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APN: 0323100001 Investor / Non-Owner Occupied

W1/2E1/2; W1/2

RAPID CITY, SD • Pennington County Jurisdiction
Financial & Assessment Core
Assessor Fair Market Value
$138,000
Taxable Assessed Value
$138,000
Est. Benchmark Tax (Unadjusted)
$1,559 / yr
at 1.13% benchmark baseline
Check Tax Equity Comps →
Cadastral Land Area
480.00 Acres
20,908,800 sq ft
Cadastral Attributes & Deed Registry
Recorded Legal Owner ESTHER MERRILL/WILSEY
Mailing Address 20185 WILSEY RD, CREIGHTON SD
Land Classification A
Improvement Share 0% Structure • 100% Land
Legal Description W1/2E1/2; W1/2

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (2 Verified Comps)
Parcel 0323100001 is cataloged under the Pennington County, SD property tax appraisal roll with an assessor fair market valuation of $138,000. The underlying cadastral land allocation is assessed at $138,000. Based on the prevailing SD benchmark tax rate of 1.13%, estimated annual ad valorem taxes are approximately $1,559/year.
Assessed Land Valuation Baseline
$0.0066 / sq ft
Pure Cadastral Land Allocation ($138,000)
Plat Equity Disparity
Up to 43.9% Lower
Avg 26.9% reduction across 2 comps
Est. Potential Tax Rollback
$419 / yr
Immediate relief against certified assessment roll
Verified Pure Land Comparables (Private Holdings on Immediate Plat):
Comparable APN Street Address / Owner Land Area Certified Land Value Land Rate / sq ft Inequity Gap
VERIFIED COMP 0327300001
W1/2NW1/4; W1/2SW1/4; SE1/4SW1/4; SW1/4SE1/4
ESTHER MERRILL/WILSEY
 10,454,400 sq ft $38,700 $0.0037 -43.9%
LOCKED 032820•••••
E1/2E1••••••••••••
ESTH••••••••••••
 6,969,600 sq ft $41,500 $0.0060 -9.8%
Official Value Adjustment Board (VAB) Evidence Packet Ready
Under Florida Statutes § 193.011 and county appraisal guidelines, presenting verified lower-assessed adjacent land comparables establishes prima facie proof of unequal assessment. Open the official certified evidence packet ready for VAB board submission.
💳 Purchase Official VAB Evidence Packet ($19) →

Nearby Properties in Pennington County

Adjacent Property & Address City Just Valuation
E1/2NE1/4; GL 5; SW1/4NE1/4; SE1/4, RAPID CITY, SD RAPID CITY $111,500
GL 3-4; S1/2NW1/4; SW1/4, RAPID CITY, SD RAPID CITY $95,500
ALL, RAPID CITY, SD RAPID CITY $255,700
20156 WILSEY RD, RAPID CITY, SD RAPID CITY $572,400
S1/2NW1/4; SW1/4, RAPID CITY, SD RAPID CITY $64,700
19981 WILSEY RD, RAPID CITY, SD RAPID CITY $351,600