Speaker numbers apply only to this recording.
The Spearfish City Council, sitting as the Local Board of Equalization, met on Monday, March 16, 2026, at 5:00 PM in City Council Chambers. The board considered one property tax appeal and approved the 2026 Property Tax Assessment Roll. The meeting adjourned at 5:10 PM.
Appeal – Sheila Culhane, 926 Heritage Drive (Parcel No. 32280-00000-150-00): The appellant argued the property value was assessed too high. Lawrence County Equalization Director Brett Runge presented four comparable sales (including the same property sold in 2024 for $344,900) and recommended no change to the current assessed value of $327,840. Runge noted the property’s assessment had already decreased 2.32% this year due to market correction. Councilmembers asked about the front‑footage assessment (an additional $5,250 on the tax bill) and confirmed the front footage calculation was correct. Runge also reminded the board that the deadline for the elderly property tax freeze is April 1. The board voted unanimously to uphold the current assessment.
Approval of the 2026 Property Tax Assessment Roll: City Finance Officer Michelle De Neui presented the roll, showing total land value of $401,063,840, total building value of $1,611,938,170, and a combined total assessment just over $2 billion. The front‑foot assessment for taxes payable in 2027 totals $429,673. No record corrections were needed this year. The board voted unanimously to approve the roll as presented.
Good afternoon, everyone. Thank you for attending tonight's uh uh local board of equalization meeting uh that we have annually. So I'm gonna go ahead and call our meeting to order. Uh, we're gonna do roll call first, so Michelle, please go ahead. Mayor Sendon. Here. Halfner, here, Oregon. Here. Jacobs, here. Claire Meek. Here. Myers. Here. Rath. Here. Classic. Well, thank you, Ellen, for representing the school district being with us tonight. Um we have uh under item three appeals, item A, Sheila Calhaine, nine twenty-six Heritage Drive. Parcel numbers listed there. Um, but this first of all, I'm going to invite Brett Rangi from the county, who's got coming here to go over the uh case on that particular property at nine twenty-six heritage. So thanks for bringing some information on that item for us, Brett, to take a look at great. So basically, what we need to show is that we're not overassessed, that we're not over market value. Uh, the first comparable is uh her own property, which sold in twenty twenty-four for uh three hundred and forty-four thousand nine hundred. Um, the second property is just around the corner. It's a little smaller, same quality, attached garage around the same finished basement, just like the subject. And that sold this year. Um sorry, I lost myself. Here we go. February 25 for 330,000. But that is a little smaller of a property, 960 square foot. Um the third comparable is same size, built the same year. Uh sold in 2023 for 369,000. It also has a finished basement and attached garage. And that's similar with the rest of the sales. Uh the last one is a buy level, so it's a little different, and it's a lot older. Uh 96 instead of a 2005.