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Lincoln County board denies several tax-exemption claims, OKs airport planning and easements
Summary
At its April 14 meeting, the Lincoln County commissioners and its Board of Equalization denied multiple tax-exemption and owner-occupied claims for procedural or eligibility reasons, authorized airport professional services and approved right-of-way easement actions.
Lincoln County officials heard a slate of Board of Equalization appeals and routine county actions on April 14, 2026, denying multiple tax-exemption and owner-occupied classification requests and authorizing airport planning and right-of-way easements.
Carla Goen, director of equalization, presented several tax-exemption cases. Staff recommended 0% exemption and 100% taxable treatment where applicants failed to meet statutory deadlines or ownership tests. The board voted to apply that recommendation to a single-family parcel associated with Southeastern Development Corporation (staff said the organization did not own the property as of Nov. 1, 2025), to a Lennox warehouse parcel associated with Butterflies Forever (the applicant, Mitch Marquott, acknowledged he missed the Nov. 1 filing deadline), and to two parcels owned by the Harrisburg Economic Development Corporation that staff said were leased or intended for future development and thus ineligible under South Dakota law (SDCL 10-4-8.1). The board also denied an owner-occupied classification for Lisa Lind Young because her application arrived March 31, 2026, after the March 15, 2026 statutory deadline; staff noted she may apply for 2027.
Mitch Marquott, president and CEO of Butterflies Forever, told commissioners he had federal and state nonprofit documentation but acknowledged missing the statutory cutoff. “I have everything done pretty much that’s needed for a nonprofit,” he said, and indicated he would return if the board denied the request.
After reconvening as the county board, commissioners approved a professional services agreement for Helms Associates to plan work on the south 20 acres at Lincoln County Airport, including taxiway design and grading for future hangars. The meeting record shows the contract amount listed as "32,11781" in the agenda text; the figure’s formatting in the record is unclear and requires clarification from county staff. Commissioners also authorized the chair to execute perpetual and temporary easements related to structure 42142058 (a Dayton Township structure that the county will take ownership of) and were told there would be no cost to the county or township for the acquisition work.
Staff and commissioners noted next steps include construction-phase engineering for the airport agreement, outreach to potential hangar developers, and final execution of easement documents.
