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Board reduces one Swanson parcel valuation, leaves three others unchanged
Pennington County Board of Equalization · April 29, 2026
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Summary
After hearing residual valuation and comparable sales arguments for four vacant parcels owned by Eric Swanson, the board accepted a staff-recommended reduction to $162,000 for one 10‑acre parcel and voted no change on the remaining parcels.
The board evaluated four vacant parcels in the Falling Rock/Highway 44 area owned by Eric Swanson (6S Properties LLC) and acted on each parcel separately as required by law.
Nicole Lawler, Department of Equalization appraiser, explained her residual valuation for a 10‑acre parcel, saying she valued the parcel…
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