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Yankton County board affirms most assessor valuations, trims a few structure values after appeals
Summary
The consolidated Board of Equalization on April 24 reviewed dozens of appeals — residential, commercial and campground properties — accepted most assessor recommendations but approved targeted cuts including a compromise reduction for a split-level home and adjustments to several commercial parcels.
The Yankton County consolidated Board of Equalization met April 24 and after hours of presentations and public comment approved most of the assessor’s recommended values while making a handful of adjustments.
In an overview presentation, Michelle Gokin, director of the county equalization office, said assessors “must be at fair market value” under state law and described how assessments rely on comparable sales, income approaches and permit records. “Assessors don’t set tax rates,” she said, explaining that increases in assessed values reflect market changes rather than tax‑rate decisions.
The board heard appeals from homeowners and commercial property owners. In one…
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