Charles Mix County Board of Equalization approves omitted-property assessments and rules on several appeals

The Charles Mix County Board of Equalization met April 23, 2024, at the county courthouse in Lake Andes and unanimously approved omitted-property assessments for Assessment Year 2023 and Assessment Year 2024, then issued rulings on a set of appeals that adjusted assessed values on several parcels.

Chairman Colin Soukup presided, with Commissioner Keith Mushitz, Commissioner Nick Stotz, Director of Equalization Denise Weber and Auditor Jason Gant present. Early in the meeting Commissioner Keith Mushitz moved and Commissioner Nick Stotz seconded approval of the agenda and of the minutes from the April 9, 2024, session; both motions carried unanimously.

Director Weber presented lists of omitted properties and prorated values for 2023 and 2024, including parcels recorded to AVL Properties and Cuka Construction LLC for 2023 and multiple Linsy Nelson parcels for 2024. Commissioner Mushitz moved and Commissioner Stotz seconded approval of the omitted properties for both assessment years; the motion carried by unanimous vote.

Weber also presented two late-filed applications to reclassify properties as owner-occupied. Resident Drew Kurtz and resident Kent Sybesma spoke during the public-comment portion; the board took no immediate action at the time of the presentation. Later in the meeting, after reconvening from recess, the board voted to deny the owner-occupied reclassification requests: the denial for Drew Kurtz (Parcel 28.58.09.010) and the denial for Kenton and Heidi Sybesma (Parcel 19.25.2013) were each moved by Commissioner Nick Stotz, seconded by Commissioner Keith Mushitz, and carried unanimously.

Director Weber brought seven appeals seeking changes to assessed values. The board recorded public comment from Tim and Carrie Maassen; Jack and Jody Jansma; and Jeff and Jolene Stewart during the presentation. After discussion, the board issued the following rulings:

• Denied the request to lower the assessed value of $750,700 for Tim and Carrie Maassen (Parcel 25.32.304009).
• Denied the request to lower the assessed value of $558,700 for Lake Life Rental LLC (Parcel 25.32.304011).
• Approved lowering the assessed value for John and Jessie Graney from $415,500 to $409,500 (Parcel 08.23.1000131).
• Approved lowering the assessed value for Justin and Erika Bartling from $67,300 to $63,900 (Parcel 08.23.1000123).
• Approved reclassifying a building as agricultural for Cheryl Nincehelser (Parcel 07.15.1030).
• Approved lowering the assessed value for Tracy Statler from $190,172 to $177,912 (Parcel 04.56.4010).
• Approved raising the assessed value for Jeff and Jolene Stewart from $115,611 to $122,611 (Parcel 15.20.1015).

Each decision was moved and seconded (motions were recorded as moved by either Mushitz or Stotz and seconded by the other) and carried unanimously. The board recessed at 10:58 a.m. and reconvened at 12:07 p.m. before taking the votes that finalized the appeals.

The board announced its next Board of Equalization meeting for 10:00 a.m. Tuesday, April 8, 2025, at the courthouse, and noted upcoming commissioners’ meetings on May 9 and May 23. Commissioner Mushitz moved and Commissioner Stotz seconded adjournment at 12:19 p.m.; the motion carried.

Votes at a glance: all recorded motions at this meeting carried unanimously (three yes votes: Soukup, Mushitz, Stotz). For each formal motion the record shows the mover (Mushitz or Stotz), the seconder (Stotz or Mushitz), and the outcome as “all in favor, motion carried.”

Why it matters: Rulings by the Board of Equalization change official assessed values that determine property tax bills; approvals of omitted-property assessments update the county roll for past assessment years and can affect future tax calculations. Property owners wishing to appeal future assessments should consult the county equalization office for deadlines and procedural requirements.