Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Assessment Litigation topic
No spam. Unsubscribe anytime.
Board leaves disputed Johnson residence assessment unchanged amid ongoing court appeals
Summary
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.
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.
