YANKTON COUNTY BOARD OF EQUALIZATION April 13, 2017
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1 YANKTON COUNTY BOARD OF EQUALIZATION April 13, 2017 The County Board of Equalization meeting was called to order by Chairman Don Kettering at 2:25 PM on Thursday, April 13, Roll call was taken with the following Commissioners present: Debra Bodenstedt, Gary Swensen, Todd Woods, Raymon Epp, and Don Kettering. Also present were the following Yankton County staff members: Director of Equalization Lori Mackey, Deputy Director of Equalization Matt Archer, Appraiser Michelle Goeken, and Appraiser Jeffrey Puthoff. The following appeals were acted upon: Vicky Nickel, SE , Irene, SD. Parcel # Current value: AGA $353,250/NAA1O $71,200/AGA1 $39,800 Assessor s Recommendation: AGA $419,494/NAA1O No Change/AGA1 No Change Vicky Nickel, E2 NE , Irene, SD. Parcel # Current value: AGA $93,500 Assessor s Recommendation: AGA 101,451 Vicky Nickel, W2 NE , Irene, SD. Parcel # Current value: AGA $173,996 Assessor s Recommendation: AGA 197,996 A motion was made by Epp and seconded by Bodenstedt to accept the Assessor s valuation Vicky Nickel, NW , Irene, SD. Parcel # Current value: AGA $363,400/AGA1 $8,000 Assessor s Recommendation AGA $421,388/AGA1 No Change Page1 Page 1
2 Developing the Dakotas LLC, JJ Industries Conservation Easement Tr , Irene, SD. Parcel # Current value: AGC $180,360 Assessor s Recommendation: AGC $241,412 Developing the Dakotas LLC, JJ Industries Conservation Easement Tr , Yankton, SD. Parcel # Current value: AGC $480,920 Assessor s Recommendation: AGC 594,306 Jeff Barkl, NE4 NW , Yankton, SD. Parcel # Current value: AGA $67,100 Assessor s Recommendation: AGA $104,930 David Cap, E2 NW , Yankton, SD. Parcel # Current value: AGA $160,000 Assessor s Recommendation: AGA $189,803 A motion was made by Bodenstedt and seconded by Woods to accept the Assessor s valuation David Cap, S2 SW4 EXC N676.5 W2277 & SW4 SE , Yankton, SD. Parcel # Current value: AGA $100,000 Assessor s Recommendation: AGA $125,447 A motion was made by Epp and seconded by Woods to accept the Assessor s valuation June A. Clark, NE4 NW4 Exc Lt 1 Olson s S/D , Yankton, SD. Parcel # Current value: AGA $104,035 Assessor s Recommendation: AGA No Change A motion was made by Epp and seconded by Bodenstedt to accept the Assessor s valuation Page2 Page 2
3 Verne L. Hanson, E75 Lt 1 Blk 5 English Heights , Yankton, SD. Parcel # Current value: NACO $22,400/NAC1O $73,100 Assessor s Recommendation: NACO No Change/NAC1O No Change Jeffrey W. Samp, Lt A Exc Tract A, SE4 SE , Yankton, SD. Parcel # Current value: NAC $74,200/NAC1 $130,000 Assessor s Recommendation: NAC No Change/NAC1 No Change Jeffrey W. Samp, Oberhelman Tract 6, , Yankton, SD. Parcel # Current value: NAC $74,900 Assessor s Recommendation: NAC No Change A motion was made by Epp and seconded by Bodenstedt to accept the Assessor s valuation Diane K. Tunge, Lt 9 Blk 1 English Heights , Yankton, SD. Parcel # Current value: NACO $32,000 Assessor s Recommendation: NACO No Change John R. Harper, Engen Tract 13 Ex Lts 1, 2, 3, 5, 7, 8 & Exc A portion of Lt 23 & 26 Gavins Gulch & Portion of Lts 6 & 6A Rose Briar Estates SW , Yankton, SD. Parcel # Current value: NAC $70,300 Assessor s Recommendation: NAC $48,300 A motion was made by Bodenstedt and seconded by Woods to accept the Assessor s valuation John R. Harper, Engen Tract 14 Ex Lts 1-16, 18-22, 24, 25 & Part Lts 23 & 26 Gavins Gulch SW4 SE4 & SE4 SW , Yankton, SD. Parcel # Current value: NAC $65,100 Assessor s Recommendation: NAC $43,100 Page3 Page 3
4 A motion was made by Epp and seconded by Bodenstedt to accept the Assessor s valuation John R. Harper, Lt 18 Gavins Gulch Engen Tract 14 SW4 SE4 & SE4 SW , Yankton, SD. Parcel # Current value: NAC $60,800 Assessor s Recommendation: NAC $41,000 Paul K. Taylor Liv Trust, Lot 12 Rolling Hills Addition , Yankton, SD. Parcel # Current value: NAC $64,100 Assessor s Recommendation: NAC $4,100 Tim Floen, Lt 24 Wildwood Park , Yankton, SD. Parcel # Current value: NAC $5,200/NAC1 $68,400 Assessor s Recommendation: NAC No Change/NAC1 $52,800 Lisa J. Nielsen, Mellegaards Addition in NW4 NE , Yankton, SD. Parcel # Current value: NAC $17,000/NAC1 $64,600 Assessor s Recommendation: NAC No Change/ NAC1 $1,200 Gregg Davis, Lt 1 O/L A Aggergaard s Addition, Irene, SD. Parcel # Current value: NADC $7,200/NADC2 $30,000 Assessor s Recommendation: NADC $5,000/NADC2 No Change A motion was made by Epp and seconded by Woods to accept the Assessor s valuation Gregg Davis, S Diefendorf Tr 1 & All Diefendorf Tr 4, Irene, SD. Parcel # Current value: NADC $11,900/NADC2 $26,000 Assessor s Recommendation: NADC $8,300/NADC2 No Change Page4 Page 4
5 John P Blackburn, Lt 9 Lakeview Terrace , Yankton, SD. Parcel # Current value: NADO $61,800/NAD1O $204,700 Assessor s Recommendation: NADO No Change/NAD1O $194,300 A motion was made by Woods and seconded by Bodenstedt to approve 113 Elderly Tax Freeze applications as recommended by the Director of Equalization. All present voted aye; motion carried 5-0. A motion was made by Epp and seconded by Bodenstedt to approve two Paraplegic Veteran Exemption applications for a reduction of $248,100 in total assessed value. All present voted aye; motion carried 5-0. A motion was made by Bodenstedt and seconded Epp to approve 41 applications for Disabled Veteran exemptions. The list included 36 renewal applications and five new applications. All present voted aye; motion carried 5-0. A motion was made by Woods and seconded by Epp to approve the following tax exempt properties. Exemptions are 100% unless otherwise noted: Isaac Walton League , Gayville Community Cemetery and , Trinity Lutheran Church Cemetery Association , Anthony & John A Leggett , Volin Cemetery Association , St John E.L. Church , Vangen Norsk Evangelisk Lutherske Menighed , S. Hinseth etal ,Broom Tree Farm Retreat Ministries (95% exempt on buildings), Trondhjem Evanelisk Lutherske Menighed of Hauges Synod , Faith United Lutheran Church , Zion Cemetery Association, Inc , Norske Evangeliske Lutherske Meldahl Menighed , TV Baptist Cemetery Association , Turkey Valley Lutheran Church , Aggergaard Memorial Cemetery AKA Hillcrest Cemetery , Yankton Area Progressive Growth , Heartland Humane Society Inc , National Field Archery Association , Broom Tree Farm Retreat Ministries (95% exempt on buildings and 100% exempt on 80 acres), (95% exempt on buildings), Walshtown Township , Walshtown Community Church , Roman Catholic Cemetery , ELIM Cemetery Association , Our Redeemer Lutheran Church (50% exempt), Jens P & Mary Sorensen (Cemetery) , St. Columba Church, Mayfield , Lewis & Clark Behavioral , Beth Norsk Evangelical Lutheran Menighed (Cemetery) , Bethlehem Lutheran Church (Cemetery) , Dennis Braunesreither (Cemetery) , Martinus Lutheran Church , Mueller Family Cemetery , Sigel Parish Hall , Rodney A. Rah , Martinus Cemetery, Inc , Page5 Page 5
6 Elizabeth Calleson etal (Cemetery) , Donald E. & Lois Kirschenman , Peace Christian Reformed Church , Bethlehem Norsk Evangelical Lutheran Church , Bethlehem Lutheran Church , Maple Grove Cemetery Association , Sioux Council BSA , House of Mary Shrine , , , , , , , , , , Polish Catholic Congregation (Cemetery) , Public Cemetery , Roman Catholic Church of St. Wenceslaus , St John the Baptist Church of Lesterville , Civil Cemetery Association , Our Savior s Evangelical Lutheran Church of Yankton , Our Savior s Lutheran Congregation , James River Norske Evangeleck Lutherick , Zion American Lutheran Church (Cemetery) , German Reformed Odessa Church (Cemetery) , Cemetery , Hoffnunge Reformed Church Gemeinde , Community Center of Gayville , Lutheran Church (Gayville) and , Gayville-Volin United Methodist Church , City of Irene , Ernie Pecenka Community Center , , Town of Lesterville , , Lesterville Fire Department , Lesterville Community Club , St John Baptist Catholic Church (Lesterville) , Roman Catholic Church (Lesterville) , Harvest Independent Baptist Church , Congregational Church of Mission Hill , Mission Hill Cemetery Association (Cemetery) , Lutheran Church , ZCBJ Lodge (Utica) , City of Volin , Wintz and Ray Funeral Home and Cremation Service , Garden of Charity Non-Profit , Ability Building Services Inc , Sacred Heart Health Services , Sacred Heart Hospital (89.945% exempt of Benedictine Center; % exempt of Pavillion Building; 80% exempt of Wellness and Rehab Center), Mount Marty Hospital Association , Benedictine Convent of the Sacred Heart and and , Yankton Baptist Church , Dakota Conference Corp of Seventh-Day Adventists , XYZ Inc , First United Methodist Church ,Yankton Area Progressive Growth, Inc (100% Taxable), XYZ Inc , Onward Yankton Inc , Calvary Baptist Church , Habitat for Humanity of Yankton County , Presbyterian Church , Riverview Park Reformed Church , XYZ Inc , Sacred Heart Catholic Church , Yankton Area Arts , Roman Catholic Church of the Sacred Heart , , , , , Antioch Baptist Church , Roman Catholic School , Heritage Homes, Inc , Habitat for Humanity of Yankton , Yankton Homeless Shelter Inc , Yankton Area Adjustment Training Center and , Lois Peterka CFD Abundant Life Ministries , Habitat for Humanity of Yankton County , Yankton Area Adjustment Training Center and , Prince of Peace ELC , Planning & Development District III , Club and , Yankton County 4-H Club , , , and , Yankton Women s/children s Center and , Ability Building Services Page6 Page 6
7 , Mount Marty Hospital Association , Sacred Heart Health Services , Reformed Church in America , Redeeming Grace Bible Church , First Assembly of God Church , Yankton Baptist Church , St Benedict Catholic Church and ,Yankton Church Holdings , Ernest Bowyer Post # , Scottish Rite Temple Association , Lewis & Clark Theatre , Faith Christian Fellowship Church of Yankton , United Church of Christ , United Church of Christ Congregational , Congregational Church , Christ Church Episcopal, Inc and , Lewis & Clark Mental Health Center and , United Methodist Church of Yankton, Inc , First United Methodist Church of Yankton and , Yankton Church of Christ , St. Johns Evangelical Church , Mount Marty College, Inc , Ability Building Services Inc , Yankton Trinity Lutheran Church , and , Yankton Area Adjustment Training Center , First Assembly of God , Mount Marty Hospital Association , Roman Catholic Church , Christ the King Lutheran Church , Corp of Bishops Church of Latter Day Saints , Yankton Congregation of Jehovah s Witnesses , Yankton Area Yankton Area Progressive Growth , Yankton Area Progressive Growth (80% exempt), Yankton Area Progressive Growth , National Field Archery Association Foundation , , (97.57% exempt), , , , , , and , BPO Elks Lodge # (75% exempt), Sacred Heart Health Services , Yankton Area Adjustment Training Center , Benedictine Convent of Sacred Heart DBA Sacred Heart Monastery , Yankton County Historical Society , Benedictine Convent of the Sacred Heart All present voted aye; motion carried 5-0. A motion was made by Bodenstedt and seconded by Epp to adjourn as County Board of Equalization. All present voted aye; motion carried. Don Kettering County Commission Chairman ATTEST: Patty Hojem, County Auditor Page7 Page 7
Boyd moved, seconded by Postlewait, to approve the Consent Agenda. Ayes: Postlewait, Gay, Boyd, Doyle & Schram. Nays: None.
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