2020-04-06 LBAE Minutes
Local Board of Appeal and Equalization
Minutes of Monday, April 6, 2020
City Council Chambers
6:15 p.m.
1.Call to Order
Hendrickson called the meeting to order at 6:03 p.m.
2.Assessor’s Presentation (Tony Rasmussen, Brice Nelson)
Rasmussen and Nelson provided the following update:
•The purpose of this Local Board of Appeal and Equalization is to review the 2020
assessment for taxes due and payable in 2021. 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 "Training Certified"
under 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% 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 sales 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 property.
•There were 22 commercial and industrial properties used in the county-wide sales ratio
study. There was a county-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 estimated
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.
3.Public Hearing
Hendrickson opened the Local Board of Appeal and Equalization and called for public
comments 3 times.
th
Ken and Sharon Moffett, 11200 69 Street NE
Rasmussen stated the recommended action is to reduce valuation per resident’s letter. Council
was okay with that recommendation.
Motioned by Cocking, seconded by Olson, to reduce the valuation per the County Assessor’s
findings. Ayes: Hendrickson, Cocking and Olson. Nays: None. Absent: Halling and Hudson.
MOTION DECLARED CARRIED.
Kurt Radmacher, 10265 Karston Avenue NE
Radmacher reported that the basement remains unfinished and that he felt the value should be
reduced.
Motioned by Cocking, seconded by Olson, to reduce the valuation per the County Assessor’s
findings. Ayes: Hendrickson, Cocking and Olson. Nays: None. Absent: Halling and Hudson.
MOTION DECLARED CARRIED.
th
Street NE
Villa Bar and Grill, 11935 59
Bryan Gobel, owner, stated that adjacent properties were valued less than his property, even with
improvements. Rasmussen reported there was past litigation and there were adjustments made
with conditions. Council discussed and felt they were okay with any County adjustments based
upon findings. Gobel replied he would supply the information requested to Rasmussen.
Motioned by Cocking, seconded by Olson, to allow the County Assessor to make adjustments
to the valuation based upon information received and findings. Ayes: Hendrickson, Cocking
and Olson. Nays: None. Absent: Halling and Hudson. MOTION DECLARED CARRIED.
Olson inquired if they should close the meeting to any further appeals and Council and staff
agreed.
Motioned by Cocking, seconded by Olson, to close the Local Board of Appeal and
Equalization or set continuation date/time. Ayes: Hendrickson. Nays: None. Absent:
Hudson and Halling. MOTION DECLARED CARRIED.
4.Adjournment
Motioned by Cocking, seconded by Olson, to adjourn the meeting. Ayes: Hendrickson,
Cocking and Olson. Nays: None. Absent: Halling and Hudson. MOTION DECLARD
CARRIED.
Respectfully submitted,
_______________________________
Kimberly A. Hodena, City Clerk