The Union County Board of Commissioners convened April 9, 2024, and immediately adjourned into a Board of Equalization session where members approved lists of old and new exempt properties and accepted assessor recommendations to adjust assessed values for several parcels.
The Board—recorded in the minutes as Commissioners Dailey, Joffer, Kimmel and Chairman Milton Ustad, with Headid noted absent—approved the meeting agenda and the April 2 minutes by motions that were recorded as "carried." The board then recessed into the Board of Equalization at 9:02 a.m. and began action on exemption and valuation items.
Assessor Bousquet presented proposed changes. A motion by Commissioner Joffer, seconded by Commissioner Dailey, carried to approve the list of Old Exempt Properties as presented; a separate motion by Joffer, seconded by Kimmel, carried to approve New Exempt Properties. The minutes list multiple parcel transfers recorded as exempt or changed in ownership (examples include transfers to Beresford Economic Corporation, NSC Economic Development, Alcester Housing & Redevelopment Commission and a parcel platted by the Elk Point Economic Development Corporation). The minutes note a complete list is available at the Auditor's office.
The board accepted several assessor recommendations to adjust assessed values. The minutes record the following examples:
- Parcel 2024-01 (Harold Goeden Properties I LLC, 47959 317th St., Elk Point, Richland Township): the department recommendation changed valuation approach (noted in the minutes as a change from "NAC" to "AGC") and the resulting total value recorded in the minutes is $129,716.00; motion by Joffer, second by Dailey, carried.
- Parcel 2024-02 (Ardie Nixa, 149 Levee Tr., Dakota Dunes): the minutes record a recommended house structure value of $279,009.00 and a total assessed value of $323,006.00; motion by Dailey, second by Kimmel, carried.
- Parcel 2024-03 (Charlene Campbell, 31737 Henke Rd., Elk Point): the department recommended a value of $61,806.00 for one year while buildings remain unchanged; motion by Joffer, second by Dailey, carried.
- Parcel 2024-05 (Tim Ward, appearing by phone, 938 Spyglass Ct., Dakota Dunes): the minutes record a revised structure value of $445,731.00 and a total assessed value of $581,934.00; motion by Kimmel, second by Joffer, carried.
- Parcel 2024-06 (Tom and Pat Manning, 30060 471st Ave., Beresford, Prairie Township): the Prairie Township board had lowered the structure value, but the department recommended retaining the original structure value of $356,252.00; motion by Joffer, second by Dailey to keep the recommended original value carried.
The Board declared a recess at 10:02 a.m. during the BOE session and later recessed the Board of Equalization until April 16, 2024, at 11:15 a.m. The minutes close with attestation lines signed by Deputy Auditor Traci Torrez and Chairman Milton Ustad.
The minutes do not include roll-call tallies for the votes; each motion is recorded in the minutes as "carried." The auditor's office holds the full lists of exempt parcels and the minutes indicate further details are available there.