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Board approves multiple 2026 exemptions and classifications, including tax-exempt status for Volga and SDSU Foundation

Brookings County Board of Equalization · April 14, 2026
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Summary

The board unanimously approved new tax-exempt status applications for the City of Volga and South Dakota State University Foundation and a package of exemptions and classifications (owner-occupied status, riparian buffer strip classification, disabled veteran, tax moratorium, partially taxed, discretionary formula, elderly tax freeze).

On April 14 the Brookings County Board of Equalization approved a package of 2026 exemptions and classifications after background information from Director Jacob Brehmer.

Motions included approval of new tax-exempt status applications for the City of Volga and the South Dakota State University Foundation (motion by Kelly VanderWal, seconded by Dave Miller) and unanimous approvals for tax-exempt status exemptions, owner-occupied status applications, riparian buffer strip classifications, disabled veteran exemptions, tax moratorium exemptions, partially taxed exemptions, discretionary formula exemptions, and elderly tax freeze exemptions. Each motion was recorded in the minutes as passing with all members voting "aye."