS~nq8C1LQ9x91DfyhhoagDTb22l-t8j9oqjxX9q04WZkKvX3YsnI-TAhgFTDWa8XEHwRV-ojBvFzqEMH9oV-CwdCmN9zmQ~oEPhcZgN5exVxRYVObgTSYbE1MQ5KKEK63cfbZQIKlb9UwreRAc2wWukAw1Yt5zps5GnLyFbaBn8s5reyY22KBwQrjhRSiMZiU8sOsIHTC3537aS8zg2rUizrxuLOCvThoLAd6HhzZfY6HXr9foqQAVyOfHgtphucexTLwgXNG1HaWfVCoALwJjQQKRPksNhoBt6R5klJtQ__&Key-Pair-Id=KUT5TJCACFTXG","The Pennington County Board of Equalization voted to restore agricultural (ag) classification for a 61.08-acre parcel and set the corresponding assessment values after hearing owner testimony and reviewing evidence of farming activity.

The parcel owner, who purchased and consolidated two adjacent tracts into a single 61.08-acre rolling pasture, told the board he has a forest stewardship plan, a crop-share hay arrangement and past livestock activity on the land. Appraisal staff said the county initially removed the ag classification because of uncertainty about principal use and acreage; after the owner presented evidence about prior use, a plat and leases, the board discussed the statutory tests for ag classification, including principal use and acreage thresholds.

Commissioners debated the local and statutory criteria for ag land and noted the Department of Revenue guidance the county applies when determining productivity and surface obstructions. Following discussion a majority of commissioners voted to return the parcel to agricultural status and to set the assessment on the land at $12,200 (the soils/productivity-derived value the county uses for ag acreage) and to set the combined structures at $326,500, producing a total assessed value of approximately $338,700.

Board members said the action applied to the 2025 tax roll and that supporting documentation provided in the hearing record (plat, crop-share agreement and a USDA forest stewardship plan) would be retained with the parcel record. The owner was told to ensure leases and ongoing grazing/hay documentation are maintained for future assessment reviews.","After reviewing owner testimony and prior documentation, the county BOE returned a 61.08-acre parcel to agricultural status and set the land and structure assessments accordingly.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6255476,"Board cuts assessed value for vacant Highway 44 home after owner cited septic, vacancy and safety issues",1483,6626000,8109000,"/Search/View?dp=1&key=3163070-c727f4183070f6961e942f056fc0ff5a&start=6626&end=8109","https://assets.pipeline.soar.com/3163070-c727f4183070f6961e942f056fc0ff5a/thumbnail_6626000.jpg","/articles/6255476/Pennington-County/South-Dakota/Board-cuts-assessed-value-for-vacant-Highway-44-home-after-owner-cited-septic-vacancy-and-safety-issues","https://secure.pipeline.soar.com/6255476-a0eca747197de568df5052413daa76bf/orig.mp4?Expires=1771182592&Signature=mnw1i~i2MtchHNRtBAEtmc9rGQtWB545OBeCW1rVrT~j5W2zCryIkFIO1UQATrrJu1vU6EzdOvwnOutvMvDEe6DvjUFdPZ1ne0QbypMfOQbYCXqEpCbtwZi88IYRuhXTalRsEs7EXl0NTpP82VKdgL9nu7g--AGqWUuDvvoPBQ~owj3kCrVSq-0M4drSQmzGjlEmNGIysPWhp1g3EkRssOu3wB90MeVof9XTdGGz58AT3yt5Z1rJN1yL57Dr4KNkAM3IDVy-jfweYQhOSe7HYutYQRvcaDjzgbpDlPc6Zkt5h-FFZhn2xEuKXR8AOSC1Xf5rOnpWiFRCv~WgpPYJUA__&Key-Pair-Id=KUT5TJCACFTXG","Pennington County's Board of Equalization reduced the assessed value of a vacant home off Highway 44 after hearing testimony that the house had been vacant for several years and suffered septic, water and structural problems.

The parcel (tax ID 8368) was represented at the hearing by the life-estate holder, who said she had managed the property since 2019 and that the house was unoccupied for about four years while she dealt with criminal and civil matters that she described in public comment. The life-estate holder told the board the septic system was undersized, the house had persistent sewage intrusion, windows and doors did not fit, and the house had slipped on a slope.

Shannon Champion, senior appraiser for the county, said her office valued the parcel based on exterior inspection and recorded data and recommended no change; Champion noted the county's assessment reflected substantial physical depreciation because the home had been vacant and unmaintained.

After testimony from the life-estate holder about video evidence of sewage backing into the laundry area and repeated mold and water intrusion, commissioners discussed vacancy, the county's inspection practices and the process for an elderly assessment freeze handled by the treasurer's office. Champion told the board that the treasurer would consider an elderly assessment freeze application if the owner met statutory occupancy and age/disability criteria.

Commissioners then substituted a lower assessed value for the parcel: the board approved a land assessment of $95,200 and a structure assessment of $168,000, for a total assessed value of $263,200, down from the assessor's recommendation and the current 2025 notice of $313,700. The board action reduced the 2025 assessment; the owner was advised she could pursue an elderly-assessment freeze application separately with the treasurer's office.

The board's reduction of the assessment applies to the 2025 roll; the action does not resolve separate criminal or civil claims referred to in testimony.","Pennington County's BOE reduced the assessment on a vacant Highway 44 residence after the owner and a life-estate holder described longstanding septic failures, vacancy and structural issues; the board set a lower assessment than the assessor recommended.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6255481,"Board leaves disputed Johnson residence assessment unchanged amid ongoing court appeals",2846,3100000,5946000,"/Search/View?dp=1&key=3163070-c727f4183070f6961e942f056fc0ff5a&start=3100&end=5946","https://assets.pipeline.soar.com/3163070-c727f4183070f6961e942f056fc0ff5a/thumbnail_3100000.jpg","/articles/6255481/Pennington-County/South-Dakota/Board-leaves-disputed-Johnson-residence-assessment-unchanged-amid-ongoing-court-appeals","https://secure.pipeline.soar.com/6255481-f6cd7813fa352076c2f8ba4df374d966/orig.mp4?Expires=1771182592&Signature=Iwh5DRk3M0bV-~8MhHXKlrx3Ehhb-~5epBFt5K4OVAnHIoILa7JBZxwq~DkmmWM-bMvm3~hS3aNsc0mAJ8JiIV~v1lMS7f4r5g87vrNt80SnzRm7oRIQ5T8ItMlls6-yz0Z9uR3zBLxXxPlPWpqrgWRwasyT0zZVAyn3fcaoe4HLly16Vy~h4IctIoio7MRAuCDd-bCTZQV-qC9bLIEiAJ184nOP~ZSQa2~8pbwY9ti82yPBw7JRMaketydXcmbda3bX95EvHSLuQqK7lgZxE-eJey0iPJXm9pZb31MrML6bLpUVmaYHLwUc-Dst~VvRVF~slkop5hxFrmc5E5mdaw__&Key-Pair-Id=KUT5TJCACFTXG","The Pennington County Board of Equalization voted to leave the assessed values for a contested residential property unchanged for 2025 as several prior-year assessments remain under review in circuit court.

The property (tax ID 52288, listed at 1450 Samus Veil) was disputed by the owner over the assessor's reclassification of attached space and outbuildings. Shannon Champion, the county's senior appraiser, told the board the 2023 and 2024 assessments had been appealed to the Office of Hearing Examiners and then to circuit court; those appeals remain unresolved.

Champion told the board she revised the 2025 record after reviewing a building permit and interior photographs and changed an enclosed portion behind the attached garage from garage to livable finish, which increased the recorded living area. She also changed the status of one outbuilding that had previously been assessed as agricultural to a non-ag structure and adjusted depreciation factors. Champion recommended the assessor's figures for 2025.

Property owner Fern Johnson, who is litigating the 2023 and 2024 assessments in circuit court, contested the assessor's square-footage, depreciation calculations and the classification of several buildings. Johnson presented comparative sales, Marshall & Swift cost inputs and argued the county's depreciation and multiplier choices produced inflated values; she said she had submitted internal photos in prior hearings and disputed the assessor's basis for raising living area.

After extended discussion, several commissioners said they preferred to hold 2025 values at last year's levels while litigation proceeds. The board approved keeping the 2024 assessed values for the parcel: agricultural land at $42,100, ag structures at $48,000 and residential structures at $766,300 (total $856,400 on the record). Board members noted that any court decisions affecting prior years would be processed according to law and could result in adjustments for those tax years.

The board emphasized its action applied only to the 2025 assessment and would not affect the separate appeals pending in circuit court.","Pennington County's BOE declined to change the 2025 assessment for a contested residence and associated structures while appeals for prior tax years remain in circuit court.",{"_33":112,"_35":36,"_37":38,"_39":113,"_41":114,"_43":115,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6255486,"Pennington County board restores Johnson parcel—assessment after landfill dispute and ag-adjustment request",2994,61000,3055000,"/Search/View?dp=1&key=3163070-c727f4183070f6961e942f056fc0ff5a&start=61&end=3055","https://assets.pipeline.soar.com/3163070-c727f4183070f6961e942f056fc0ff5a/thumbnail_61000.jpg","/articles/6255486/Pennington-County/South-Dakota/Pennington-County-board-restores-Johnson-parcelassessment-after-landfill-dispute-and-ag-adjustment-request","https://secure.pipeline.soar.com/6255486-749831893de8dc241a4c184f84940ab2/orig.mp4?Expires=1771182592&Signature=M191QzrWPJbBOKj2cch1soqvblWVLnThhO-7wgUI7eBe3Tc~tB-MQPLWqBXOFoBrKCh0K-HJor--KjJwiBz7dmUcRJnFEC7twMD5ieirxpfEkiSw0g10Dz43LOU6lyEHIpFmMJ~6t9IY0Hu5ep8rgr7xR4QU12g5yax7El6lPyrBgnu6nsXKGysW9Hzl7iPZTEBwniGGtazmM4Fe~7ZXv6Dz2zyCT05ZwYs5RwRmOt9i2oTkwvlxosCVSpglSBqV~Slq3dHIMNHNCcTNXRpPh0501smhY3mgdMpt3Y-SxJEzFfHdkgEDDfzPIPqrZaU14cvTs0KlszcvhWn-tXTb-Q__&Key-Pair-Id=KUT5TJCACFTXG","The Pennington County Board of Equalization on Tuesday kept the agricultural land assessment for a 518-acre parcel owned by Ross and Fern Johnson at the prior year's level after hearing testimony about landfill debris and a contested ag-land adjustment.

The board voted to leave the land assessment at the same value it carried in 2024. The vote followed detailed testimony from Shannon Champion, senior appraiser in the county equalization office, and extended remarks from Fern Johnson about trash, surface discharges and a long-running dispute with the city landfill.

Champion opened the hearing by identifying the parcel (tax ID 55488) as \"a 5 18 acre parcel\" located south of town along Highway 79 and said the part of the appeal concerned the ag land value, not the residence. She told the board the county had no evidence that soil productivity had been reduced and that a requested ag-land adjustment had been denied by the state; she recommended no change to the assessor's valuation.

Fern Johnson said the family purchased the ranch in 2013 and described decades of trash blown onto the property from the city landfill, which she said lacks a valid surface water discharge permit for certain acreage and has not filed required permit renewals since 2012. Johnson told the board she has documented trash on the 106-acre portion near the landfill and estimated that about 80% of the 518 acres are affected by debris that has accumulated and blown across fences.

Johnson also said the city offered to \"release liability to the property owners\" so city crews could remove debris from the land, but she said her insurance would not allow her to accept that arrangement and that the County's formal denial of an ag adjustment relied on a state form the property owner had requested but not received. She cited the Water Pollution Control Act and other guidance when arguing the landfill's operations affected the parcel's productivity.

Commissioners debated soil-based assessment methodology, which Champion said follows U.S. Department of Agriculture soil surveys and state Department of Revenue productivity factors. At one point a commissioner proposed equaling the assessment to adjacent parcels at $235 per acre; another proposed leaving the prior year's ag adjustment intact. After substitute motions and discussion, the board voted to keep the 2024 assessment for the parcel.

The board's action leaves the parcel's ag-land assessment at the level the board set in 2024; the record shows the parcel is also subject to ongoing litigation between the property owners and the city over landfill-related claims. The board's decision was limited to the 2025 assessment and does not change any pending or past court proceedings.

The board moved directly from the Johnson appeal to other property appeals on the agenda after the vote.","After hearing testimony about trash from the nearby city landfill and a denied state ag-adjustment form, the Pennington County Board of Equalization voted to keep the parcel's assessment at last year's level rather than accept a lower ag valuation proposed by the property owners.","actionData","errors"]

Article not found

County trims assessment on newly built home after debate over percent-complete for November 1 valuation

Board restores agricultural classification for 61-acre parcel, lowers tax risk for owner

Board cuts assessed value for vacant Highway 44 home after owner cited septic, vacancy and safety issues

Board leaves disputed Johnson residence assessment unchanged amid ongoing court appeals

Pennington County board restores Johnson parcel—assessment after landfill dispute and ag-adjustment request