Union County commissioners accept assessor recommendations in Board of Equalization meeting

The Union County Board of Commissioners met April 8, 2025, at the courthouse in Elk Point and recessed to serve as the Board of Equalization, where the board approved a series of assessor recommendations on exemptions, corrections and property-value appeals.

At the start of the session the board — Commissioners Dailey, Joffer, Kimmel, Ballard and Ustad — approved the meeting agenda and the minutes of the April 1 meeting. The board then adjourned at 9:02 a.m. to convene the Board of Equalization.

Assessor Bousquet presented the list of 2025 Old Exempt Properties; Commissioner Kimmel moved and Commissioner Ballard seconded approval of the list as presented, and the motion carried. The board likewise approved a list of New Exempt Properties (motion by Commissioner Dailey; second by Commissioner Kimmel). Noted transfers and exemptions on the new list included parcels moving to the Alcester Housing & Redevelopment Commission; NSC Economic Development Corp.; Beresford Housing & Redevelopment Commission; the Alcester School District’s Alcester Industrial Park; and a transfer to the Spanish Bay Homeowners Association. The auditor’s office holds the complete exemption lists.

The board approved several corrections to exemption and occupancy status. Motions carried to change the status of Leroy and Nancy Sveegen (307 S. 2nd St., Beresford) and Kendall and Janna Mast (30234 485th Ave., Hawarden) to owner-occupied, and to remove a Veterans exemption previously assigned to Mark and Wendy Baker (569 Prairie Blvd., Dakota Dunes).

On appeals, the board accepted assessor recommendations in each contested matter considered:

• Appeal 2025-01 (Raymond and Linda Roggow, 47804 324th St., Elk Point): the board accepted the assessor’s recommended valuation changes lowering the total from $291,887 to $257,524 (dwelling $179,107; land $68,802; outbuilding $9,615). Motion by Commissioner Kimmel; second by Commissioner Ballard; carried.

• Appeal 2025-02 (Steven Ballard, appearing by phone, regarding 980 Wynstone Dr., Jefferson): the board accepted the assessor’s recommendation to leave the valuation unchanged (house $675,058; land $261,360; total $936,418). Motion by Commissioner Dailey; second by Commissioner Kimmel; carried.

• Appeal 2025-03 (Rick and Brenda Lawrence, 30255 SD 11, Alcester; not present): the board accepted the assessor’s recommendation to retain the existing valuation (house $431,850; land $40,684; outbuilding $18,054; total $490,588). Motion by Commissioner Ballard; second by Commissioner Dailey; carried.

• Appeal 2025-04 (DDH LLC, Holiday Inn Express, 885 Cottonwood Ln., Dakota Dunes): the property owner signed a stipulation agreeing to a new combined value of $4,568,464 (land $447,500; structure $4,120,964). Motion by Commissioner Dailey; second by Commissioner Ustad; carried.

The board accepted assessor recommendations to lower land values for three McCook Lake-area parcels with slough at the rear: Danny Tagstrom’s parcel (11.30.30.1016) land changed from $64,681 to $61,451; Doug and Nancy Street’s parcel (11.30.30.1017) from $51,937 to $48,864; and Tim and Christine Harder’s parcel (11.30.30.1018) from $43,521 to $42,988. Motion by Commissioner Ballard; second by Commissioner Dailey; carried.

Chairman Kevin Joffer declared the Board of Equalization recessed at 10:31 a.m., to reconvene April 22, 2025, at 9:00 a.m. (the transcript lists April 22, 2024, which appears to be a typographical error). Auditor Katie Winquist attested to the minutes. The record notes that the minutes will be published once at the total approximate cost (amount not specified).