2009 SDAAO Conference
May 19th - 22nd
              
Speakers
 |
Inspiration
Wednesday Morning May 20th @ 10;30 we had the
fortunate opportunity, to listen to Bill Zubke inspirational speaker. Bill
taught us how to live our life in one letter. The letter “L”- Laugh, Learn,
Love and to leave a Legacy. Quote “The world should be a better place because
you were here.” Bill addressed how to take our existing baggage and “repack”,
getting rid of the negativity; and replacing it with lessons learned. Also,
quite a Chef, we had the pleasure of tasting his homemade fudge. I feel Mr.
Zubke is one person we can all learn from.
Again, as Bill says “Laugh, Learn, Love, Leave a Legacy. Enjoy
Life”. Bill's web address is:
http://www.ezbzspeak.com/.
Polly Odle
|
CSDA Luncheon Meeting
Wednesday, May 20, 2009
Shannon Rittberger presiding
CSDA members attending included Shannon Rittberger, Pres.; Kyle
Helseth, Sec.-Treas.; Gary Denke, Harvey Kistler, Eli Whitney, Mike Burgee, and
Shirley Mackey. Those appraisers in attendance who are working on the CSDA
designation were Gene Nelson, Lori Mackey, Renee Buck, Jenny Mitchell, Bobbi
Zimmerman, Dawn Puckett, Patty Caster, and Rownea Gerbracht.
Pres. Rittberger introduced the 2009 CSDA designee, Erin Asheim
who was welcomed by the members.
Pres. Rittberger then explained the procedure involved for
entering the program, the grading sheet, and why it is beneficial to learn to
write an appraisal report in our profession. There are guides available to
assist in writing the demonstration appraisal report. The application will be
on the SDAAO web page.
The same slate of officers will be serving again this year.
Shirley Mackey
|
South Dakota Retirement System-SDRS
On Thursday, May 21st at 2:00, Robert Wylie from the
South Dakota Retirement Systems spoke. He began his presentation with a statement that he will be talking about “US”, not just about our jobs.
One of the benefits of working for county government in the
State of South Dakota is that we qualify for a South Dakota Retirement plan.
He really wanted to be sure we understood what benefits there are, and where SDRS sits as far as standards go.
He handed out a few summaries and fact sheets. As of May of
2009, there were 73,486 total members of SDRS. Of that 6,751 of them were
county employees. These employees are offered, not only lifetime pension
benefits, SDRS also sponsors 2 voluntary retirement savings plans. These 2
plans are:
Governmental Deferred Compensation – Supplemental Retirement Plan
Termination Pay Plan – Special Pay Plan
The SDRS have substantially exceeded funding standards for
fiscal year 2008. The market value funded Ratio was 104%.
If you want to see the hand-out they
had for us there, click
here.
Rownea Gerbracht
|
 |
 |
Dating Windows
On Thursday, May 21, 2009, we were lucky enough to have Dick
Boetcher give an interesting talk about windows and how to approximate the age
by the glass. It certainly helped explain why some windows leak heat so bad and
why it may well be worth it to replace the windows in an older home.
He also gave us some information and a hand-out about the tax
credit requirements and some of the criteria needed for windows, doors, and
skylights to qualify for the tax credit. With rising energy costs new windows
may help provide long-term energy savings and add value to your home.
Madonna Costello
Left: Patty Caster helps while Mr. Boetcher demonstrates the
efficiency of old and new windows. |
Professor / Extension Specialist Dr. Burton Pflueger
is the Farm Financial Management Specialist with the SDSU Cooperative
Extension Service and is a Professor in the Economics Department. He
received his Ph.D. in Agricultural Economics at the University of
Illinois and has been a faculty member at SDSU since 1985. His major
responsibilities include conducting Extension education programs in the
areas of agricultural finance and farm management and teaching in the
area of agricultural cooperatives. He has authored numerous papers and
publications, and has received various research grants for SDSU. A
native of Nebraska, Dr. Pflueger is married and has two children.
|
Productivity

Dr. Burton Pflueger & Dr. Larry Janssen |
Dr. Larry L. Janssen, professor of economics, earned
his Ph.D. (1978) and Bachelor of Science (1971) degree in Agricultural
Economics from the University of Nebraska, Lincoln. He received his
Master of Science degree in Agricultural Economics from Oklahoma State
University (1974). He joined the Economics faculty and Agricultural
Experiment Station at South Dakota State University in 1978. He teaches
courses in agricultural policy, agricultural finance, rural real estate
appraisal, and economic development. His research focuses on
agricultural land market and land use issues, agricultural finance, and
conservation policy / management issues. From March thru June, 2000, he
was a SDSU faculty exchange professor to Chungnam University, Taejon,
South Korea.
|
Dr. Burton Pflueger presented a discussion of the
productivity analysis of ag land assessments. He began with a history of the
legislative process, discussed key features of the new process, then answered
questions from the audience.
Dr. Pflueger defined the formula for the productivity based
assessment process as:
County Ag Land Value = County Ag Income Per Acre
/ Cap Rate
He identified the key features as:
1. County values for crop and non-crop acres
2. Gross return from ag production
3. Ag income per acre- Landlord share
4. 8 year Olympic average
5. Cap rate
6. Localized adjustments
Dr. Pflueger discussed some points of interest regarding the
productivity process for assessment. He stated that some factors relating to
market value will not be considered in the income analysis. He pointed out that
the average county value per acre will not be the same as the value for a
specific property. He also said that an attempt to minimize a shift in value
state-wide will not prevent changes in value on a certain property.
Dr. Pflueger then responded to questions from the audience.
He stated that the cap rate will be 6.6%. He said that preliminary numbers
indicate an increase in ag incomes for 2008. He expressed “100%” confidence in
the numbers obtained from the ag statistics survey. He said that the legislative
committee discussed the influence and affects of irrigation, but determined that
irrigation is a management decision and that very few counties will have crop
prices or rents that are influenced by irrigation. |
Michael Kenyon, Director of Property and Special Taxes for
the South Dakota Department of Revenue and Regulation followed the productivity
presentation by Dr. Pflueger. Mr. Kenyon described the plans that the Dept. of
Revenue has in place for the transition to the new ag valuation process, and
then answered questions from the audience.
Mr. Kenyon started by stating that the Dept. of Revenue
needs county abstracts to prepare information to send back to the counties. He
said that the state will not send only crop and grass land values, but will send
all numbers involved in the calculation and formula. He said that the Dept. of
Revenue will be scheduling workshops across the state to provide technical
assistance to counties and information to the public.
Mr. Kenyon discussed valuation changes that the local county
assessor can make within the productivity assessment process. Minor valuation
changes to parcels that have a negligible affect on the total county valuation
can be made without approval from the Dept. of Revenue, but should only be made
with proper justification. Major changes to the Table 1 or that would impact the
total county valuation will require agreement with the Dept. of Revenue to
prevent an argument over the resulting taxable factor. Mr. Kenyon stressed that
these situations exist in the same manner for the present market value based
assessment process.
Mr. Kenyon briefly discussed the possibility of
neighborhooding ag valuations. He stated that if a region within the county can
be identified as better as or worse than the average crop yield, then a
neighborhood can be established.
Mr. Kenyon then answered questions from the audience.
Several questions focused on valuation adjustments that the county assessor can
make. Again, it was stressed that adjustments will be made in the same manner as
at present, but that the justification for those adjustments will be based on
some sort of income or productivity factor. It was explained that the assessment
of ag buildings will be based primarily upon the cost approach to value. The
final question was about the appeal process, and he stated that most appeals
under the ag productivity assessment will likely be focusing on the equality
issue rather than the parcel’s market value.
Shannon Rittberger
|
Forms Meeting
Thursday, May 21, 2009
Colleen Skinner presiding
Elderly and Disabled Assessment Freeze-
-
A suggestion to change the phrasing to “Parcel number of property for
which 2009 assessment freeze is to apply” on the second page of the application;
no changes made as the date is on the front of the application.
-
Further explanation was called for on the deadline for assessment freeze;
Colleen said they can apply for the freeze at anytime and it will be accepted.
If after the deadline, it will be put on for next year (2010). We refuse this
year (2009) and they can file for an abatement on next year’s (2010) taxes.
Disabled Veterans Property Tax Exemption-
-
After the initial application, a disabled veteran never needs to apply
again unless they purchase a different home.
Paraplegic Veteran Property Tax Exemption-
-
The widow of a paraplegic veteran can receive exemption until remarriage
or moves. Can still receive exemption with application on new house if it is
wheelchair accessible.
Owner Occupancy for Developers-
-
A developer can receive Owner Occupied status for two years on four
houses in a development. Only four houses per company or individual.
-
Would like to have a Central List of Developers so they are not getting
more than four Owner Occupied status across county lines within the state.
Spec Homes-
-
Would like to see moving permits for spec homes that are built on blocks
to be moved later, just like the Mobile Home moving permits.
Janelle Goddard
|
 |
Department of Revenue & Regulation
Friday 9:00am
Colleen spoke to us on Friday morning, reminding all counties
to get in our abstracts so we can get productivity numbers for next year. Should
be an interesting year or so for all of us, with the Ag change coming up. She
also went over what classes we will be having for school in September. Senate
Bill 161 was briefly touched on, prohibiting the
use of federal income tax credits when assessing property. If anyone has any
questions for our field people, Bonnie is taking the north half of the state,
and Karla the south half.
Heather Collins
|
Spink/Collins Colony Tilapia Farm Tour
Allen Crow explains how the Spink/Collins Colony Tilapia Farm raises tilapia fish. The Tilapia fish fingerlings are released into these tubs. Allen shows how the solid wastes are removed from the waters and are pumped back in with food and air. Allen shows us the aerators that line each tub. The fish line themselves up to swim against the created current.
Allen Crow explains how the Spink/Collins Colony Tilapia Farm raises tilapia fish.
Tilapia fish are raised in these tubs. If you look close, you can see a fish just under the surface to the right. As they grow, the fish are seperated into different according to size. Water must be heated before introducing it into the tubs. 85 degrees is just right for the tilapia to grow. Water is pumped back into the tubs with air to keep the water environment in balance. Of course, with all the electricity needed for the pumps, there must be a generator in case of outages.
Tilapia fish are raised in these tubs. If you look close, you can see a fish just under the surface to the right.
Mayfield Colony Truss Company Tour
This machine makes precise cuts and marks the board with coordinates of where each one should be placed in the truss pattern. A close up of the machine as it cuts to design. Scraps are never more than four inches long and are given away for firewood. Patterns are marked by sationery boards ready for the right board to be put to.
This machine makes precise cuts and marks the board with coordinates of where each one should be placed in the truss pattern.
Setting the boards in place according to the pattern. A machine is then ready to press the staple grids into joints.
              
CAA Pin Recipients

Left to Right: Gene
Nelson, Minnehaha County; Heidi
Selchert, Codington County; Jo Dooley, Brule County;
Angie Boeckholt, Minnehaha County
Congratulations! These guys worked hard to earn their "Stripes" so to speak.
CSDA Pin Recipient

Shannon Rittberger, CSDA President, Pennington County; Erin Asheim,
Minnehaha County; Harv Kistler, Pennington County
Congratulations, Erin!
              
Vendors
Thank you to all the companies who came to show their software and hardware
at our conference.
Sarah Underhill with Schneider Corp. We are thrilled that they are our SDAAO Web Host GIS-Marcus Tooze & Claire Brown TerraScan-Buffy Cranford, April Schweitzer & Lynn Heckman 1st District-Ryan Hartley & 3rd District-Harry Redman Marshall & Swift-Randy Cook & Charlotte Somefun
Sarah Underhill with Schneider Corp. We are thrilled that they are our SDAAO Web Host
Manatron represented by Brent Dornon Ultra/Connecting Point- Bob Gleason Tyler Technologies (CMS)-Brad King Vanguard Appraisals-Brad Miller, Donnie Campbell & Scott Johnson
|