June 25, 2022

Discretionary Program

The Fall River County Commissioners passed a resolution in 2011 beginning a discretionary program to provide a tax incentive for new construction of agricultural and commercial buildings:

To qualify:

  • New construction or renovations to agricultural buildings exceeding $10,000
  • or
  • New construction or renovations to commercial buildings exceeding $30,000
  • Structures must be on a permanent foundation
  • Residential structures of 4 or more units also qualify


  • For new construction: the first five years following construction there will be no tax assigned to the new structure
  • For renovation: the first five years following renovation there will be no tax assigned to the change in value (if the building was initially valued at $100,000 and after renovation it is valued at $140,000 then the taxes continue to be calculated on the $100,000 value for the first five years)

IN THE SIXTH YEAR PROPERTIES WILL GO TO FULL VALUE. For further information see Resolution 2011-04.

Properties that are qualified under the Commercial Discretionary program will not see the Discretionary value on this Preliminary Notice. The way this notice is laid out can be confusing, therefore we would like to discuss these values in person to assure a clear understanding of the numbers and the way the program is applied. This notice indicates only the full and true value prior to the discretionary value being exempted. To discuss your discretionary amount that will be exempted before taxes, please call our office and ask to speak to Susie Simkins. Be sure to indicate to the clerk that you are calling regarding Discretionary.


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