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

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.