By Aberdeen Insider - April 23, 2026 in BROWN COUNTY BOARD OF EQUALIZATION
APRIL 14, 2026 MINUTES
This being the second Tuesday, April 14, 2026, the Brown County Commission organized themselves as the Brown County Board of Equalization, in accordance with SDCL 10-11-25, at 11:06 A.M. in the Commission Chambers, Courthouse Annex, Brown County, South Dakota. Oaths of Office were taken by the Commissioners Drew Dennert, Kyler Dinger, Mike Gage, Duane Sutton and Mike Wiese. Director of Equalization, Gene Loeschke, Appraisers Russell Metz, Sarah Swenson, Joe Kraft along with Office Assistant, Jillian Klein were also in attendance.
Moved by Commissioner Wiese, seconded by Dennert to approve 100% Tax Exempt Status, as requested, for the following New Applications: Aberdeen City #32: Housing Plus, Inc. on LT 2A Presentation 2nd Addition NW 12-123-64; Aspire, Inc. on LT 1 Brown County Commissioner’s 4TH SD; Presentation Sisters Convent on Lt 1 Presentation 3rd Addition NW 12-123-64; Aberdeen Development Corp. on Lt 2 Wagner Holdings 3rd Addition W2 17-123-63; Aberdeen Development Corp. on Kessler’s Outlot 2 SE 15-123-63; Aberdeen Catholic School System on Condo Unit B Fifth Street South Condos Lt 1 Runnings 1st SD. All members present voting aye. Motion carried.
Due to increase in applications for Elderly or Disabled Tax Freezes this was postponed for a week.
Moved by Commissioner Gage, seconded by Wiese to instruct the Director of Equalization to reduce values on all properties qualifying for Paraplegic Veteran Exemption for 2026 (2) and 100 % Paraplegic Non-Veteran Exemptions for 2026 (2). All members present voting aye. Motion carried.
Moved by Commissioner Dennert, seconded by Wiese to instruct the Director of Equalization to reduce values on all properties qualifying for 100% Disabled Veteran Exemption for 2026 (120). All members present voting aye. Motion carried.
Moved by Commissioner Wiese, seconded by Gage to approve the following recommendations from the Director of Equalization in Greenfield Township #2 for Josh Larson on NE 34-127-62 EX 47.18 AC in Columbia, house not livable, reduced value from $316,035 to $310,958. All members present voting aye. Motion carried.
Moved by Commissioner Wiese, seconded by Dennert to approve the following recommendation from the Director of Equalization in Lincoln Township #39 for Terence Nash on Lt 1 Nash SD NW 10-124-64 to leave the assessed value at $399,136. All members present voting aye. Motion carried.
Moved by Commissioner Dinger, seconded by Wiese to approve the following recommendation from the Director of Equalization in Hecla City #40 for Jessica Casey on Lt 1-2 BK 11 of Plat BK 11-16 Inclusive & Outlots C, D & E Hecla 2017 Friendship 32×80 to lower the property so comparable to other properties, reduced from $106,025 to $89,742. All members present voting aye Motion carried.
Moved by Commissioner Wiese, seconded by Dinger to approve the following recommendations from the Director of Equalization in Bath Township #19 for B & B Real Estate, LLC on Lt 1 REA 1st Addition NW 23-123-63 to reduce from $649,315 to $647,055; Lt 3 REA 1st Addition NW 23-123-63 to reduce from $350,985 to $303,450; OL 1 B & B Outlots NE 23-123-63 to reduce from $207,090 to $191,465 due to large land increase and last parcel being non-ag land. All members present voting aye. Motion carried.
Moved by Commissioner Dennert, seconded by Wiese to approve the following recommendation from the Director of Equalization in Columbia Township #11 for Jean Roettele on SW 19-125-62 to reduce from $558,569 to $515,446 due to the house being removed. All members present voting aye. Motion carried.
Moved by Commissioner Dinger, seconded by Gage to approve the following recommendation from the Director of Equalization in Lincoln Township #39 for Brandon & Kristin Jobe on Lt 1 Roger Arlt 2nd Addition (Lt 1 Arlts 2nd Addition SW 25-124-64) to reduce from $569,605 to $480.613 after being reappraised due to sale. All members present voting aye. Motion carried.
Moved by Commissioner Wiese, seconded by Dennert to approve the following recommendation from the Director of Equalization in Garland Township #46 for Christopher Podoll on Lt 1 Chris Podoll SD NW 22-125-63 to reduce from $369,939 to $251,862 due to house fire. All members present voting aye. Motion carried.
Moved by Commissioner Wiese, seconded by Dinger to approve the following recommendation from the Director of Equalization in Ordway Township #14 for Jane Fischer on Fischer’s 1st SD NE 7-124-63 to reduce from $321,804 to $140,885 due to house fire. All members present voting aye. Motion carried.
RECESS: Moved by Commissioner Dinger, seconded by Wiese to declare the County Board of Equalization recessed until 11:00 a.m. on April 21, 2026. All members present voting aye. Motion carried.
Lynn Heupel, Brown County Auditor
Published once on April 23, 2026, at the total approximate cost of $50.96 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com