B Board of Review CITYOF
690 City Center Drive
PO Box' 147
Chanhassen, Minnesota 55317
Phone
952.937.1900
GeneralFax
952.937.5739
£ngineering iepamnent Fax
952.937.9152
Building Department Fax
952.934.2524
Web Site
www. ci. cha,hassen, mn. us
g
MEMORANDUM
TO:
FROM:
Scott Botcher, City Manager
Todd Gerhardt, Assistant City Manage~~7
DATE: April 18, 2001
·
SUB J: 2001[.Board of Review
Each year the City Council sits as the local Board of Review and Equalization.
Attached you will find the duties and descriptions of a local Board of Review (see
attachment # 1).
On Monday night, residems will have the opportunity to provide either written or
oral objections concerning their property valuation or classification. In the past,
the City Council has listened to the individual comments and then directed the
County Assessor to contact each'property o~amer to set up a time to review- their
property. After the last comments have been received on Monday night, the City'
Council should make a motion to continue the Board of Review to May ~0-1; !:* .... '
at 6:30 p.m., and that the County Ass~s~.. rovide a written recommendation for
each objection received. At the Mai(14th Meeting, the City Council will make the
final decision on each of the parcel~,k--~'/
The County Assessor has informed me that they are not expecting a large turnout
for this meeting and are expecting less than 10,~requests for this year. That is
down dramatically from previous years. I_h~v..~ also attached a copy of the
county's statistical information for their 2~Oy~,.~aluat~on process.
ATTACHMENTS
1. Local Board of Review Duties and Descriptions
2. CarverCounty Assessor"s 'SmtisficatInformation .... /%, ~?:~ ~ ~.~:~
G:hadmin~tgk2001 Board of Review to Botcher
DATE: 10/99
SECTION: 4110
PAGE: 2
If the assessment roll is not complete the notice shall be sent by ordinary mail at least ten
days prior to the date on which the board of review has adjourned. The assessor shall
attach to the assessment roll a statement that the notices have been mailed. Any assessor
who is not provided sufficient funds from the assessor's governing body to provide such
notices may make application to the Commissioner of Revenue to finance such notices.
The Commissioner of Revenue shall conduct an investigation and if satisfied that the
assessor does not have the necessary funds, issue a certification to the Commissioner of
Finance of the mount necessary to provide such notices, The Commissioner of Finance
shall issue a warrant for this amount and deduct the mount from any state payment'to the
county or municipality. The necessary funds to make such payments are hereby
appropriated. Failure to receive the notice shall in no way affect the validity of the
assessment, the resulting tax, the procedures of any board of review or equalization or the
enforcement of delinquent taxes by statutory means. (M.S. 273.121)
LOCAL BOARD OF REVIEW. DUTIES
The town board of each town, the council or other governing body of each city, is the
board of review except:
1, in cities whose charters provide for a board of equalization, or
2. in any city or town that has tr~sferred its local board of review power and duties to
the county board as provided in subdivision 3.
The county assessor shall fix a day and time when the board or the board of equalization
shall meet in the assessment districts of the county. On or before February 15 of each
year the assessor shall give written notice of the time to the city or town clerk.
Notwithstanding the provisions of any charter to the contrary, the meetings must be held
between April 1 and May 31 each year. The clerk shall give published and posted notice
of the meeting at least ten days before the date of the meeting. The board shall meet at
the office of the clerk to review the assessment and classification of property in the town
or city. No changes in valuation or classification which are intended to correct errors in
judgment by the county assessor may be made by the county assessor after the board of
review in those cities or towns that hold a local board of review; however, corrections of
errors that are merely clerical in nature or changes that extend homestead treatment to
property are permitted after adjournment until the tax extension date for that assessment
year. The changes must be fully documented and maintained in the assessor's office and
must be available for review by any person. A copy of the changes made during this
period in those cities or towns that hold a local board of review must be sent to the county
board no later than December 31 of the assessment year,
DATE: 10/99
SECTION: 4110
PAGE: 3
The board shall determine whether the taxable property in the town or city has been
properly placed on the list and properly valued by the assessor. If real or personal
property has been omitted, the board shall place it on the list with its market value, and
correct the assessment so that each tract or lot of real property, and each article, parcel, or
class of personal property, is entered on the assessment list at its market value. No
assessment of the property of any person may be raised unless the person has been duly
notified of the intent of the board to do so. On application of any person feeling
aggrieved, the board shall review the assessment or classification, or both, and correct it
as appears just. The board may not make an individual market value adjustment or
classification change that would benefit the property in cases where the owner or other
person having control over the property will not permit the assessor to inspect the
property and the interior of any buildings or structures.
A local board of review may reduce assessments upon petition of the taxpayer but the
total reductions must not reduce the aggregate assessment made by the county assessor by
more than one percent. If the total reductions would lower the aggregate assessments
made by the county assessor by more than one percent, none of the adjustments may be
made, The assessor shall correct any clerical errors or double assessments discovered by
the board of review without regard to the one percent limitation.
A majority of the members may act at the meeting, and, adjourn from day to day until
they finish hearing the cases presented. The assessor shall attend, with the assessment
books and papers, and take part in the proceedings, but must not vote. The county
assessor shall attend the meetings. The board shall list separately, on a form appended to
the assessment book, all omitted property added to the list by the board and all items of
property increased or decreased, with the market value of each item of property, added or
changed by the board, placed opposite the item, The county assessor shaI1 enter all
changes made by the board in the assessment book.
Except for taxpayers in the town or city whose town or city elected to transfer its powers
and duties to the county, if a person fails to appear in person, by counsel, or by written
communication before the board after being duly notified of the board's intent to raise the
assessment of the property, or if a person feeling aggrieved by an assessment or
classification fails to apply for a review of the assessment or classification, the person
'may not appear before the county board of equalization for a review of the assessment or
classification, This paragraph does not apply if an assessment was made after the board
meeting, as provided in Section 273.01, or if the person can establish not having received
notice of market value at least five days before the local board of review meeting.
DATE: 10/99
SECTION: 4110
PAGE: 4
The board of review or the board of equalization must complete its work and adjourn
within 20 days from the time of convening stated in the notice of the clerk, unless a
longer period is approved by the Commissioner of Revenue. No action taken after that
date is valid. All complaints about an assessment or classification, made after the
meeting of the board must be heard and determined by the county board of equalization.
A nonresident may, at any time, before the meeting of the board of review file written
objections to an assessment or classification with the county assessor. The objections
must be presented to the board of review at its meeting by the county assessor for its
consideration. (M,S. 274.01)
LOCAL BOARD DUTIES TRANSFERRED TO COUNTY
The town board of any town or the governing body of any home rule charter or statutory
city may transfer its powers and duties under subdivision 1 to the county board, and no
longer perform the function of a local board. Before the town board or the governing
body of a city transfers the powers and duties to the county board, the town board or
city's governing body shall give public notice of the meeting at which the proposal for
transfer is to be considered. The public notice shall follow the procedure contained in
section 471.705, sUbdivision lc, paragraph (b). A transfer of duties as permitted under
this subdivision must be communicated to. the county assessor, in writing, before
December 1 of any year to be effective for'the following year's assessment. This transfer
of duties to the county may either be permanent or for a specified number of years,
provided that the transfer cannot be for less than three years. Its length must be stated in
writing. A town or city may renew its option to transfer. The option to transfer duties
under this subdivision is only available to a town or city whose assessment is done by the
county. (M.S. 274.01, subd 3)
ALTERNATIVE REVIEW OPTION
The county shall notify taxpayers in the town or city, whose town or city board elected to
transfer its local or city board of review powers and duties to the county, that their
attendance at the local board of review is no longer a prerequisite to filing in tax court.
However, prior to the time of the county board of equalization, the county shall make
available to those taxpayer~ a procedure for a review of its assessments, including, but not
limited to, open book meetings, This alternative review process shall take place in April
or May. (M.S. 274.13, subd, lc)
APPEAL TO BOARD OF REVIEW-2001
APPEAL#
PID~
DATE
NAME
ADDRESS
(Assessed in 20011Payable in 200~)
25.3300070
03/20/01
JOHNSEN, FRAYNI~ & DEBORAI-I
1100 HESSE FARM RD
CHASKA MN 55318
I WANT MY PROPERTY REVIEWED BECAUSE:
Valuation is more than house is worth.
DISTRICT CHANHASSEN
PHONE 952-496-3832
2001 ASSMT. LAND VALUE $98,600 200t NEW IMPRV, VALUE $0
2001 ASSMT. BLDG, VALUE $283,600 200t GA LAND VALUE $0
2001 ASSMT. TOTAL EMV 8382,200 PREV. YR. VALUE $359,200
CLA88 20 I-1 ~000
ACRES/SITE 3.41 A
ACTION TAKEN BY ASSESSOR: TOM K .. DATE;~ 03/30/01
With cooperation of property owns, I inspected property, reviewed characteristics; noted quality and condition
of structure; updated field data; reviewed re, eat sales for the area. After recalculation, current valuation appears
to be reasonable and no adjustment is indicated.
ASSESSOR'S RECOMMENDATION:
LAND VALUE
BUILDING VALUE
NEW EMV
AMOUNT OF ADJ {DIF*-)
..
·
ACTION TAKEN BY BOARD:
$98.600 NEW IMPRV, VALUE $0
$283,600 NEW GA LAND VALUE $0
$382,200 GA ADJ. AMOUNT
$0 NEW CLASS CODE 201-1-000
.___Approved ae Reoommended · .Adjuated-as noted:
APPEAL TO BOARD OF REVIEW-200i
APPEAL #
PID~ 25.3040130
DATE 04/03/01
NAME SCHWANZ, KANDALL & DIAN]~
ADDRE~k~ 1377 ITHILIL:~
~'XCBLSIOR M'N 55331
! WANT MY PROPERTY REVIEWED BECAUSE:
Vahmtion increase in one year se~ excessive.
{Aamessecl In 20011Payable in 2002)
DISTRICT CHANHASSEN
PHONE 933-3007
2001 ASSMT. LAND VALUE
2001 A~SMT. BLDG. VALUE
2001 ASSMT. TOTAL EMV
$71,000
$225,S00
$296,800
...
ACTION TAKEN BY ASSESSOR: TOM K
2001 NEW IMPRV, VALUE $0
200'1 GA L.AND VALUE $0
PREV, YR. VALUE $263,300
CLASS 201-1.000 '
:
ACRES/SITE S
DATE.~ 04/05/01
With cooperation of property owns, I fl~pcct~d property, reviewed charactezistics; noted quality and condition
of sb'ucture, updatM field d~m; reviewed recent sal~ for area; reviewed quality and valuations of homes in the
immediate neighborhood. While ~ing 4o, I noticed some clerical errors which have been chau~ed to reflect
correctly what is there. An adjustment to rite current value ia indkat~d and ~[ recommend the Board reduce as
indicat~h
ASSESSOR'S RECOMMENDATION:
LAN D VALUE
BUILDING VALUE
NEW EMV
AMOUNT OF ADJ (DIF+-)
ACTION TAKEN BY BOARD:
570,972 NEW IMI~RV. VALUE $0
$208,666 NEW GA LAND VALUE $0
$279,638 GA ADJ. AMOUNT $0
($I'7, I62) NEW CLASS CODE 201-1-000
,-
. Approved aa Recommended _Adjusted as noted: