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Lincoln County assessors outline implementation of new state rule on accessory structures
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Summary
Director of equalization Carla Gossain told commissioners the county will implement Senate Bill 154 to classify more garages and accessory structures as owner‑occupied; staff outlined packet forms, a new regression market model and a parcel‑by‑parcel implementation plan.
Carla Gossain, Lincoln County’s director of equalization, briefed the board April 21 on how the county will process appeals and apply a recently enacted South Dakota law that changes classification of owner‑occupied accessory structures.
Gossain said county assessments increased roughly 1–3% overall this year and that Lincoln County’s adjustments stayed within the statutory 3% limitation discussed earlier in the meeting. "This year, we are going to now include all the garages and accessory structures related to the residential use of the dwelling as owner occupied," she told commissioners while showing slide examples of tax impacts under the new rule.
What staff will do
- Packet changes: Commissioner briefing packets will include a shortened assessor recommendation (condensed to about eight pages) and the PT16/PT17 forms used in appeals.
- Valuation model: The assessor’s office will use a new regression market‑analysis tool to select comparables and generate market figures; staff will present both the cost approach and the market (regression) approach in the briefing.
- Parcel workplan: Implementation of the accessory‑structure classification change will be parcel‑by‑parcel after abstract runs and internal review. Gossain emphasized this is a methodical task: "So we'll have to look at every single parcel." She showed examples of how combining accessory buildings with owner‑occupied classification can lower a typical tax bill by modest amounts in the examples presented.
Why it matters: Senate Bill 154 will change which structures are treated as owner‑occupied for tax classification and therefore can shift assessed values and tax burdens for some property owners. Gossain said the county will proceed carefully, notify property owners of changes and include the revised valuations in upcoming notices.
Additional context
Gossain also reviewed how elderly and disabled freezes are processed (the treasurer’s office manages income eligibility and the county applies valuation changes after the freeze approval) and said the assessor office will continue to field appeals in the consolidated schedule on May 5 for remaining parcels.
Direct quote
"So this is out of our Beacon program... So here you can see their taxes on their owner‑occupied property and their accessory buildings," Gossain said while demonstrating examples of how reclassification can reduce the tax burden for an owner in the county’s public Beacon system.
Next steps: The assessor’s office will finish parcel‑level implementation and continue the consolidated appeals on May 5; affected owners will receive notices reflecting any valuation changes.
