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Lincoln County board upholds most assessor values, approves select reductions after appeals
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Summary
The Lincoln County Board of Equalization heard a full docket of property appeals on April 21, 2026. Staff explained a state law change affecting accessory structures; the board affirmed several assessor recommendations, approved targeted reductions and set specific values on contested parcels.
Lincoln County’s Board of Equalization met April 21 for a consolidated appeals session and handled a long docket of residential, ag and commercial assessment appeals.
Carla Gossain, Lincoln County director of equalization, opened the session with an overview of how appeals would be presented and how assessor recommendations are formatted. She told commissioners that countywide assessments rose about 1–3% this year and that the county will implement Senate Bill 154 to change how owner‑occupied accessory structures are classified. "This year, the assessors that we have here today are going to do some presenting," Gossain said while describing the new regression model the office is using.
Why it matters: The board’s actions determine taxable valuation for dozens of parcels across the county and set the immediate tax base for 2026. Several appellants pressed for relief on the grounds of storm damage, heavy truck or livestock impacts, or weak local rental markets.
Decisions at a glance
- Ernest and Joan Stratemeyer (28503 474th Ave, Worthing): After the owner described repeated interior flooding and alleged county road work altered drainage, a motion to set land and structure to zero failed; a substitute motion to set land at $20,000 and buildings at $0 passed (roll call: Putnam yes; Patton yes; Arons yes; Landy no). The board set those values after hearing testimony that the property had been uninhabitable in prior years.
- Donald and Don Hoffman (47327 273rd St, Harrisburg): The assessor recommended maintaining county values; Hoffman argued for parity with the previous year's board action and noted heavy semi traffic and livestock operations near his home. Commissioners ultimately approved a motion to set the house at $210,000 (roughly the appellant’s requested rollback) and accessory/ag buildings at amounts agreed on during the hearing.
- Benjamin and Katie Kepin (47331 273rd St, Harrisburg): The appellant asked for land value closer to last year’s figure plus a 2% adjustment given nearby farm operations; commissioners discussed acreage rules and declined to adopt a specified alternate valuation after motions failed for lack of a second, and no change was adopted in that hearing segment.
- Calvin Shriver (single‑family acreage): Staff reported an interior inspection showed extensive repairs needed and recommended lowering structure value; the board approved the assessor’s recommendation.
- TanTara Partners (office building): Owner Tom McDowell asked the board to consider an income approach (cap‑rate) instead of relying solely on market comparables; the board voted to retain the county assessor’s recommended split (no further reduction).
- Just Right Storage (storage units): The county discovered an unassessed 2019 building during reappraisal. Owner Josh Nielsen presented additional comparables showing lower $/sq ft. Commissioners approved a reduction in the structure value while leaving the land value unchanged.
- S & S Rentals (Beresford; an 8‑unit and a 4‑unit property): The local Beresford board had lowered one property using an income approach. Owner Rob Tobin argued Beresford’s rents and cap rates do not match Sioux Falls markets; commissioners accepted the local board’s action on one parcel and accepted the assessor’s recommendation on the other.
- Anovisa LLC / Anewick LLC (mixed‑use shopping center + unique storage condo units): Owner/builder Vik Patel asked for leniency on the novel back‑storage units, noting he rents units for about $2,000 gross; commissioners reduced valuations on the unique storage buildings while keeping the shopping center and land assessments largely as proposed.
- Dakota Spirit (recreational facility): Appellants disputed year‑over‑year land increases and presented local photos and market observations; after discussion the board adopted a motion to lower the combined valuations somewhat from the assessor’s initial figures.
- Holiday Station Stores (three convenience store appeals with car washes): Assessors used replacement‑cost less depreciation and local comparables; commissioners accepted the assessor recommendations for each property.
What appellants said
- On built‑in drainage damage, Ernest Stratemeyer said the county’s road work "threw some Band‑Aids at it, but never fixed the problem" and recounted interior flooding in 2014 and 2024 as evidence the property is unusable.
- Don Hoffman noted a 25–33% jump in his assessment and challenged comparables, saying: "There isn't a house in Lincoln County that would compare to my house" because of livestock traffic and operations nearby.
- Tom McDowell (TanTara) asked the board to use an income/cap‑rate approach and told commissioners his submitted income would justify a materially lower value.
- Vik Patel (Anewick) said the storage units are unique and partly finished but not habitable, and that he leases nine units at about $2,000 gross; he asked for a "little bit of leniency" for a small builder.
Procedure and next steps
Most actions were handled as motions during the hearing; where appellants were not present the board commonly accepted the assessor’s recommendation. Several reductions were treated as one‑year adjustments (the board repeatedly noted that any change applies to the current assessment year only and that properties will be reappraised next year).
The county will proceed with parcel‑by‑parcel implementation of the state law changes affecting accessory structures and continue to process the remaining scheduled appeals on May 5, 2026.
