Lincoln County commissioners advance half-cent sales tax

With all members present, the Lincoln County Board of Commission met Tuesday, August 25 in the Lincoln County Boardroom. 

Chairwoman Tiffani Landeen asked for a motion to approve the agenda for the evening’s meeting and whether anything needed to be removed from the consent agenda. Jim Schmidt made the motion, seconded by Herman Otten. During roll call, Doug Putnam said he had not yet finished reviewing the agenda and asked the commission to continue. The motion carried with the remaining four commissioners.

Schmidt then made a motion to approve the consent agenda, seconded by Otten. During roll call, Putnam again said he was still reviewing the materials.

“Commissioner Putnam, you’re just reading the agenda for the meeting now? How many days ago was this sent to you?” Otten asked.

Putnam then directed profanity at Otten, prompting Schmidt to remind the commissioners, “We do not swear.” The motion to approve the consent agenda carried with the remaining four commissioners. Commissioner Schmidt requested a second reading and public hearing for an ordinance imposing a county gross receipts tax and use for Lincoln County, SD. 

“This was a tax passed by state legislature that allows counties to invoke a half cent sales tax and which revenue is generated from that particular revenue source goes directly to lower property taxes on owner occupied buildings. This is the first process to pass this particular item so that if the public wants to refer it, they can,” Schmidt said. 

Michael Houdyshell from the Department of Revenue was present for questions from the commission. Chairwoman Landeen asked if Houdyshell had reviewed the ordinance on the agenda. 

“I have not, but for our purposes, as long as the ordinances clearly authorizes the county to impose the tax and what the rate is and creates the property tax reduction fund at the local level, that’s pretty much all that we require,” he said. 

No proponents or opponents stood for public comment. Motion to adopt the ordinance was made by Schmidt, seconded by Otten, motion carried 3-2 with Putnam and Joel Arends being the nay votes.

A public hearing was held pursuant to SDCL 7-21-22, for the purpose of adopting the following supplements to the 2026 Budget: A supplement to General Fund for the Poor Relief department account 101-4411-429440 in the amount of 136,319.00 two settlements approved indigent medical claims pursuant to SDCL 28-13 passed on 06.22.2026 2606-18, full board approved, a supplement increasing Rural Fire Fund account 211-4221- 499110 this is a pass through account fund that should have been expended in Dec of 2025 where paid from 2026, a supplement increasing the Domestic Violence Fund account 229-4434-499200 in the amount of $4,950.00 this is a pass through account with excess funds that should be sent out. 

“We had disbursements. that should  have been done in 2025 and they were not done until January so it throws the budget out of whack,” said Auditor Sherry Lund. “We are collecting more funds in a domestic violence pass through account, so what I’d like to do is collect an additional$4,500 to be sent to the family visitation center,” she continued. 

With no proponents and no opponents, a motion to approve was made by Schmidt, seconded by Otten, motion carried 4-1 with Putnam being the nay vote. 

A public hearing and second reading were held for an ordinance of Lincoln County, SD, amending the code of ordinances of the county by amending chapter 154 154: ZONING (SECTION 154.058(Z), CONDITIONAL USES (A-1 AGRICULTURAL DISTRICT), AND SECTION 154.178(P), CONDITIONAL USES (RC RECREATION/ CONSERVATION DISTRICT), for the regulation of building eligibility transfers. 

“The planning commission did recommend there would be two options and the first option would be that it remain contiguous remove the same ownership. The other option would be to take away the some ownership but allow it to be transferred within the same township. After a public hearing that the planning commission had, they did recommend option number two,” Planning Director, Toby Brown said. 

Rodney Miles shared his thoughts with the commission. 

“I’m in favor of the ordinance as it’s written right now and the reason I say that is because it opens up a lot of opportunities for areas that are underwater or less desirable to move those eligibilities which creates an opportunity for people that are looking for a house to build, all they have to do is get a piece of ground and get that land owner to sell them that property and find someone with a transfer eligibility,” he said in support of the ordinance. 

Chairwoman Landeen asked for opponents to the ordinance, Sara Steever stood to speak. 

“I’m an advocate for opening it up to the entire county and not just township by township. I do like the idea of limiting it to perhaps just one building eligibility so you wouldn’t necessarily get a gold rush, but I like the idea that towards the south where we want most of our agricultural to be, you have a better opportunity to bring your kids back to the farm if they’ve got a building eligibility to sell up possibly up North where they could get more money for it,” she said. 

Motion to approve was made by Arends, seconded by Otten, motion carried 4-0-1 with Putnam sustaining.