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Board of Equalization approves two tax-list corrections, cites clerical errors and classification change

Custer County Board of Supervisors · July 28, 2026

Summary

During its July 28 session the Board of Equalization approved corrections for two properties: the Grant property reclassified to mobile home with multi-year negative adjustments and a clerical removal of a farmsite classification for the Woodwards.

The Custer County Board adjourned to convene as the Board of Equalization at 9:39 a.m. and heard an assessor presentation on cemetery exemptions and exemption status. Assessor Elise Taylor presented the report; following that, the board approved two tax list corrections.

The first correction, for Todd and Marilyn Grant (Property ID 916600), reclassified the home to a mobile home and adjusted taxes: 2023 (-$1,042.04), 2024 (-$1,171.58) and 2025 (-$1,033.22). The second correction, for Kim and Denise Woodward (Property ID 537150), removed a farmsite classification as a clerical error with adjustments of 2023 (-$152.14) and 2024 (-$129.52). Motions to approve the corrections were made by Parliament and seconded by Markham; roll call votes were recorded as ayes — all.

The board then adjourned as the Board of Equalization and reconvened as the County Board at 9:45 a.m.

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