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Pennington County rescinds February abatement after legal review and debate over forms
Summary
The Board of Commissioners voted 3–2 on March 4 to rescind an abatement it approved Feb. 4 for a property owner, following legal advice that appeals and forms procedures limit the board’s authority.
The Pennington County Board of Commissioners voted 3–2 on March 4 to rescind an abatement the board approved at its Feb. 4 meeting after lawyers and commissioners questioned whether the county had followed required appeal and form procedures.
The board’s decision came after an extended public exchange about whether county forms matched state Department of Revenue requirements and whether the property owner had pursued the required appeal route. Meghan Greer, with the State’s Attorney’s Office, told commissioners the local appeal process must be exhausted before an abatement in many cases: “The law says a taxpayer must appeal first to the local board of equalization; if they fail to do so they forfeit their appeal rights to the remaining boards,” Greer said.
Why it matters: commissioners said the vote was driven by legal risk and the need to follow the statutory appeals path rather than by the merits of the property owner’s claim. Several commissioners said that inconsistent county forms and unclear public instructions contributed to confusion for residents who tried to preserve benefits or appeal assessments.
What the board heard: the property owner who had sought the abatement addressed the commission and said he had attempted to follow county procedures and had paid legal counsel while pursuing remedies. County officials and outside observers disputed whether the county’s forms and advice had been adequate and whether the matter should instead proceed through the courts.
Board action and next steps: a motion to rescind the Feb. 4 abatement passed on a recorded voice vote, 3 in favor and 2 opposed. Commissioners said the county will review its abatement and assessment forms, coordinate with the Department of Revenue to eliminate conflicting instructions, and avoid re-litigating the same matter administratively where the statutory appeal route or litigation is already in process.
The board did not award any retroactive relief in the March 4 vote and emphasized the need for consistent, state-compliant forms going forward. Several commissioners said they would pursue policy changes to reduce future confusion for property owners.
