April 21, 2026 - Board of Equalization

STANLEY COUNTY BOARD OF EQUALIZATION

STANLEY COUNTY COMMISSION MEETING

MINUTES

April 21, 2026

The special meeting of the Stanley County Board of Equalization was called to order at 5:00 P.M. (CT) by Chairman Dana Iversen, with Commissioners Mike Kenzy, Craig Heller, Sonny Harrowa and Gary Grittner present. Also present were Director of Equalization Jodi Bothwell, Director of Equalization Assistant Danielle Daak-Sherwood, Treasurer Bill Konst, Emergency Dustin Baxter, Don Engelmann, Pearlie Engelmann, Randy Bjorklund, Merlin Schwinler, and Auditor Philena Burtch. The meeting commenced with the recitation of the Pledge of Allegiance.

AGENDA:  Motion by Sonny Harrowa, second by Mike Kenzy, to approve the Agenda. All voted Aye. Motion Carried.

Elderly/Disabled Assessment Freeze: Motion by Gary Grittner, second by Craig Heller, to approve the list of 23 residents, who qualify for the Elderly/Disabled Assessment Freeze Exemption for 2026 taxes due 2027. All voted Aye. Motion Carried.

Disabled Veterans Property Tax Exemption: Motion by Sonny Harrowa, second by Gary Grittner, to approve the list of 22 residents who qualify for the Disabled Veterans Property Tax Exemption for 2026 taxes due 2027. All voted Aye. Motion Carried.

Tax Exempt: Motion by Mike Kenzy, second by Craig Heller, to approve the list of Tax Exempt properties for 2026 taxes due 2027: Casey Tibbs Foundation; The Chapter of Calvary Cathedral; St. John’s Catholic Church of Fort Pierre; Fort Pierre Congregational United Church of Christ; Fort Pierre Volunteer Firefighter’s Association, Inc.; Grace Lutheran Church of Hayes, SD; Hayes Community Hall; Hayes Four Corners Volunteer Fire Department; Kirley Hall, Inc.; Masonic Cemetery; Mission Ridge Cemetery Association; Moose Lodge #1813 of Stanley County; Little Brown Church on the Prairie; Wakpa Sica Historical Society; and West River/Lyman-Jones Rural Water Systems, Inc. All voted Aye. Motion Carried.

These assessments are for 2026 taxes payable in 2027.

Record #10688 – Valuation: Motion by Sonny Harrowa, second by Craig Heller, to approve Record #10688 reduction of assessed valuation from $802,333 to $644,033, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #10625 - Valuation: Motion by Sonny Harrowa, second by Craig Heller, to approve Record #10625 reduction of assessed valuation from $234,640 to $155,860, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #8272 - Valuation: Motion by Craig Heller, second by Gary Grittner, to approve Record #8272 reduction of assessed valuation from $1,011,036 to $934,766, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #7536 - Valuation: Motion by Gary Grittner, second by Sonny Harrowa, to approve Record #7536 reduction of assessed valuation from $200,081 to $134,463, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #7535 - Valuation: Motion by Craig Heller, second by Gray Grittner, to approve Record #7535 reduction of assessed valuation from $1,703,201 to $1,609,401, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #7540 - Valuation: Motion by Gary Grittner, second by Sonny Harrowa, to approve Record #7540 reduction of assessed valuation from $660,868 to $591,770, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #7544 - Valuation: Motion by Gary Grittner, second by Craig Heller, to approve Record #7544 reduction of assessed valuation from $1,137,805 to $938,890, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #3284 - Valuation: Don Engelmann presented the Board with documents and pictures supporting his reasoning for requesting a reduction in assessed valuation. Motion by Sonny Harrowa, second by Craig Heller, to approve Record #3284 reduction of assessed valuation from $378,284 to $200,080, due to incorrect value, for 2026 Taxes Due and Pay in 2027. Harrowa voted Aye. Heller voted Aye. Grittner voted Aye. Kenzy voted Nay. Motion Carried.

Record #7583 - Valuation: Motion by Gary Grittner, second by Craig Heller, to approve Record #7583 reduction of assessed valuation from $182,795 to $127,992, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #7662 - Valuation: Motion by Craig Heller, second by Sonny Harrowa, to approve Record #7662 reduction of assessed valuation from $940,585 to $730,000, due to incorrect value, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #9386 - Valuation: Motion by Gary Grittner, second by Sonny Harrowa, to deny Record #9386 request for reduction of assessed valuation, for 2026 Taxes Due and Pay in 2027. All voted Aye. Motion Carried.

Record #8478 – Re-Classification: Motion by Gary Grittner, second by Craig Heller, to deny reclassification request for Record #8478, as this needs to be forwarded to Planning & Zoning Board for consideration. All voted Aye. Motion Carried.

Record #9386 – Re-Classification: Motion by Gary Grittner, second by Craig Heller, to approve Record #9386 reduction of assessed valuation from $79,800 to $10,517, due to incorrect value, for 2026 Taxes Due and Pay in 2027 and to deny reclassification request as there is a covenant in place restricting this type of reclassification. All voted Aye. Motion Carried.

Record #9387 – Re-Classification: Motion by Gary Grittner, second by Craig Heller, to approve Record #9387 reduction of assessed valuation from $79,800 to $10,517, due to incorrect value, for 2026 Taxes Due and Pay in 2027 and to deny reclassification request as there is a covenant in place restricting this type of reclassification. All voted Aye. Motion Carried.

Record #9389 – Re-Classification: Motion by Gary Grittner, second by Craig Heller, to approve Record #9389 reduction of assessed valuation from $411,801 to $314,517, due to incorrect value, for 2026 Taxes Due and Pay in 2027 and to deny reclassification request as there is a covenant in place restricting this type of reclassification. All voted Aye. Motion Carried.

Adjournment: Motion by Gary Grittner, second by Craig Heller, to adjourn from Board of Equalization at 6:41 P.M. All voted Aye. Motion Carried.

Chairman Iversen called Commission Meeting to order at 6:41 P.M.

Revisit Resolution 2026-09 Burn Ban: Dustin Baxter informed the Commission that we have had no rain and our area has been in a Red Flag Warning three times in less than a week, and will be again tomorrow, Dustin suggests leaving the Burn Ban Resolution active.

Dustin met with the State regarding the BRIC Grant. Dustin proposed a generator and switch for the Expo Center, unfortunately the Expo Center does not qualify for this Grant. We will need an engineered study. Dustin will be submitting a Notice of Intent for the Mitigation Grant. The City of Fort Pierre approved to pay for the storm shelter signs. The Stanley County Website is outdated, Dustin will get a quote for an upgrade.

Adjournment: Motion by Mike Kenzy, second by Craig Heller, to adjourn at 6:50 P.M. All voted Aye. Motion Carried.

ATTEST:                                                          BOARD OF STANLEY COUNTY COMMISSIONERS

            (SEAL)

Philena Burtch, Auditor                                    Dana Iversen, Chairman