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Sioux County Board approves building permit and multiple recorded exemptions; rejects homestead exemption notices

Sioux County Board of Commissioners acting as the Sioux County Board of Equalization · March 1, 2026

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Summary

Between March and August 2025 the Sioux County Board approved a building permit for Jason Willmschen and recorded-exemption requests for Willmschen, Gary Scott, Kevin Miller and Ehrlich Farm Co.; it also approved Notices of Rejection of Homestead Exemption and a tax-list correction.

Across several meetings from March through August 2025 the Sioux County Board of Commissioners handled routine equalization and recording matters, approving a building permit and multiple recorded exemptions and addressing homestead-exemption notices.

On March 3, 2025 the board approved a building permit for Jason Willmschen and a recorded exemption for the same applicant. The board also approved recorded exemptions for Gary Scott, Kevin Miller and Ehrlich Farm Co.; motions were made by Commissioner J.W. Geiser and seconded by Commissioner Hal Downer, with roll-call votes recorded in the minutes.

On April 1 the board approved Tax List Correction 49 and approved a Notice of Rejection of Homestead Exemption. The board again approved a Notice of Rejection of Homestead Exemption on August 1, 2025. All motions recorded in the minutes carried on roll-call votes with the commissioners present voting in favor.

These items were presented and approved in the board minutes as routine administrative business; the minutes list the motions, seconders and roll-call results but do not provide additional explanation for the homestead-exemption rejections.