Board affirms assessor's valuation after Estebo appeal; amendment accepts board appraisal

The Brookings County Board of Equalization voted to accept the board's appraisal for the Estebo family property after an in-person appeal at the board's April 14 meeting. Appellant Pierre Estebo asked the board to apply a 92% assessment of his $600,000 purchase price (a $552,000 assessment), saying he wanted to "be treated fair."

County appraisal staff (Jacob) told the board they follow state-mandated mass appraisal procedures, had used 16 verified, "good" sales in the neighborhood to trend values and reported a neighborhood median assessment-to-sale ratio of 94%. Jacob walked the board through per-square-foot comparisons and statistical checks (price-related differential and coefficient of dispersion) that supported the office's recommendation. "We ended with a median assessment in comparison to sale prices for the 16 sales in that neighborhood at 94% of market value," the appraiser said during the presentation.

Commissioners debated whether to rely on total-sale price or square-foot price for comparables; Estebo emphasized his purchase price and the home's condition. After discussion a commissioner moved to accept the board appraisal; an amendment clarified that the roll call would be on accepting the Board of Equalization recommendation at $650,500 (the staff-revised figure). The amendment carried and the original motion as amended carried on roll-call votes (ayes recorded), closing the appeal with the board's valuation upheld.

The board recorded votes on the amendment and the final motion by roll call; the clerk announced the amendment carried and the original motion as amended carried. The meeting moved on to subsequent agenda items after the vote.