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Board of Equalization denies several tax-exemption requests, grants appeals as taxable
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Summary
Sitting as the Board of Equalization, county commissioners denied multiple tax-exemption and owner-occupied claims — including appeals by Southeastern Development Foundation and Butterflies Forever — and upheld taxable status for several parcels, citing missed deadlines or ineligibility under state law.
During a recessed session as the Board of Equalization on April 14, Lincoln County commissioners considered several tax-exemption and classification appeals and took votes on each. Staff recommendations and roll-call votes were recorded on the public record.
Carla Gossen, director of equalization, presented the first hearing for Southeastern Development Foundation, a single‑family parcel in Sioux Falls. Gossen recommended the parcel receive 0% exemption and be 100% taxable because the applicant did not own the property as of Nov. 1, 2025 and the application was filed late. Commissioners moved and approved the recommendation by roll call.
The board next considered Butterflies Forever, a nonprofit that applied for exemption for a 1960s warehouse in Lenox. Mitch Markat, who identified himself as Butterflies Forever’s president and CEO, asked the board to consider the documentation but acknowledged he had missed the statutory filing deadline. The board voted to grant the recommendation on the briefing form — recorded as 0% exempt and 100% taxable.
Staff then presented two parcels belonging to the Harrisburg Economic Development Corporation identified as rental or development properties; Gossen recommended denying exemption under South Dakota Codified Law 10‑4‑8.1 (no exemption for leased property used by nonexempt entities). Commissioners approved the recommendations by roll call.
A later owner‑occupied status appeal for Lisa Lynn DeJong (parcel at 5614 S. Huntwood Ave., Sioux Falls) was recommended for no change because her owner‑occupied application was submitted after the statutory March 15 deadline (received March 31, 2026). Commissioners voted to deny owner‑occupied status for 2026 but staff noted the applicant will be eligible for 2027 classification after timely filing.
Each hearing was resolved on the record with staff recommendations adopted by motion and roll-call votes. The board reconvened as the county commission after concluding equalization business.
