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Pennington County board alters three property assessments in appeals: Digler, Compass, Bogner
Summary
During April 8 hearings the Board of Equalization reduced the assessed value of one home to its prior year level, approved a 10% across‑the‑board reduction on a rural parcel next to a sewage lagoon and lowered another homeowner's assessment for fixed‑income reasons.
The Pennington County Board of Equalization considered several appeals April 8 and issued three notable decisions: it returned the assessed value of a Red Rock Estates home to last year's level, reduced the assessed value of a rural Keystone‑area parcel after owners raised odor and floodplain concerns, and lowered a Hart Ranch townhouse assessment for a homeowner on a fixed income.
All three decisions were reached after staff appraisals, public comment and commissioner discussion about comparable sales and local market ratios.
Digler property (Red Rock Estates)
Jay McKinstry, a Department of Equalization appraiser, told the board the assessor's model produced a market‑area valuation (MRA) of $969,900 for the Digler home, based on roughly three years of sales in the market area and a set of comparable properties. He noted a nearby sale that adjusted to a lower figure was not verifiable for the county's 2024 assessment because it closed after the Nov. 1 assessment cutoff.
Martin and Stephanie Digler, homeowners, cited neighborhood sales and asked for the prior year's assessment. Commissioner Roskinek moved to restore the assessed value to the 2024 figure of $910,000 (land $97,000; structure $813,000); Commissioner Hadcock seconded the motion. The board voted to adopt the reduction to $910,000.
Compass property (Highway 40, near Keystone)
Appraiser Don Puckett described a 7.87‑acre parcel with a 1,920‑square‑foot pole‑frame dwelling, outbuildings and a sewage lagoon adjacent to the property. Puckett said he accounted for multiple adjustments — a downward land valuation of about 55% for the lagoon's economic impact and a 40% combined reduction to structure value for construction quality and proximity to the lagoon — resulting in a 2025 assessed value recommendation of $333,500 (land $102,100; structures $231,400).
The owner testified that the Keystone sewage lagoon has grown smellier as management changed, saying the house is "9 feet from the sewer plant" and arguing the odor and floodplain constraints harm marketability. Some commissioners argued for an additional reduction for external obsolescence. After an initial motion to leave the assessment at $333,500, Commissioner Roskinek offered a substitute motion applying a 10% reduction; the substitute motion passed on a 3‑2 vote, lowering the total assessed value to $300,200. The board recorded the adjusted breakdown as land $102,100 and structures $198,100.
Bogner property (Hart Ranch townhouse)
Derek Dalen, an appraiser with the Equalization Office, recommended upholding an assessed value of $474,400 (land $70,000; structure $404,400) based on updated comparable sales and model adjustments. Homeowner Nancy Bogner, 72 and on a fixed income, asked the board to reduce the assessment to $460,000.
Commissioner Hadcock moved to set the assessment at $460,000 (land $70,000; structure $390,000); Commissioner Weifenbach seconded. The motion carried 4‑1; Commissioner Durr recorded the lone dissent. The board reduced the assessed value to $460,000.
Why it matters
Assessment appeals directly change the taxable value of a property and therefore the owner's tax bill. Commissioners said they balanced market evidence provided by county appraisers with property‑specific concerns such as timing of comparable sales, proximity to nonresidential uses (sewage lagoon) and individual hardship or equity concerns raised by homeowners.
The board recessed at the end of the day's scheduled appeals and will continue hearing appeals on additional days already set on the county calendar.
Votes at a glance
- Digler (Red Rock Estates): Assessment lowered to $910,000 (land $97,000; structure $813,000). Motion passed. - Compass (Highway 40): Assessment reduced to $300,200 (land $102,100; structures $198,100) after substitute motion; roll‑call recorded a 3‑2 vote. - Bogner (Hart Ranch townhouse): Assessment set at $460,000 (land $70,000; structure $390,000). Motion passed 4‑1.
All three decisions were recorded as formal actions in the board minutes and will be entered into the county's assessment roll and notice records.
