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Commission approves multiple tax abatements, including repeated abatements for veteran applicant

Lawrence County Board of Commissioners · March 24, 2026
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Summary

Lawrence County approved an abatement for Bruce Kesteloot (parcel #25000-00704-221-00) for 2025 taxes payable in 2026 and multiple abatements for veteran Trevor Martin (parcel #31210-01000-020-00) for tax years 2023–2026, noting the applicant missed the SDCL 10‑4‑40 application deadline for veteran exemptions.

The Lawrence County Commission approved several tax abatements at its March 24 meeting. The board granted an abatement for Bruce Kesteloot on parcel #25000-00704-221-00 for 2025 taxes payable in 2026, citing SDCL 10-18-1(1) that permits correction when an error was made in an identifying entry or valuation.

The commission also approved four abatements for Trevor Martin on parcel #31210-01000-020-00 covering tax years 2023, 2024, 2025 and 2026 (payable in 2024–2027 as listed in the minutes). The minutes state that Martin is a veteran who would otherwise qualify for an exemption under SDCL 10-4-40 but failed to comply with the application deadline; the abatements were processed under SDCL 10-18-2(10). Each motion carried as recorded in the minutes.