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Board of Equalization denies multiple tax-exemption requests, upholds assessments
Summary
At its April 14 BOE session, the Lincoln County board denied several tax-exemption and owner-occupied claims — ruling properties fully taxable where deadlines or statutory criteria were unmet — and recorded roll-call votes for each parcel heard.
The Lincoln County Board of Commissioners, convened as the county board of equalization April 14, heard multiple tax-exemption and classification appeals and acted on each.
Carla Goen, director of equalization, presented staff recommendations in several cases. For a parcel owned by Southeastern Development Foundation, Goen said the applicant did not own the property as of the statutory November 1 cutoff and the application was filed late; staff recommended a 0% exemption (i.e., fully taxable) and the board voted to grant the recommendation. "This property was purchased after November 1, 2025," Goen said as the basis for her recommendation.
In a separate hearing, Mitch Marquott, president and CEO of Butterflies Forever, said he had completed nonprofit paperwork but missed the November 1 filing deadline and asked the board to consider his documentation. The board voted on staff's motion to grant 0% exemption and make the parcel fully taxable.
Multiple parcels owned by the Harrisburg Economic Development Corporation were also considered; staff cited South Dakota Codified Law 10-4-8.1, explaining that property leased to a nonexempt entity does not qualify for exemption. The board voted to deny exemptions for the parcels in question. In an owner-occupied appeal involving a property owned by Lisa Lind Young, staff noted the owner-occupied application was filed March 31, 2026, after the statutory March 15 deadline; the board voted to deny the owner-occupied classification for 2026.
Outcomes at a glance: Southeastern Development Foundation — exemption denied (parcel taxable); Butterflies Forever — exemption denied (parcel taxable); Harrisburg EDC parcels — exemptions denied (parcels taxable); Lisa Lind Young owner-occupied claim — denied for 2026. The board recorded roll-call votes on each motion.
Next steps: The board reconvened as the county commission after completing BOE business. Parties denied relief may pursue administrative review as allowed by state law.
