Commission denies retroactive veteran property-tax exemption; applicant did not own home by Nov. 1 deadline

LINCOLN COUNTY, S.D. — The Lincoln County Board of Commissioners denied an application for a veteran property-tax abatement on May 6 after staff said the applicant did not own the property on the Nov. 1 statutory deadline.

County staff reported the Director of Equalization recommended denial because the applicant did not own the residence on Nov. 1, the date used to determine eligibility for the owner-occupied disabled-veteran exemption under SDCL 10-4-40. The Director of Equalization and the State's Attorney reviewed the matter and concurred with the recommendation, staff said.

Commissioners discussed whether the board has discretion to grant a partial abatement in cases involving missed deadlines and whether prorating could apply when ownership changes midyear. Staff advised the law affords the county commission discretion in some narrow circumstances but that the record showed the applicant had not otherwise qualified for owner-occupied status on the statutory date. "It has been legally vetted as well, and State's Attorney agreed with my recommendation," staff said.

A motion to deny the abatement carried by roll call. Commissioner Arons, Commissioner Otten, Commissioner Schmidt, Commissioner Putnam and Commissioner Landy voted yes. Staff noted the applicant may apply in the next assessment year if ownership and other criteria are met.