Highlights & Insights
Roxanne Heezen officially began her position as ASBSD Chief Financial Officer and Director of the Protective Trust on Thursday, April 3.
“We’re excited to have Roxanne join the ASBSD and Protective Trust team,” ASBSD Executive Director Heath Larson said. “She brings a great deal of experience in a variety of areas that match up very well with her duties at the Association.”
Heezen has worked in finance and management for over 30 years, including being with the City of Fort Pierre since November 2009 managing the municipal finance operations, budgeting, financial analysis, and general day-to-day activities of the City staff.
In the position she has also been responsible for the insurance aspects for the City including property/liability, worker’s comp, and health insurance, from annual renewals to claims management.
Prior to that, Heezen served as the Budget and Finance Director for the S.D. Department of Revenue & Regulation for seven years and as a Senior Accountant for the S.D. Bureau of Finance & Management for five years.
“I feel that I have developed strong interpersonal skills through my years of supervisory experience and public interaction,” Heezen said. “I look forward to working at ASBSD and with the schools and school boards they represent.”
Heezen and her husband John, along with our 5 children, live in the Pierre/Fort Pierre area and operate a ranch northwest of Highmore. Currently, they have 2 kids in college and their youngest is a junior at Stanley County High School. They enjoy going to activities to support their children and grandchildren and spending time outdoors and camping with family and friends.
Senate Bill 216 makes a variety of changes to property tax law, assessment and collections was passed by the legislature last month and signed into law by Gov. Larry Rhoden.
The main pieces of the bill don’t go into effect until 2027 and there will be a legislative interim study on property taxes this year, which will keep a close eye on it all and provide information as it becomes available.
So, there’s a chance that what’s in this bill changes in 2026, but ASBSD wanted to provide our interpretation of what the bill’s effect could be on schools.
You can view the bill here: https://mylrc.sdlegislature.gov/api/Documents/284376.pdf.
For taxes payable between 2027-2031, there is a growth cap of 3 percent on the total assessed value on the owner-occupied property tax classification. This will limit the amount in property tax collected from the owner-occupied classification over a five-year tax period.
Throughout legislative session, the discussion was the assessed value cap on owner-occupied would result in property tax burden shift onto the commercial and agricultural property tax levies thus local effort should remain steady for school districts.
New improvements to owner-occupied property may be assessed at an increased value that is equal to the improvements made so property tax collected on updates made to homes should remain consistent with their change in value.
There should be no affect on school district property tax collection from this section as the line in the state law, “This section does not apply to school districts” remains.
Each year, your district collects tax dollars for the capital outlay fund based on where your levy is set and the revenue amount can grow by the lesser of three percent or the index factor each year.
Once the levy and growth rate is applied, a secondary growth rate is applicable for your capital outlay fund and the bill caps that rate at three percent between 2027-2031. This growth rate was previously uncapped, but starting in 2027 it will be at three percent annually.
There will also be a carve out for any improvement made to an owner-occupied single family dwelling if it does not exceed a 40 percent increase in value meaning there will potentially be less revenue collected to your district’s capital outlay fund.
Changes made to the qualifications for single family dwelling assessment freezes and market value ceilings, which could result in less property tax collections in that levy.
Permits any school district to seek an opt-out in the capital outlay fund.
The ASBSD Board of Directors will welcome back two members and a new Director this year.
Susan Humiston of the Edgemont School Board and Mark Winegar of the Vermillion School Board will be returning to the ASBSD Board of Directors, while Lexi Lux of the Lead-Deadwood School Board will begin her first term after being appointed to the position.
Humiston will represent the Western Region’s 265 & Under enrollment category on the ASBSD Board. She has served on the Edgemont School Board for more than 30 years and in two stints on the ASBSD Board of Directors, which has included a tenure as President, she has served more than 20 years. Humiston’s new term will begin in August and run until 2029.
“It’s a privilege for the ASBSD Board to have an individual with Susan’s experience on the team,” ASBSD Executive Director Heath Larson said. “We’re thankful for her willingness to continue to share her knowledge and experience on the state board."
Winegar continues his representation of the Southeast Region’s 700-1,399 enrollment category with the Association. He is in his third year on the Vermillion School Board and has served for one year with the ASBSD Board of Directors. Winegar’s term will also begin in August and conclude in 2029.
“Mark’s enthusiasm in supporting his local district and public education in South Dakota is a great asset,” Larson said. “We’re grateful for his commitment to continuing his service on the Board of Directors.”
Lux begins her representation of the Western Region’s 700-1,399 enrollment will begin immediately on the Board of Directors following her appointment. She is in her first year on the Lead-Deadwood School Board and represented them as her district’s Delegate at Delegate Assembly last fall. Lux’s term will run through 2027.
“Lexi brings an excellent background and perspective to the ASBSD Board,” Larson said. “She will be a great addition and we’re appreciative of her commitment to serve and look forward to working with her.”
The premier learning event for South Dakota school board members and administrators is seeking people to share their expertise and knowledge with the large contingent of school leaders who will attend the 2025 ASBSD-SASD Convention.
The ASBSD-SASD Convention is scheduled to be held at the Sioux Falls Convention Center on Thursday and Friday, August 7-8.
Download the Breakout Session proposal form here and submit it by Friday, April 11 to kara.brandlee@sasd.org.
ASBSD and SASD will review submitted proposals and contact the applicant(s) of proposals at a date in the future.
If you have questions, about breakout session proposals or Convention, please contact Kara Brandlee with SASD at kara.brandlee@sasd.org.
