Meeting
4-14-2026 Pennington County Board of Equalization Hearings
Body
Pennington County, SD
Date
April 13, 2026
Jurisdiction
State & Local
The Pennington County Board of Equalization held hearings on April 14, 2026, focusing primarily on property tax assessments and exemptions. The board reviewed multiple property tax exemption applications, approving most exemptions for religious, charitable, and benevolent organizations, including new applicants like Black Hills Works and Black Hills Surgical Hospital. They also addressed late or missing exemption applications, approving some late submissions and denying others. Several property assessment appeals were heard, with detailed discussions on valuation adjustments based on property conditions, comparable sales, and external factors such as nuisances or location. Notably, the board approved adjustments to several residential and commercial property assessments, including reductions due to foundation issues or external obsolescence. The board also discussed procedural matters related to public disclosure of sensitive information and the digitization of assessment records. No new procurement contracts or budget allocations were discussed during this meeting.
Source
Pennington County, SD