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Board of equalization grants Hand Up Foundation religious‑society tax exemption

Lawrence County Commission · April 29, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

After a hearing, the board of equalization approved a property tax exemption for the Hand Up Foundation for use as a religious society; the applicant said the property will be used for ministry and youth events and "it's not for rent."

The Lawrence County board of equalization reviewed documents and testimony from the Hand Up Foundation and approved a property tax exemption under SDCL 10‑4‑17 for property the foundation owns and intends to use exclusively for religious activities and youth ministry.

A foundation representative told the board the property is held in the foundation’s name and "it's not for rent," saying the site will be used for ministry, retreats and youth gatherings rather than for commercial rental. County legal guidance and statutory standards (SDCL 10‑4‑17) were discussed; staff noted the county conducts annual compliance checks and a five‑year detailed review of exempt organizations. Following deliberation the board voted to approve the exemption.