Local board trims several property assessments after appeals; council OKs engineering amendment and a utility-relief pilot

The City of Beresford’s local board of equalization and city council met on March 16 to hear eight property assessment appeals and to consider several city actions. After testimony from property owners and discussion about recent county reassessments, the board voted to lower assessed values on multiple parcels and the council approved budget and program items including an engineering fee amendment and a proposed utility-relief pilot.

The board’s most contested case involved appeal 2026-01 from Lyndon and Mary Knudson, owners of a private museum built in 2021. Lyndon Knudson told the board the building produces no admission revenue and that he was “caught in that 20% up that they increased it,” arguing the assessor’s recent structural revaluation overstated the property’s market burden. After discussion about county-wide commercial reassessments and how building-permit reported costs can set new baselines, the board adopted an amended recommendation setting the structure value at $357,000 and land at $18,198 for a total assessed value of $375,198. The motion carried on a voice vote.

Rob Tobin, appearing by Zoom for S & S Rentals, urged the board to use an income-cap-rate approach for several multifamily rental parcels, saying the proposed values would push cap rates “to about 3.55%” and leave owners unable to reconcile rents with market expectations. The board accepted Tobin’s amended proposals for the Union and Lincoln County parcels and forwarded the adjusted totals to the counties as its recommendations.

Other actions by the board included: approving an RMJ Enterprises adjustment that set a parcel total at $144,200 (building $123,200; land $21,000) and accepting county stipulations or clerical corrections for several smaller appeals (examples: Gary and Serena Anderson land at $14,900; a clerical correction reducing a parcel from $13,300 to $3,400). Finance staff were authorized to sign assessment rolls for Union and Lincoln counties.

On city business, councilors approved an amendment to the engineering services fee cap for the BOC development, adding $135,000 to the project’s not-to-exceed engineering amount to cover remaining construction-phase work; council stated the additional amount was already contemplated in TIF funding and would not require new bonding. The motion carried by voice vote.

Council also discussed a proposed utility-payment assistance pilot modeled on the property-tax assessment-freeze eligibility. Staff suggested a $50-per-month benefit per eligible household, recommending an initial administrative cap of $22,000 for the first year to limit exposure while the program is evaluated; council asked staff to draft a resolution for a future meeting.

Council approved Resolution 2026-09 to update material-based temporary and underground electrical hookup fees (a proposed $1,000 installation/meter fee and $7 per foot for underground wire) to reflect rising material costs. The mayor was authorized to sign a deed transferring an industrial lot (Lot 3, Industrial Addition) to BEDCO to complete a sale, and the council approved routine items including hiring a part-time seasonal worker and the February financial report.

Votes at a glance - Knudson (2026-01): Adopted — structure $357,000; land $18,198; total $375,198 (voice vote). - RMJ Enterprises (parcel): Adopted — total $144,200 (building $123,200; land $21,000) (voice vote). - S & S Rentals / Tobin appeals (multiple parcels): Board accepted amended, reduced totals and forwarded to counties (voice votes) — details recorded in packets. - County stipulations / clerical corrections (multiple owners): Adopted (voice votes). - Engineering fee cap amendment (BOC project): Adopted — $135,000 amendment to engineering services cap (voice vote). - Resolution 2026-09 (temporary/underground electrical service fees): Adopted (voice vote). - Authorization to transfer Lot 3 to BEDCO: Adopted (voice vote). - February 2026 financials and payment of bills: Adopted (voice votes).

What comes next Several of the board’s recommendations will proceed to county review (Union and Lincoln counties) where final determinations may change valuations again. Staff will draft a resolution for the proposed utility-relief pilot and return it for council consideration. The engineering amendment allows staff and the contractor to finish the current construction phase of the BOC project.

Attributions: Quotes in this story come from participants who spoke at the meeting: Lyndon Knudson (property owner) and Rob Tobin (S & S Rentals representative). Other factual sourcing is from motions and votes recorded on the meeting agenda and minutes.