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