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Yankton Mall owner disputes assessor’s valuation; board adopts substitute figure after debate

Yankton County Consolidated Board of Equalization · April 24, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Mall owner argued only the front 100,000 sq ft of the Yankton Mall has been renovated and questioned comparables; assessors presented income and sales analyses and the board adopted a substitute valuation after extended discussion and a roll‑call vote.

Mall owner Matt Evans and county appraisal staff spent much of the consolidated hearing debating which comparables and which portions of the building should drive value for the Yankton Mall.

Evans told the board the front 100,000 square feet was the only section substantially renovated and that some back spaces were untouched; he disputed staff’s prior occupancy timing, saying several national tenants opened after the date cited in assessor materials: "The stores did not come in until August ...…

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