2020-04-06 LBAE Presentationlrmlv:'. 1; H. == M-Nerm, I'll: 111'1
• The purpose of this Local Board of Appeal and Equalization is to review the 2020 assessment for
taxes due and payable in 202 1. The board does not have the authority to open any prior year's
assessment for taxes due and payable in 2020.
• The local board does not have the authority to grant an exemption or to order property to be
removed from the tax rolls.
• A quorum must be present and at least one of the members must be '7raining Certified7under
Minnesota statutes, section 274.014.
• Minnesota State law requires the assessor to value property at 100% of market value; however,
the Statutes allow the Assessor to be within a range of 90 to 105 percent of market value.
• The sales ratio study period is from October 1, 2018 thru. September 30, 2019. The sales data
gathered from this study period is used to appraise property as of the January 2, 2020 assessment
date.
• There were 2,051 residential and seasonal recreational properties used in the county wide sales
ratio study with a time adjusted median Wes ratio of 90.80%. The non -time adjusted county-
wide sales ratio was 94.21%. There was a county -wide 4.25% increase on this type of propefty.
• There were 22 commercial and industrial properties used in the county -wide sales ratio study.
There was a oounty-wide 2. 10% commercial and a 5.22% Industrial increase on these types of
properties.
• The formula for calculating Green Acre and Rural Preserve taxable value is statutorily
determined by the Department of Revenue as required by legislative changes that took place in
2008. Green Acres went up .23 of 1% and Rural Preserve went up 5.74 for the 2020 Assessment.
• A percentage of change reports indicate that the county -wide agricultural oWmated market value
was increased by 2.39% for the 2020 assessment.
• The current assessment meets or exceeds standards for uniform assessment in all jurisdictions
established by the International Association of Assessment Officers.
4 .r, %}\¢ +ƒ%¢\% 7 }%%
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Appeal r* y*5» or Township z¥d±m»
<>*i(« 2z CDu :d "Board of Eq ?> «d
Smail Claims Division
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Regular DIvIsIon
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Taxes payable are always based on the prior year's value, which was determined
using sales data from previous period •'
assessedTherefore, In an escalating market, values are typicallylower
current market. Likewise, If values are declining possibleassessed values
will be higher than - currentdue to the time frame we are
required to work with and the effects of a rapidly
VALUE/
RTFURE
Gather & Verify
Sales Data
t
Valuation
Year
go
finalizationof abstracts,,correctlons,i.•:
What Is Market Value?
Market value is defined by the following information fromthe Minnesota Department of
Market value is the price that would prevail under competitive, open -market conditions
2t the time of - assessment. - is • - in which the buyer and seller
Anthonyinus
Wright. s
(800),J62-3667
Ci# I rtin'lle 20,,20 Assessment
� Y
which occurred between October 1, 2018 and September 30,2019.
1 M 1
Quantity-130
Median Sales Ratio:
Median
6WI,=1.- •
\(}<= d§< f<f<\7+ « y? 22»» 0 =33MEN
Year
2020
% total
?¥i±
« of total
easonal
623,231,000
77.57%
589,848,200
-
partme«v
31,336,100
3.90%
28,445,600
379s
Commercial
?<7: <+0
16-90%
140,5553
<£<>S
g
3,097 ¢00
£ v2s
13,017,100
» y* %
Total
803,428,220
100.00%
77147f<<
100.00%
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