By Watertown Current - May 7, 2026 in OFFICIAL PROCEEDINGS
Codington County Board of Equalization
April 14, 2026 – 1:00 p.m.
Commissioners Chambers – Codington County Courthouse
14 1st Ave SE, Watertown, SD 57201
The 2026 meeting of the Codington County Board of Equalization convened at 1:00 p.m., Tuesday, April 14, 2025, in the Commissioners Chambers in the Codington County Courthouse. Board members present were Lee Gabel, Myron Johnson, and Randall Schweer; Troy VanDusen and Tyler McElhany were absent. Temporary Chairman, Lee Gabel, presiding. All Board members signed their County Board of Equalization oath. Codington County Director of Equalization, Shawna Constant; Appraisal and Office staff; were also present for this meeting.
AGENDA APPROVED
Motion by Johnson, second by Schweer, to approve the agenda; all present voted aye; motion carried.
APPEALS
The following appeals were presented:
Name DOE# Assessor’s Value Appeal Value Assessor’s Recommendation
RGC Properties LLC 5179 $50,106 none given $50,106
Appellant was present for this appeal. Appellant objected to the increase in their assessed valuation of their house and land value and asked for the same market increase as the whole town in 2025 & 2026. The Director of Equalization recommended value is based on comparable properties and market value. The Director of Equalization provided the Board with data on several comparable properties. Motion by Schweer, second by Johnson, to concur with the Director of Equalization’s recommended value; all voted aye; motion carried.
OWNER OCCUPIED
Motion by Schweer, second by Johnson, to approve the following properties for owner occupied status; all voted aye; motion carried.
Name DOE#
Peterson Investment Trust 1133 – add & exemptions
Robb A & Jodi R Peterson 7931 – remove
DISABLED VETERAN’S PROPERTY TAX EXEMPTION
Motion by Johnson, second by Schweer, to approve exemption status on properties which qualify for Disabled Veteran Exemption, all present voted aye; motion carried.
PARAPLEGIC VETERAN’S PROPERTY TAX EXEMPTION
Motion by Johnson, second by Schweer, to approve exemption status on properties which qualify for Paraplegic Veteran Exemption, all present voted aye; motion carried.
ELDERLY ASSESSMENT FREEZE EXEMPTION
Motion by Johnson, second by Schweer, to approve exemption status on properties which qualify for Elderly Assessment Freeze Exemption, all present voted aye; motion carried.
TAX EXEMPT PROPERTY APPLICATIONS
Motion by Schweer, second by Johnson, to approve the applications for annual tax-exempt status of a private organization, as recommended by the Director of Equalization, all present voted aye; motion carried.
RENEWABLE ENERGY RESOURCE CREDIT EXEMPTION
Motion by Johnson, second by Schweer, to approve the applications for renewable energy resource, as recommended by the Director of Equalization; all voted aye; motion carried.
BOARD ADJOURNS
There being no further business to come before this Board a motion was made by Schweer, second by Johnson, to adjourn at 1:21 p.m., as a 2026 Codington County Board of Equalization; all present voted aye; motion carried.
ATTEST:
Brenda Hanten
County Auditor
Codington County does not discriminate on the basis of color, national origin, sex, religion, age, or disability in employment or the provision of service.
Published once on May 7, 2026, at the total approximate cost of $34.84 and can be viewed free of charge at www.sdpublicnotices.com and www.watertowncurrent.com.