Grant County Commission Proceedings
Grant County Commission Proceedings
April 14, 2026
The 2026 Consolidated Board of Equalization for the City of Milbank was called to order at 8 a.m. by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. Ryan Gruba was present to represent the City of Milbank. Annelies Seffrood was present to represent the Milbank School District. Staff member present was Director of Equalization Stotesbery. Present from the public was Stephanie Folk. Oaths of offices were completed. There were no appeals.
Stipulated Values: DOE Stotesbery presented the stipulated value changes within the City of Milbank.
Denise Teuber: Parcel: 26.22.06.01. Stotesbery stated the house was put to full value due to appearing to complete from the outside. DOE walked through the house with the owner and revalued at partial completion because of how much work still needs to be done inside the house. Stotesbery lowered the house value from $135,591 to $70,222. The assessor recommends approval of this stipulated value. There is no change to the land value, and the total stipulated value of this property would be $84,542. Motion by Tostenson and seconded by Seffrood to approve the stipulated value as presented by DOE Stotesbery. Chairman Mach called for the vote. Motion carried 7-0.
Douglas and Beth Bohlen Family Trust: Parcel: 26.38.00.01. Stotesbery stated the land value was calculated with the parcel having 13.44 acres instead of 6.59 acres. Stotesbery revalued the land from $12,045 to $5,864. The assessor recommends approval of the stipulated value. Motion by Hoff and seconded by Gruba to approve the stipulated value as presented by DOE Stotesbery. Chairman Mach called for the vote. Motion carried 7-0.
Douglas and Beth Bohlen Family Trust: Parcel: 26.39.00.01. Stotesbery stated the property received a market increase, putting it over market value. Stotesbery revalued the land from $63,949 to $44,720. The assessor recommends approval of the stipulated value and changing the property classification from commercial to residential because the property isn’t used commercially. Motion by Tostenson and seconded by Stengel to approve the stipulated value and reclassification as residential as presented by DOE Stotesbery. Chairman Mach called for the vote. Motion carried 7-0.
Assessment Book: Motion by Stengel and seconded by Gruba to approve the assessment book for the City of Milbank for the assessment year of 2026. Motion carried 7-0.
This concluded the 2026 Consolidated Board of Equalization for the City of Milbank. Motion by Stengel and seconded by Street to adjourn the Consolidated Board of Equalization for Milbank for the 2026 assessment year. Motion carried 7-0.
The 2026 County Board of Equalization was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. Staff member present was Director of Equalization Stotesbery. Present from the public was Stephanie Folk. Oaths of offices were completed.
Commercial Discretionary Formula Property: Motion by Street and seconded by Stengel to approve the commercial discretionary properties having qualified under SDCL 10-6-137.1 for year 2026 as presented by DOE Stotesbery. Motion carried 5-0.
Commercial Residential Discretionary Property: Motion by Tostenson and seconded by Street to approve the commercial residential discretionary properties having qualified under SDCL 10-6-137 for year 2026 as presented by DOE Stotesbery. Motion carried 5-0.
Commercial Developer Discretionary Property: Motion by Hoff and seconded by Street to approve the commercial developer discretionary properties having qualified under SDCL 10-6-144 for year 2026 as presented by DOE Stotesbery. Motion carried 5-0.
Renewable Energy Credits: Motion by Street and seconded by Hoff to approve DOE Stotesbery’s qualified renewable resource energy system parcels as allowed under statute. Motion carried 5-0.
Tax Exempt Property: DOE Stotesbery presented 15 new and 38 continuing applications for tax exempt status qualifying by state statute. Motion by Stengel and seconded by Tostenson to approve DOE Stotesbery to apply the tax-exempt status for the properties that qualify under statute. Motion carried 5-0.
Owner Occupied Applications: Motion by Hoff and seconded by Street to approve DOE Stotesbery to make the changes for those who qualify under statute for owner occupied status. Motion carried 5-0.
Disabled Veterans Exemptions: Motion by Tostenson and seconded by Stengel to approve DOE Stotesbery’s recommendation to approve the parcels qualifying for the veteran exemption under state statute. Motion carried 5-0.
Elderly/Disabled Tax Freeze: DOE Stotesbery reported Treasurer DeVaal had received 62 applications and a total of 62 were approved. Motion by Stengel and seconded by Tostenson to approve DOE Stotesbery’s recommendation to make the changes to values for the elderly/disabled tax freeze applications approved by Treasurer DeVaal. Motion carried 5-0.
Buffer Strip: DOE Stotesbery reported no new parcels were added to the riparian buffer strip adjustments previously on record. Motion by Tostenson and seconded by Stengel to approve the buffer strip list as presented by DOE Stotesbery for the tax year 2026. Motion carried 5-0.
Albee Assessment Book: There were no appeals from the Town of Albee. Motion by Stengel and seconded by Street to approve the assessment book for the Town of Albee for the assessment year 2026. Motion carried 5-0.
Review of Property Cards: The Board completed the annual review of the property card for each elected official, appointed department head and the DOE staff as per the recommendation of the SD Legislative Audit to determine the same assessment guidelines are applied to the officials and staff. Motion by Tostenson and seconded by Stengel to accept the assessments as presented and reviewed by the Commission. Motion carried 5-0.
This concluded the 2026 County Board of Equalization. Motion by Hoff and seconded by Street to adjourn the County Board of Equalization for 2026. Motion carried 5-0.
The 2026 meeting of the Consolidated Board of Equalization for Big Stone City was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was not a representative from Big Stone City present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Stengel and seconded by Street to approve the assessment book for Big Stone City for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for Big Stone City. Motion by Stengel and seconded by Tostenson to adjourn the Consolidated Board of Equalization for Big Stone City for 2026. Motion carried 5-0.
The 2026 Consolidated Board of Equalization for the Town of Revillo was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was not a representative from the Town of Revillo present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Street and seconded by Hoff to approve the assessment book for the Town of Revillo for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for the Town of Revillo. Motion by Street and seconded by Stengel to adjourn the Consolidated Board of Equalization for the Town of Revillo for 2026. Motion carried 5-0.
The 2026 Consolidated Board of Equalization for the Town of Marvin was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was not a representative from the Town of Marvin present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Tostenson and seconded by Street to approve the assessment book for the Town of Marvin for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for the Town of Marvin. Motion by Tostenson and seconded by Stengel to adjourn the Consolidated Board of Equalization for the Town of Marvin for 2026. Motion carried 5-0.
The 2026 meeting of the Consolidated Board of Equalization for Mazeppa Township was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was no representative from Mazeppa Township present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Street and seconded by Tostenson to approve the assessment book for Mazeppa Township for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for Mazeppa Township. Motion by Stengel and seconded by Hoff to adjourn the Consolidated Board of Equalization for Mazeppa Township for 2026. Motion carried 5-0.
The 2026 meeting of the Consolidated Board of Equalization for Osceola Township was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was no representative from Osceola Township present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Street and seconded by Stengel to approve the assessment book for Osceola Township for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for Osceola Township. Motion by Stengel and seconded by Street to adjourn the Consolidated Board of Equalization for Osceola Township for 2026. Motion carried 5-0.
The 2026 meeting of the Consolidated Board of Equalization for Stockholm Township was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was no representative from Stockholm Township present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Hoff and seconded by Street to approve the assessment book for Stockholm Township for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for Stockholm Township. Motion by Street and seconded by Tostenson to adjourn the Consolidated Board of Equalization for Stockholm Township for 2026. Motion carried 5-0.
The 2026 meeting of the Consolidated Board of Equalization for Troy Township was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was no representative from Troy Township present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Street and seconded by Stengel to approve the assessment book for Troy Township for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for Troy Township. Motion by Hoff and seconded by Stengel to adjourn the Consolidated Board of Equalization for Troy Township for 2026. Motion carried 5-0.
The 2026 meeting of the Consolidated Board of Equalization for Vernon Township was called to order by Chairman Mach. Present were Commissioners Hoff, Mach, Stengel, Street and Tostenson. There was not a representative from Vernon Township present. Director of Equalization Stotesbery was also present. Oaths of offices were completed. There were no appeals.
Assessment Book: Motion by Street and seconded by Hoff to approve the assessment book for Vernon Township for the assessment year of 2026. Motion carried 5-0.
This concluded the 2026 Consolidated Board of Equalization for Vernon Township. Motion by Hoff and seconded by Street to adjourn the Consolidated Board of Equalization for Vernon Township for the 2026 tax year. Motion carried 5-0. This completed the 2026 County and Consolidated Boards of Equalization.
It is the policy of Grant County, South Dakota, not to discriminate against the handicapped in employment or the provision of service.
The next scheduled meeting dates will be April 21, May 5 and 19, and June 4 and 16, 2026 at 8 a.m. Chairman Mach called for a motion to adjourn. Motion by Stengel and seconded by Hoff to adjourn the meeting. Motion carried 5-0.
/s/Michael J. Mach,
Chairman,
Grant County Commissioners
/s/ Kathy Folk,
Grant County Auditor
