Manning County board upholds assessed values for four parcels including Pioneer Block Building

The Manning County Board of Equalization voted to uphold assessed property values on four parcels after county assessor staff recommended no adjustments.

Assessor staff told the board the parcels include a restaurant operating as Brick 243 and the Pioneer Block Building, where recent, extensive second‑floor renovations converted the space to new apartments. “This new increased value for 2025 reflects brand new apartments upstairs,” assessor staff said. The staff also reviewed the Riverside Apartments and said updates to depreciation and costing tables supported the current assessment.

The recommendation to uphold the values followed an assessment review. Assessor staff said the Pioneer Block Building had a large increase in assessed value last year after major updates and that only a small update occurred this year. For the Riverside Apartments, staff said the department reviewed appellant information and, using a “pretty generous cap rate,” found the current value to be appropriate.

A commissioner moved to uphold the assessor’s values for the four parcels identified in the hearing record (parcel ending in 6202; parcel ending in 246400; parcel ending in 276500; and a parcel referred to in the transcript as 391 or 395100). The board voiced its approval. The transcript records a voice vote in which members said “aye.”

The not-present appellant listed for one item was BBT Rental Properties; Jessica Watson, named on the hearing list, did not appear. The assessor’s office recommended maintaining the assessments for all four parcels under review.

No additional appeals on these parcels were recorded during the session, and the board moved on to other items on the agenda.