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Board of Equalization lowers one appeal and upholds another during Union County session
Summary
During an April 21 session in Elk Point, the Union County Board of Equalization lowered the valuation in appeal 2026-03 to a total of $307,618 and approved the Assessor’s recommendation in appeal 2026-04 totaling $1,789,670. All motions carried; no individual vote tallies were recorded in the minutes.
The Union County Board of Equalization convened April 21, 2026, in Elk Point and resolved two property appeals that will affect assessed values for the 2026 tax rolls. Commissioners met as the Board of Equalization after briefly adjourning the county commission at 9:32 a.m. and reconvening at 9:33 a.m.
Commissioner Ustad moved, and Commissioner Dailey seconded, to lower appeal 2026-03 by setting the house value to $273,476 and retaining the land value at $34,142, for a combined assessed value of $307,618. The motion "carried," as recorded in the minutes. The action reduces the previously reported house valuation for that parcel; no vote tally was listed in the meeting record.
Commissioner Ballard moved, and Commissioner Dailey seconded, to approve the Assessor’s recommendation for appeal 2026-04, which set the house value at $1,534,829 and the land value at $254,841, totaling $1,789,670. That motion also carried, according to the minutes.
The board additionally accepted the Assessor’s Exempt report on a motion by Commissioner Dailey, seconded by Commissioner Ustad; that motion carried as well. The Board of Equalization adjourned at 10:05 a.m.
The minutes do not record individual yes/no votes or further detail about the parcels under appeal beyond the valuation amounts and the appeal identifiers (2026-03 and 2026-04). The actions will be reflected in county assessment records and may affect property tax notices once final assessments are certified.
