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Commission approves disabled-veteran abatements; one taxpayer’s abatement postponed because matter is in litigation
Summary
Pennington County commissioners approved abatements to correct a disabled-veteran exemption application error for tax year 2024 and declined to act on a separate abatement request from William Cowen because the matter is in active litigation.
During the March 4 meeting the Board of Commissioners acted on multiple abatement-related items in the consent calendar and regular agenda.
Disabled veterans correction: County staff explained that the assessor's office had applied a disabled-veteran exemption to dwellings but — in reviewing the statute — had limited it to dwellings only for last year’s assessment, leaving some associated land taxable. The assessor asked the board to approve abatements to restore the previous application (exempt land and dwelling) for the 2024 assessment year. Commissioners approved a motion to grant the requested abatements to correct the error.
Other abatement business and litigation: The meeting included an extended, contested discussion about a separate abatement for William (Will) Cowen. Cowen said the assessor had mailed a notice late and changed his ag classification, and he asked for abatement relief; county staff said the Cowen matter is pending in litigation and therefore the board should not act while court proceedings continue. Commissioners agreed they were not in a position to act because of active litigation and directed staff to continue legal processing; the board also heard public comment urging review of county forms and procedures to avoid future disputes.
Why it matters: The disabled-veteran abatements corrected a county application error that would have affected veterans’ tax treatment. The Cowen item highlights county concerns about consistency between county and state forms, administrative deadlines and the board’s limited ability to intervene while appeals or litigation are active.
Formal actions: Approved multiple disabled-veteran abatement requests (consent item d); declined to act on the Will Cowen abatement because it is the subject of ongoing litigation (motion recorded). Commissioners asked staff to review abatement and owner-occupied forms for consistency with Department of Revenue guidance.
