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Board of Equalization & Review I .4k I AGENDA I BOARD OF EQUALIZATION AND REVIEW MONDAY, APRIL 19, 1993, 7:00 P.M. CHANHASSEN CITY HALL, 690 COULTER DRIVE 1 1 1. Board of Equalization and Review: - Opening Statements I - Comments from the Public 1 - Announce that Final Action will be taken by the Board of Equalization on Monday, May 10, 1993 (regular City Council meeting). 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITYOF CHANHASSEN 1 690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317 (612) 937 -1900 • FAX (612) 937 -5739 1 MEMORANDUM TO: Mayor and City Council 1 FROM: Don Ashworth, City Manager 1 DATE: April 19, 1993 SUBJ: Board of Equalization and Review I hi meeting, City Council sits as the Board of E At this mee g, the C y Equalization and Review to listen to citizen q 1 comments regarding the estimated market value of their property. Property valuations represent the work efforts of the County Assessor's office from 1992. Although the City Council does have authority to modify these valuations, changes cannot be more than 1% of the total gross 1 values within the community. Values set by the local board are forwarded to the county for them to conduct a county -wide assessment hearing to ensure that each of the cities /townships are equalized. All counties must submit their values to the Commissioner of Revenue, who is to ' verify that equalization exists between all counties in the state. The Commissioner must finish this work before October so that those equalized values can be used by the auditor in calculating "Truth in Taxation Notices" and finally, the actual taxes payable in the following year. I have 1 attached information from the Handbook for Minnesota Cities regarding property taxation which may be of help to Council members. Also attached are blank forms to enter citizen comments. 1 It is recommended that the procedures used in previous years be followed again this year, i.e: Persons wishing to speak be informed of the necessity to sign -in in the back of 1 the room (a sign advising citizens to do such will be at the entrance and forms will be available in the hallway area outside the chambers). 1 - The Council should announce its intent to listen to each person, but that no responses are anticipated this evening. Prior to closing the Board of Equalization and Review meeting, the Council will instruct the Assessor's office to review each 1 comment received, and to make a recommendation back to the Board for their next meeting. This closing procedure should include announcing that the Board will review and take final action on citizen concerns /Assessor recommendations 1 at the regular meeting on May 10, 1993. 1 1 t«► PRINTED ON RECYCLED PAPER 1 Mayor and City Council 1 April 19, 1993 Page 2 1 Persons not wishing to speak, but wishing to have their values reviewed, can do so by filing out a "Request for Review" form located on tables outside the Council Chambers. Attendance is anticipated to be moderate. [Note: This is different from last year's warning that 1 we would have a high attendance - -a predictions that was true.] Reasons for the prediction of moderate attendance is: - Sixty to seventy percent of our residents had overall tax decreases of 5% to 10% (residents living in School District 112). 1 - Hopefully, the remaining 30% to 40% (School District 276) will see that the "city portion" did not increase (except for those whose property was re- evaluated). 1 - Approximately half of the homes in School District 276 were re- evaluated. The hardest hit were Colonial Grove and Councilman Senn's neighbors. Many living in Colonial Grove had not been re- evaluated for over ten years - -a phenomenon which should not occur as it produces unusually high increases. The above points represent the good news, i.e. I do not anticipate more than 3% to 4% of our citizens turning out. That is also the bad news, i.e. 4% x 14,000 = 56, or nearly a full house. 1 1 1 1 1 1 1 1 1 1 i Sources of Revenue 1 1 Chapter 20 1 1 1 There are several major sources of revenue for Authority to Tax cities, including the property tax. This chapter will discuss these sources. In order to develop and The essential features of Minnesota's tax system 1 implement a city budget, the council should con- are in the Constitution which vests all taxing au- Sider all of these sources. These sources of thority in the state legislature. 1 Lacking legislative revenue are as follows. authorization, cities may not levy any taxes under their own authority. The Constitution dedicates the 1 A. Property Taxation B. Local Government Aid revenues from specified taxes to certain purposes. For example, the proceeds from the taxes on motor C. Homestead Credit vehicles, gasoline, motor fuels, and iron ore D. Fire and Police Service State Aid production must, in whole or in part, go to support 1 E. Highway User Fund F. Federal and State Grants -in -aid certain state functions. The Constitution desig- nates certain state taxes as being in lieu of all G. Charges for Services other taxes on property. H. Regulatory Revenues I I. Gifts Within this constitutional structure, the legisla- J. Interest Income ture alone has the authority to establish a state K. Investment of Idle Funds and local tax system All city taxing authority is I L. Enterprise Funds subject to legislative change or revision. M. Borrowing N. How This Chapter Applies to Home A consequence of this authority is annual Rule Charter Cities legislative action substantially changing the I property tax system. A. Property Taxation Role of the Property Tax I The property tax no longer is the major source of revenue for Minnesota cities. Less than 30 per- There are, essentially, only three kinds of taxes: cent of city revenue comes from the property tax. those levied against what a person earns, owns, or This section will discuss the property tax as a spends. The income tax is an example of the first I revenue source. Chapter 22 will explain the while the sales tax represents the last . The process of making the tax levy. Due to significant property tax, levied against real or personal changes the 1988 legislature made, the property property, is a tax against the wealth a person owns. tax system is changing, with most changes effective I in 1990. Since the legislature may change the sys- Because most property is relatively fixed in loca- tem even more in 1989, the 1989 Supplement will tion and because the U.S. Constitution makes its include an update of those provisions . use impractical on the national level, the property I tax has been primarily a tool for local govern - Handbook for Minnesota Cities Page 313 1 1 Sources of Revenue 1988 Supplement 1 ments. Consequently, it has become the backbone such as minerals, may be separately owned and 111 of local revenue systems. taxed as real estate. 3 State law has restricted city governments to The term personal property refers to all I levying taxes against property. Most cities depend detached or detachable moveable property, includ- on it for much of their operating revenues. Many ing furniture and other personal belongings, as considerations of equity are involved in the well as commercial inventories and equipment a property tax concept and process. For these business uses to produce income. 4 Virtually all I reasons, local officials should be familiar with the personal property is exempt from taxation. 5 tax itself, with the tax levy limits and authoriza- tions, with the details of its execution, and with the All real property in the state is taxable as maintenance and improvement of the tax base. property under the laws of Minnesota, with certain I exceptions. 6 The city has no authority to deter - Intergovernmental Problems mine what property is taxable, nor in what propor- tions or amounts. The legislature alone prescribes I The property tax supports many governmental the procedures to follow and sets all rates and ex- jurisdictions. The average homeowner pays, emptions. The assessor and the local board of through the property tax, for the support of the review have authority only to determine valuations city, school district, county, and any special dis- in accordance with the procedures the legislature I tricts such as sanitary districts, housing and has prescribed. redevelopment authorities, hospital districts, watershed districts, soil and water conservation Assessors must list all real property subject to districts, and park districts. taxation. The county or city assessor must assess I at least one - fourth of the listed parcels each year, This multiplicity of taxing jurisdictions creates providing reappraisal of each parcel at maximum problems, including the taxpayers' confusion intervals of four years. The assessor's list must in- regarding who is using their money. For example, elude all real property becoming taxable in any I people often criticize city governments for tax in- year with reference to its value on January 2 of creases when, in fact, the city decreased its tax rate that year . 7 while other taxing jurisdictions were increasing I theirs. This sharing of the tax base hampers in- Property Tax Process tergovernmental coordination and limits the coun- cil's power to increase tax rates within its own levy The steps in levying property taxes start with in- limitations. structions to local assessors and end with the tax I settlements the county auditor makes. Equalization of Assessment Ratios Between April 1 and June 30, or later if the com- I Another intergovernmental problem is the missioner of revenue gives an extension of time, equalization of assessment ratios between taxing the local board of review must hold a meeting. districts. Taxpayers in assessment districts which The board examines the assessor's list to deter - have a high ratio of assessed value to market value, mine if it accurately lists all taxable property. I pay proportionately more property taxes than tax- payers in assessment areas with a lower ratio, as- By the first Monday in May, the assessor must suming equivalent actual values in properties. The have delivered the completed assessment books to state uses several methods in trying to equalize the county auditor. 9 I these assessments. State statutes specify when county boards of Real and Personal Property Taxes equalization must meet to examine and compare I the assessment of property within the county, and Minnesota law defines the term real property as equalize them so that each tract or lot is assessed the land itself including all buildings, improve- at its market value. 10 Action a board takes after ments, and other fixtures on it; all rights and adjournment is not valid unless the commissioner I privileges pertaining to it; and all mines, mineral of revenue approves a longer session. The law also quarries, fossils, and trees on or under it . 2 The specifies when the state board of equalization statutes state that wealth connected with the land, meets. 11 Page 314 Handbook for Minnesota Cities I 1 1 1988 Supplement Chapter 20 I Before October 25, the city council must set the to supply information relating to property assess - tax levy for the next year and send a certified copy ment and tax collection. The city or any person to the county auditor. If a city fails to do this, the directly interested in the order may appeal an or- county auditor will levy the amount that the city der to a special board of tax appeals. 19 1 levied in the previous year . 12 The assessment official at the county level is the Before the first Monday in January, the local as- county assessor. It is his or her duty to make the I sessor must receive the property assessment final determination of the value of all property books. 13 Also before that date, the county auditor subject to assessment and taxation. 20 If the city spreads the city's tax levy on all taxable property has its own assessor, he or she views and appraises in the city. On the first Monday in January, the the property, 21 but the county assessor assigns all I county auditor delivers the tax records to the book work and final evaluations. The county as- county treasurer who then collects the tax. 14 sessor must determine the assessed value of all property in the county and prepare all necessary As soon as possible after March 5 and May 20 assessment books and records. I of each year, the county treasurer pays to the city its portion of all monies the county received from The county assessor must examine the assess - levy and collection of taxes . 15 ment appraisal records of each local assessor any 1 Property time after January 15 of each year and must notify tax distributions, the estimated collec- the local governing body of any deficiencies. 22 If tions that the county treasurer makes to local juris- the local assessor doesn't correct the deficiencies dictions, must include taxes, special assessments, within 30 days, the county assessor, with the ap- I and any penalties and interest due to the taxing proval of the commissioner of revenue, may do so. jurisdiction. The treasurer or fiscal officer of any The auditor may charge the local unit for the work, taxing district may appeal to the county board the and if the local unit doesn't pay by September 1, county treasurer's estimated collection, if the local the county auditor may levy a tax against property 1 official believes the amount is incorrect . in the local unit . 23 Assessment of Property If districts do not complete their assessments by I There are four steps in the assessment of May 1, the county assessor will do the work and charge accordingly. 24 These provisions do not property: appraising property to determine its full apply in cities over 30,000 population. and true value; classifying property to establish its I tax capacity category; equalizing valuations to City Assessor reduce inequities; and reassessing property. If a city has a local assessor, that person must 1 Assessment Officials place valuations on all taxable real property in the city. 25 To do this, the assessor receives annually In addition to members of boards of review or from the county auditor, on or before the first equalization, the state, each county, and some Monday in December of each year, the necessary I cities have an official responsible for property as- assessment books and blanks. The city assessor sessment . Any county may require the county as- must complete the work and return the books to sessor to assess all property, except for property the county auditor either on or before the first Monday in May or after the last meeting day of in cities over 30,000 population. 10 1 the city board of review, whichever is later . State and County Officials Instructions in these duties are available from The state commissioner of revenue administers several sources, including an annual meeting with I assessment laws, striving for a fair and equal as- a representative from the state department of sessment of all property in the state. The commis- revenue. Assessors may obtain valuable assistance sioner's duties include instructing assessors, from the book, Assessor's Manual, from the corn- , satisfying grievances, and refunding taxes if the missioner of revenue. The state board of assess - county board and the county auditor recommend ment establishes courses and approves classes that such action, 17 ordering the reassessment of any schools, colleges, and universities offer. real or personal property, 18 and requiring cities 1 Handbook for Minnesota Cities Page 315 1 Sources of Revenue 1988 Supplement When in doubt about the valuation of a parcel property's initial tax as the product of the I of property, a local assessor should seek aid from property's market value and the net tax capacity the county assessor. The local assessor should al- rate (one percent in the case of homesteads.) The ways be reasonably certain before placing valua- homestead credit be stated on homeowners' tax tions on property and should not hesitate to seek statements. The credit will be the difference be- whatever aid is necessary. tween the property's gross tax capacity (217 per- cent times the property's value) and the net tax Joint Assessment Under Contract capacity (one percent times the property's value.) I The resulting decrease in tax will be indicated as Any city which is wholly within a county and the "state -paid homestead and agricultural credit " separated from a township for assessment pur- The value of this homestead credit will increase if poses may enter into either of two kinds of agree- the market value of the home increases, or decline ' ments allowing someone other than a local asses- if the home's market value declines. Tax state - sor to assess the property. 26 meats will also show the reduction in tax at- tributable "state -paid tax relief," which will equal I The city may contract with the county to have the sum of education aid, LGA, disparity reduction the county assessor assess property. Or, the city aid, and county income maintenance aid. may participate in an agreement with another city or town. Under such an agreement, either Disparity reduction aid I governmental unit could employ an assessor or they could jointly employ an assessor to assess In 1989, $63.2 million in disparity reduction aid property in both jurisdictions. will go to taxing jurisdictions with high mill rates. Generally, jurisdictions whose equalized payable I The local units must make these contracts or 1988 total mill rates are greater than 125 mills will agreements under the terms of the Joint Powers receive disparity reduction aid. However, the law Act, 27 and the commissioner of revenue must ap- prohibits using disparity aid to buy down mills at- prove them. tributable to school debt or referenda. About 515 I cities will receive disparity reduction aid in 1989. Valuation of Property For 1990 and later years, disparity aid will remain at 1989 amounts. I Assessors must value all property at its market value. 28 The statutes define market value as the Truth in taxation usual selling price in that location at the time of assessment • It is the price which a seller could ob- A "truth in taxation" provision that will require all I tain at a private sale and not at a forced or auction local governments to notify each property owner sale. Market value is not necessarily the same as of proposed tax increases and conduct public original cost or intrinsic value. The assessor has hearings on proposed budgets will go into effect I authority to consider other value - producing factors in 1989, for taxes payable in 1990. Cities under in assigning value to property. 2,500 population do not have to comply with the truth in taxation law. Property Tax Classificiations I Homestead credit replacement aid The 1988 legislature eliminated the current clas- sification structure which applied varying assess- Beginning in 1990, the law eliminates homestead ment ratios to market values, depending upon the and agricultural credits and replaces them with a r property type. 29 The new law creates "net tax new transition aid program. For 1990, the transi- capacities" for each property type. These tax tion aid for each local taxing jurisdiction will be capacities are tax rates applied to a property's roughly equal to what that jurisdiction receives in market value in order to calculate the tax. Taxes 1989 from the homestead and agricultural credit are now based on a fixed percentage of a minus three percent of the jurisdiction's net tax. property's market value. Local jurisdictions will receive aid in proportion to their levy for payable 1989. I Beginning in 1990, property tax statements will indicate the property's market value and the net The law provides local units with a "homestead tax capacity rate. The statement will show the and agricultural credit guarantee." This provision Page 316 Handbook for Minnesota Cities I 1 1 1988 Supplement Chapter 20 1 guarantees a taxing jurisdiction that the amount it work, the city, county, and state levels of govern - receives from the sum of education aid, transition ment review and modify, with limitations, the as- aid, disparity reduction aid, Local government aid, sessments. During this review, two kinds of cor- I and county income maintenance aid will be greater rections are possible: the governing body may than the homestead and agricultural credits it check the assessor's lists for accuracy, hear in- would have received under the 1989 homestead dividual complaints, and make any necessary ad- credit law. justments; and it may equalize the ratio of market ' to assessed market values. The first function is the For 1991 and subsequent years, future transition sole concern of the city board of review, while the aid payments to each local government will remain county and state boards devote more time to the at the 1990 level . latter task. Exempt Property When the entire procedure is complete, the county auditor puts the valuations in his or her I Several classes of property are exempt from records to use when making up the tax rate figures. property taxation (but not necessarily from special Only when all three levels of government have assessments). 31 These include: reviewed and equalized the assessments, do they become the official assessed values. ' 1. All public burying grounds; City Board of Review 2. All public schoolhouses; I 3. All public hospitals; The city council may serve as the board of review in cities which have been separated from the town. 36 In cities which have not been 4. All academies, colleges, and universities, separated from the town for assessment and elec- I and seminaries; tion purposes, the town board serves as the board of review. 5. All churches, church property, and houses of worship; The city council may appoint a special board of I review. It may delegate to the board all of the 6. Institutions of purely public charity; 32 powers and duties the council would have if it acted as the board of review. The members of the I 7. All public property, including all city- special board of review serve at the direction and owned property, for exclusive public pur- discretion of the council . The council determines pose use; and " the number of members, the compensation and ex- pense payments, and the term of office. At least I 8. Real and personal property for the abate- one member of the board must be an appraiser, ment and control of air or water pollution. realtor, or other person familiar with property valuations in the assessment district . Local governments in Minnesota may not ex- ' empt any land from taxation for the purpose of at- The board of review meets in the city clerk's of- tracting or keeping industry. 34 The city council, fice. The city assessor and the county assessor however, may offer a developer a deferral of must attend this meeting with their assessment I property tax on property improvements during the books and papers. These officials may take part construction period until the improvements are in the proceedings, but may not vote, complete and 50 percent of the area of the building becomes occupied. 35 Once this occurs, the The meeting date of the board of review, which I developer will be subject to the full property tax must be between April 1 and May 31, is fixed by plus the property tax on the property at the time the county assessor on or before April 1 of each the deferral took effect, times the number of years year by giving written notice to the city clerk. After of the deferral . receiving the notice, the clerk must give published l and posted notice of the meeting at least 10 days Equalization Procedures before the date of the meeting. I Once the assessor has completed his or her Handbook for Minnesota Cities Page 317 1 Sources of Revenue 19 88 Supplement I A majority of the members may take action at County Board of Equalization 1 the board of review meeting and may adjourn the meeting from day to day for a period of 20 days The county board of equalization consists of until they complete their work. After 20 days, the either the county auditor and the county commis-' board has no authority and any action it takes is sioners, or a special board of equalization that the invalid unless the commissioner of revenue has auditor and the board of county commissioners ap- granted an extension. points. 37 The statutes establish meeting dates . In fulfilling its role, the board of review has Although the county board of equalization may I three main functions. decrease and, after notice to the taxpayer, increase individual valuations, its primary task is to 1. It must review the assessor's list, making equalize the ratio between market value and I sure that all taxable property in the city has assessed market value in the various districts. Its been properly placed on it . main purpose is to secure uniformity of assessed • value from district to district with only occasional ' 2. It must review the assessor's valuations, attention to uniformity between taxpayers within striving to standardize the ratio between any one district . It may not reduce the aggregate market value and adjusted market value valuations of either real or personal property in for each individual piece of property. To the county below the amounts the assessors have 111 accomplish this, the board may raise or determined, but it may increase these amounts. lower valuations on individual properties, but it cannot increase valuations without Upon the property owner's application, the notifying the property owner and giving board may change a property's homestead clas- ' that person an opportunity to be heard. sification or reduce its market value by as much as $300, reducing or refunding any taxes the per - 3. The board must hear and settle the com- son has already paid. 38 plaints of individual property owners I regarding the valuations on their property. State Board of Equalization If a person fails to appear in person or through The commissioner of revenue acts as the state I counsel or written communication before the board of equalization. 39 The commissioner's board of review after receiving notice of intent to primary assessment task is to assure uniformity of raise the assessment, or if a person fails to apply valuations between counties. The commissioner for a review of the assessment, he or she may not may adjust valuations between districts and be-' appear before the county board of equalization for tween classes of property. The commissioner may a review of the assessment . An exception is when raise or lower individual assessments, but may in- the assessment takes place after the meeting of the crease individual assessments only after the tax - board of review or when the aggrieved person can payer has received notice and has had an oppor- ' establish that he or she did not receive notice at tunity to be heard. The commissioner may not least five days before the local board of review reduce the aggregate value of all property in the meeting. state by more than one percent below the total the I county boards of equalization have reported. The The local board of review may not reduce the commissioner may order a reassessment of total or aggregate amount of the county assessor's property in any district . assessment by more than one percent . This means that the board must often compensate for reduc- Appeals to Tax Court tions in assessed values by making comparable in- creases in assessments against other parcels of The tax court is the final authority for the property. hearing and determination of all questions under I the property tax laws of the state, except for an After the final adjournment of the board of appeal to the Supreme Court . 40 The tax court review, the city assessor may make additional as- has jurisdiction in cases dealing with property I sessments, but the board cannot make further taxes only after the taxpayer has appealed the review. Complaints on these later assessments can valuation or assessment to the town or city board go to the county board of equalization. of review and to the county board of equalization, Page 318 Handbook for Minnesota Cities I 1 1 1988 Supplement Chapter 20 I except for those taxpayers whose original assess- structure. The revenue department estimates that ments came from the commissioner of revenue. the 1989 funding level for the two new LGA The tax court has no jurisdiction involving an or- programs combined will be $372.8 million, up 25.5 1 der of the state board of equalization unless a tax- percent from total 1988 funding of $297 million. payer contests the valuation of the property. The basic LGA formula, will provide an es- The tax court must hold hearings at any place timated additional $62.9 million in 1989 for cities. I in the state so that taxpayers may appear before The new basic LGA formula guarantees each city the court with as little inconvenience and expense a minimum base revenue amount (levy plus aid) to the taxpayer as possible. of $160 per household. This guarantee is increased by S150 per household for each tenfold increase I The small claims division of the tax court has (or fraction) in the number of households. Thus, jurisdiction in any case concerning the valuation, the larger the city, the larger the minimum revenue assessment, or taxation of residential property the guarantee. ' taxpayer has homesteaded. It also hears cases con- cerning the tax laws in which the amount in con- No state aid is available under the basic formula troversy does not exceed $5,000, including if the local unit can finance the guaranteed amount penalties and interest . 41 per household with 23 percent of its total taxable I The notice that goes to the taxpayer of the as- value. (The formula specifies 23 percent to be the city portion of the jurisdiction's total taxable sessment, determination, or order of the commis- value.) sioner or the appropriate unit of government, I should include written notice that the taxpayer has the right to appeal to the tax court, and if ap- This basic formula is similar in concept to the school aid formula in that the state will finance plicable, to the small claims division. The notice the difference between the guaranteed amount per must state that the taxpayer must appeal to the household and what the city can raise locally. I town or city board of equalization and to the Lower wealth communities would thus tend to county board of equalization before appealing to receive more state aid under the formula than the small claims division of the tax court, except higher wealth communities. 1 in those cases where the commissioner of revenue determined the assessment . 42 1989 Basic LGA: Base Revenue Guarantees B. Local Government Aid Ranges for 1 Number of Base Revenue Local government aid (LGA) is a state aid to Households Guarantee * local governments. LGA has undergone several 0 - 10 $160 I changes since its creation in 1971. It has replaced most of the individual taxes such as cigarette, li- 11 - 100 161 - 310 quor, bank excise, and gross earnings taxes which 101 - 1,000 311 -460 the state previously distributed to local govern- 1,001 - 10,000 461 - 610 1 menu under various laws. 43 10,001 - 100,000 611 - 760 100,001 and over 761 - 910 By August 15 of each year, the commissioner of * revenue must notify taxing authorities of their aid Special factors increase these base revenue I F amounts for the following year, as well as the data guarantees. For Minneapolis, Si. Paul, and all cities factors the state used to calculate the amounts. located outside the seven - county metro area, the Cities must appeal any disagreement with the aid base revenue guarantee is increased by $190 per figures to the commissioner within 60 days of this household. In addition, for cities experiencing a 1 notification. decline in population (from the third year preceding the current year), the increase in the base revenue Under a 1988 law, the legislature eliminated the guarantee is 15 percent. I previous LGA formula and established two new LGA programs: a basic LGA program and an al- The law grandfathers previous LGA amounts ternative LGA program. These new programs add and minimum and maximum increases apply. As a a great deal of complexity to the current LGA minimum under the basic formula, each city will 1 Handbook for Minnesota Cities Page 319 1 1 1 Sources of Revenue 1988 Supplement receive in 1989 the amount of LGA it received in sale compared to the assessment date, and inade- 1 1988 plus a minimum increase of two percent of quate sale size. 44 its 1988 LGA. The 60 cities receiving the minimum two percent increase are generally cities with weal- Cities receive their LGA in two equal payments 1 thier tax bases. Under the LGA basic formula, on July 20 and December 15. A city may request these higher wealth cities are "off the formula" and an advance from the commissioner of revenue if it are considered to be able to finance their revenue has a cash flow problem. needs through their own tax base. 1 Since the stated purpose of local government aid As a maximum under the basic formula, a city is to provide property tax relief to local govern - can receive an increase as high as nine percent of ments, the law provides for uniform accounting I the city's combined 1988 levy and LGA. However, and reporting standards for cities over 2,500 and the limitation for the maximum increase under this uniform reportin requirements for cities under basic formula is 20 percent of the city's 1988 levy 2,500 population. g45 or the initial aid amount, whichever is less. (The 1 initial aid amount is the amount the city would C. Homestead credit receive under the basic formula if there were no limits.) Cities receiving the larger basic LGA in- The homestead credit reimbursement is a form creases are cities where the spending level of intergovernmental revenue because it is a 1 (combined levy plus LGA) is well below the per replacement of the homestead credit from the state household revenue guarantee in the formula. general fund. The 1988 Legislature retains the In addition to the basic LGA program, an al- homestead credit for payable 1989, but abolishes I ternative LGA formula will provide $12.9 million it in payable 1990, replacing it with a transition in additional LGA increases to 77 cities in 1989. replacement aid. For payable 1989, the credit This will continue to equal 54 percent of the gross tax his formula specifically excludes smaller cities paid on the first $68,000 of homestead value. 1 with populations over 2,500 and generally helps However, the maximum credit will increase from cities with below average taxable wealth. For the $700 to $725. The 1989 agricultural credit will be future, the new tax law grandfathers these alterna- the same as payable 1988 (except no agricultural tive LGA amounts by combining them with the credit is available for seasonal recreational 1 basic LGA. property.) The agricultural credit, however, will go to all taxing districts, not just to schools. One of the figures used to calculate a city's LGA 1 is fiscal capacity, measured in terms of a city's For payable 1989 only, a special "targeting" equalized assessed value (changed to "equalized credit will be granted to homesteads with tax in- tax capacity" under the 1988 tax law.) Equalized creases over 10 percent . The credit will equal 75 assessed value (tax capacity) is the assessor's es- percent of the increase in property tax (after 1 timate of market value of all taxable property in homestead credit and property tax refund) over 10 a city divided by the city's sales ratio. percent . The maximum credit is $250 and the credit does not apply to increases of less than $40. 1 A city's sales ratio is a percentage figure the Homeowners in some suburban metropolitan com- state department of revenue derives by dividing munities may be eligible for this special credit . the assessor's market value figure by the actual sel- ling price for property sold during the year. Its The taconite homestead credit will also remain 1 purpose is to equalize the tax capacity of property for payable 1989, but a homestead will not receive in one taxing jurisdiction to make it comparable a tax reduction of more than five percent over the with other taxing jurisdictions throughout the previous year. state. A city may appeal its sales ratio determina- 1 tion. The law provides that no sales ratio study For budgeting purposes, the city should not in- shall be conclusive or binding on a court . Any elude homestead credit reimbursement as a receipt party may introduce evidence of the unreliability in the "expected revenues" section of the budget, of a sales ratio study, including, but not limited to, because it is reflected in the total tax levy. Also, 1 evidence of inadequate adjustment of sale prices when the city receives the homestead credit reim- for terms of financing, inadequate adjustment of sale prices to reflect the difference in the date of i Page 320 Handbook for Minnesota Cities 1 1 1 1988 Supplement PP Chapter 20 I bursement, it should not leave it in the general 5. A reliable adequate method of receiving fund, but should apportion it to the appropriate fire alarms and sounding alarms; funds. 1 6. An additional piece of motorized firefight- D. Fire and Police State Aids ing apparatus for use outside the corporate limits of the city; and Another important source of intergovernmental 1 revenue is state aid for police and fire service. 47 7. Other requirements the commissioner es- tablishes by rule. The state collects a premium tax of two percent The state fire marshal has the right to inspect I from insurers with authority to write fire, light- the fire department of any city or non - profit ning, sprinkler leakage, and extended coverage in- firefighting corporation to insure that it meets the surance on risks within the state. Similarly, a above requirements. 51 I premium tax of two percent applies to fire and casualty insurers for insurance premiums insuring In order to receive fire state aid, the clerk of against the risks of auto liability /bodily injury, each city having an organized fire department, or auto liability /property damage, and auto physical the secretary of each independent non - profit I damage. The state apportions these monies as state aid to qualifyincities for fire and police firefighting corporation and the secretary and treasurer of the firefighters' relief association retirement and relief . If there is no firefighters' must jointly certify existence of the department or relief association, then the city must use the fire corporation which meets the minimum require- 1 aid to maintain the fire department . 49 ments for receiving state aid. The state auditor and the commissioner of revenue determine qualified Fire State Aid state aid recipients. 1 To qualify for state aid for fire service, a city Qualification depends on information in the fire must have had for one year or more before the department personnel and equipment certifica- June 1 reporting date, an organized fire depart- tion, any audits the state auditor or an independent I ment or an independent non - profit firefighting corporation providing relief and pension benefits . auditor conducts, and any other relevant informa- tion. Upon completion of the determination, on or Those organizations must meet the following min- before September 1, the commissioner calculates • the amount of fire and police state aid which each imum requirements: 50 1 city is to receive. 1. An active force of at least 10 firefighters, If the relief association does not meet the finan- who may be salaried, volunteer, or a com- cial disclosure provisions in the law, it will not ' assistant fire chief; on of each, including a fire chief and qualify to receive any money. assistant 2. A schedule of regular meetings and he- One section of the law affects approximately 30 I quent drills which include instructions in cities with local non - volunteer firefighters' and firefighting tactics and in the operation, police relief associations, but some parts also af- fect volunteer firefighters' relief associations. 52 deployment, and care of firefighting ap- paratus and equipment; The law authorizes the Legislative Commission on I Pensions and Retirement to request and receive 3. Adequate firefighting apparatus and equip- any data on police or fire relief associations . The ment, including a motorized fire truck state auditor may audit relief associations annually, 1 but may contract with a certified public accountant equipped according to state standards; for the annual audit . (Cities may request the state 4. A building of sound construction, suitable auditor to allow them to use the city's auditor for for housing firefighting apparatus with the relief association audit .) The auditor's report facilities for the care of a fire hose and goes to the governing board of the association and firefighting equipment; to the affected city council . The state auditor may determine that an annual audit is not necessary 1 Handbook for Minnesota Cities Page 321 1 Sources of Revenue 1988 Supplement and may authorize other means for examining the 2. Half of the available state aid is in propor- I financial records of the relief association. tion to the total assessed property valua- tion, less mineral values . 53 Relief associations may use association funds to pay for the audits. They are an authorized special Distribution from the state to independent fund expense. The association may use general firefighters' relief associations occurs in the same funds to pay for the cost of the audit if the bylaws way: half of the money available goes to associa- permit . If the audit expenses come out of the spe- tions on the basis of assessed property valuation I cial fund, the cash requirements of this fund will of the areas receiving fire protection service, and increase by the amount of any extra audit expendi- the other half in proportion to the population of tures, and the city will ultimately pay these audit- the area the fire department serves. ing expenses. I A qualifying independent fire department or The state auditor must file a financial com- city that provides contracted fire protection service pliance report with the commissioner of finance to another city or township should include the for each relief association. The state auditor must population and valuation of that area on its ap- I also notify the legislative commission on pensions plication for state aid. They must file the contracts if the audit reveals malfeasance, misfeasance, or with the commissioner of finance. nonfeasance in office, or if the relief association I has not filed its annual report by July 1 each year. The aid goes directly to the city treasurer. If a duly incorporated relief association exists, the The board of each salaried firefighters' and treasurer must transmit the aid within 30 days to police relief association and each volunteer the relief association, provided the association has I firefighters' relief association with assets or filed a financial report with the city treasurer and liabilities of at least $200,000, must prepare an an- has met all other statutory provisions. 54 nual financial report . The city clerk or clerk - treasurer must countersign the report . The as- Police State Aid I sociation must file it in the relief association office and submit it to the city council and the state To participate in the police state aid apportion - auditor . ment, the clerk of each city employing one or more I police officers must file a certification of police Volunteer firefighters' relief associations with officers. The state sends certification forms in assets or liabilities of less than $200,000 must December to all cities employing police officers. prepare an annual statement of financial affairs I and have an independent public accountant or the For state aid purposes, police officer means any city's auditor certify it . The association must file person: this statement in the relief association's office and submit it to the city council and the state auditor . 1. Whose primary source of wage income is I from direct employment as a city law en- The treasurer of each volunteer firefighters' forcement officer, for not less than 30 relief association must be bonded for an amount hours per week; equal to at least 10 percent of the assets of the I association, up to $500,000. The relief association 2. Who has been employed for a minimum of board sets the figure between these levels. The six months prior to December 31 preceding city council must determine the amount of the the date of the current year's certification; I bond if it has a paid fire or police relief associa- tion. 3. Who is sworn to enforce local ordinances and the general criminal laws of the state; Fire aid distribution to cities is as follows: I 4. Who is authorized to arrest with a warrant; 1. Half of the available state aid goes to cities in proportion to total population based on 5. Who is a member of a local police relief the latest available statewide federal association or the public employees' police 1 census; and and fire fund; and Page 322 Handbook for Minnesota Cities 1 1 1 1988 Supplement Chapter 20 I 6. Who is certified or meets the Minnesota Filing Reports Peace Officers Standards and Training Board requirements for certification. June 1 is the due date for filing applications for ' state aid, fire equipment certificates, and certifica- A city may qualify for a one - twelfth share of the tion of police officers, as well as for filing the yearly per officer amount for each full month of financial reports of fire and police relief associa- employment of an eligible officer. However, no tions. The city should file fire and police service I two political subdivisions may collect for the same officer for the same month. contracts and service area apportionment agree - ments as soon as possible after negotiation. Audit reports and actuarial survey reports are due within The state calculates police state aid on the num- 30 days after the relief association receives them. I ber of full -time police officers. (The state does not include part -time officers in this calculation.) Questions regarding the apportionment of funds to the city, filing contracts, fire service area appor- The department of revenue suggests an es- tionment agreements, or qualifying for fire or I timated figure of $4,170 per full -time officer for police state aid or funding requirements, should go budgeting purposes. If a city contracts with the to the Local Government Services Division, county or another city for police service, the city Department of Revenue. I or county providing the service should credit a proportionate amount of the state aid based on the Peace Officer Training number of police officers providing the contract Reimbursement service against the city's contract obligations. The I city treasurer should disburse the police aids in the Cities receive reimbursement for some of the following manner: 55 cost of peace officers' continuing education. 56 1. If the city has a police relief association Each July the POST Board contacts cities and asks I which not phasing out, all ci the police them to report which officers received continuing aid must go to the relief association; education training during the past year. The cities which are eligible for reimbursement will then 2. If the PERA Police and Fire Fund provides receive a share of the appropriated amount for I city police retirement coverage, all of the peace officer training for the year. The POST state police aid must go toward the city's Board estimates that the reimbursement will be employer contribution to the fund; or $300 per officer receiving continuing education in 1988. Cities will probably receive payment in 1 3. If the city has a combination of both of the August 1989 after all units of government with above, the city has the option to distribute police officers report to the board. all of the aids to the relief association, all Amortization Aid I of the aids to the employer's share of the PERA Police and Fire Fund, or distribute between both with the city's employer con- All local police and salaried firefighters' relief I tribution to the PERA Police and Fire associations must amortize their actuarial deficits Fund based on the number of active full- by December 31, 2010. Two amortization state aid time police officers who are members of programs assist cities with relief associations the fund. which are phasing out to help them meet the amor- tization requirement. 57 The association will 111 These distibutions should cover the amount of receive aid in four equal installments on the 15th the city's obligation to the PERA Police and Fire of March, July, September, and November, for 30 Fund. However, any excess state aid (over the years from 1981, assuming compliance with I employer's contribution) must also be a contribu- statutory funding and reporting requirements. tion to the PERA Police and Fire Fund, a fund that is now fully funded and for which normal Cities may apply for the aid by obtaining the re- employer and employee contributions are more quired forms from the Local Government Services 111 than adequate to meet costs of current benefits . Division, Department of Revenue. 1 Handbook for Minnesota Cities Page 323 1 Sources of Revenue 1988 Supplement E. Highway User Fund struction of state -aid roads may mean additional 1 expenses for the city, such as curb and gutter con - The highway user fund consists of revenues from struction along the new route. These expenses may two major tax levies: the state gasoline tax and have to come out of the city's general revenue if I fees from motor vehicle registration. The legisia- the city has not specially assessed them to the ture in 1983 changed the allocation of the five per- benefited property. cent of the highway user tax fund. That five per- cent comes off the top before the state distributes Maintenance of state -aid roads I the remaining 95 percent . The law divides the five percent allocation between the trunk highway fund The county may use up to 40 percent of its al- (51 percent), county state -aid highway fund (41 lotment (or more with the approval of the percent), and municipal state -aid highway fund transportation commissioner) for maintenance of I (eight percent). This law also creates the town road the state -aid road system. 61 Some counties main - account which consists of 37 percent of the county tain routes through the smaller cities. Other turnback account . counties have some or all small cities do the main- ' . tenance under agreements which include provi- The law divides the remaining 95 percent as fol- lions for county reimbursement . For budget pur- lows: 62 percent to the state; 29 percent to the poses, finance officers of smaller cities should counties; and nine percent to cities with popula- check with their county highway department in or-' tions in excess of 5,000. S The allocation of der to determine the amount of maintenance monies to the counties is on a different formula money, if any, they will receive. than the allocation to cities . The municipal for- mula uses 50 percent population and 50 percent Cities over 5,000 I money needs. The county formula uses 50 percent money needs, 30 percent county state -aid highway As a group, cities over 5,000 receive nine percent mileage, 10 percent vehicle registration, and 10 of the highway user taxes. It is apportioned among I percent divided equally among the counties. 59 All them on the basis of two factors: revenues are for use in the construction and main- tenance of the county state -aid road and the 1. Fifty percent is distributed on the basis of municipal state -aid street systems. The commis- money needs, which is determined by es-, sioner of transportation makes these allocations timated construction and maintenance annually each January. costs of the city's municipal state -aid streets over a 25 -year period, identifying I Cities under 5,000 portions which should have work in the fis- cal year, and allotting the appropriate Construction of state -aid roads amounts needed to carry out the work; and The 29 percent of the highway user funds going 2. Fifty percent is distributed on the basis of I to the counties is divided into two parts: one part population as established by the latest for use on county state -aid highways outside the federal census. smaller (under 5,000) cities; and one part for use I on county state -aid highways within smaller cities. Note that for cities whose population fell below The amount for use in smaller cities depends on 5,000 according to the 1980 census, (St . Paul Park, the estimated costs of construction projected over Ely, Luverne, and Pipestone) the 1983 legislature I the next 25 -year period for the county state -aid appropriated funds from the state -aid street fund system roads within smaller cities. 60 The total for these cities. amount available for smaller cities varies widely from county to county. County boards expend this Minnesota State Transportation Fund I money in compliance with the commissioner of transportation's rules. The legislature has authorized the sale of state transportation bonds. Proceeds from the sale go When preparing their budgets, cities under 5,000 into the state transportation fund. Highway user I should check with their county board to determine taxes do not contribute to this fund. 6 z whether or not the county plans to undertake any improvement projects within their limits. Con- Page 324 Handbook for Minnesota Cities 1 1 1988 Supplement Chapter 20 I The commissioner of transportation has set contact the refund supervisor, Department of criteria for the distribution of these funds. The Revenue, Petroleum Division. appropriate regional development commission, or I the Metropolitan Council must review projects Mass Transit Aid which receive money from this fund to determine if they are consistent with the long -term corn- State subsidies are available to partially fund prehensive development plans of the agency. 63 public transit systems. 65 A public transit capital 1 Currently, grants are available from the fund for grant assistance program is also available to aid in meeting federal matching requirements for federal the construction and reconstruction of key bridges grants available to purchase transit vehicles. 66 on municipal street systems, township road sys- I terns, and county highway systems. The state aid F. Federal and State director at the department of transportation has application information. Grants -In -Aid I Refunds of State Gasoline Taxes Intergovernmental grants and aids are another form of local financial assistance. In Minnesota, Cities are eligible for the refund of the state ex- there are certain limitations on usage. Cities can I cise taxes on gasoline for non - highway uses of motor vehicles they own (excluding snowmobiles). generally get federal assistance (when available) if the city is willing to plan each project carefully in 64 If a city uses a motor vehicle, such as a grass consultation with Minnesota planning offices. Be- mower or a fire pumper both on and off the public cause there are usually no population prere- I highways, the city may receive a refund of a por- quisites, all cities are eligible to participate in lion of the gasoline tax (nine cents per gallon) or these programs. the tax on special fuel . Claims for refund of the gasoline tax must include complete and detailed Most federal grants fall into two categories: I records. Records must accurately establish such those that the federal government provides and amounts of fuel and the purpose for the motor administers exclusively, and those the federal using the fuel . Records must include some or all government provides but state agencies I of the following kinds of information: type of administer. operation, dates of operation, miles traveled on public highways, age of equipment, and results of Any city wishing to determine whether a federal tests determining engine performance during off - grant may be available for a particular purpose or 1 highway use. project, should contact its regional development commission, or the department of trade and Cities having a marine patrol may submit claim economic development . I forms for a refund of the gasoline they used in patrol boats or other marine vehicles the city G. Charges for Services owns. Claim forms must include information on the date of purchase, purpose of use, and type of As a general rule, the people benefitting from a I craft and motor. All claims for refunds are due particular service should bear the cost of providing within four months of the purchase date. the service. General revenues should fund services of direct and essential benefit to the city as a A few cities may be eligible for the refund for whole, and for which the city cannot equitably ap- I aviation fuel tax. Aviation fuel tax refund forms are available at the Department of Revenue, portion costs. Police and fire protection are func- tions of this nature. Petroleum Division. Cities must submit them I yearly on or before April 15, following the year of Cities can finance many capital improvement purchase. The division will determine refunds on costs, such as the construction of streets, improve - a graduated rate according to the amount of ment of parks, and installation of sewers, by gasoline the city used. levying charges against the benefited property 1 owners. These are "special assessments." Cities must meet certain specific regulations to obtain some refunds . For further information, 1 Handbook for Minnesota Cities Page 325 1 Sources of Revenue 1988 Supplement I Establishing Charges for general fund should be reimbursed for the efforts City Services of the clerk and the clerk's staff in matters relating I to the program. Reimbursement should, however, Fees and service charges should depend strictly be in the form of a lump sum amount set in ad- on the costs involved in providing the program. The vance of the budget year . A residual profit, trans- ' general formula is that income from fees should ferred to the general fund at the close of the equal total costs minus any appropriation from the budget year, is not a satisfactory method of han- general fund. Costs in turn should include both dling this item operating and capital expenditures. I Establishing rates for city -owned utilities in- The general fund should supplement the income volves controversial questions. Most people agree from fees and service charges only if the city as a that the rates should be high enough to pay all whole derives some benefit from the service costs of operation and maintenance, to make all I program. In operating a city marina, for example, debt payments, and to accumulate reserves for virtually no benefit accrues to the city as a whole, replacements, extensions, and improvements in the hence it would be difficult to justify an appropria- utility's facilities. However, many people question I tion from the city's general fund. If the city owns whether rates should be high enough to provide and operates a hospital on the other hand, some cash allowances for the payment of taxes, for the benefits do accrue to the city as a whole from the accumulation of reserves for major improvements, availability of medical facilities. In that instance, and for financial contributions to other city I it is easier to justify a regular appropriation from departments. While there is a difference of the general fund. opinion regarding this matter, people seem to agree that the city should not include such taxes I If a program provides a general city benefit, the in utility operating costs unless the city makes ade- city should use the following formula in determin- quate payment for services it receives. ing the amount of the general fund appropriation. The total amount of the city appropriation, divided The council may allow for the accumulation of I by the total income from fees, should be equal to reserves for major utility improvement, to avoid the benefits accruing to the general public, divided debt for meeting the cost of these improvements. by the benefits to private users . Financial contributions from the utility to other city departments over and above a reasonable I In other words, the proportion of operating costs charge for services rendered are, in effect, a the city treasury bears should equal the ratio of charge on the utility user for the benefit of the public benefit to private benefit . taxpayer, and open to serious question. When the city extends to non - residents a service Because the primary purpose of municipal ti- I that receives funds in whole or part by service quor dispensaries is control of liquor traffic, a charges, the city should charge non - residents a profit is desirable unless it becomes the primary I higher fee than the residents. Such differential concern of those who establish operating policies. pricing is, in most cases, the only means of assur- Profit considerations, then, should be subor- ing equitable treatment for all concerned. dinated to regulatory considerations when operat- ing such stores. 67 I With the exception of municipal liquor stores, and perhaps some city -owned utilities, city service Allowable Service Charges programs should not turn a profit . Service charges should enable the program to operate in an effi- Besides fees for public service enterprises, in-' cient, businesslike manner without accumulating eluding utilities, many cities commonly charge fees large surpluses or sizable deficits over a period of for the following: fire protection to areas outside several years. There is no statutory authority to the city limits; city garbage and refuse disposal; ' have a deficit in an enterprise without specific use of the city landfill; street lighting; police es- council action to appropriate funds to cover the cort; duplication of traffic accident reports; sewer deficit . maintenance; non -city use of the city hall and other equipment; the use of city -owned recreation Service programs should reimburse the city for facilities, such as youth centers, swimming pools, indirect expenses they incur . For example, the Page 326 Handbook for Minnesota Cities 1 1 1 1988 Supplement Chapter 20 I golf courses, and marinas; and the use of facilities in local parks and picnic grounds. may, but usually does not, provide for a fixed min - imum fine upon conviction. A provision for an ar- bitrary fixed fine, however, even if legally defen- H. Regulatory Services Bible, is usually not a good idea because it removes II all opportunity for judicial discretion. Under Minnesota law, cities may not use regulatory ordinances for revenue - raising pur- Beyond setting the fines, councils have no con- I poses . Regulatory revenues are a by- product of the city police power to preserve the public welfare. trol over city revenues from this source. A judicial officer (county court judge) imposes and collects However, revenue adequacy should play a role in fines for ordinance violations, and only a portion the establishment of license and permit fees . of the fine goes to the city. The treasurer receives I Charges should reimburse the city for the entire duplicate receipts for the money, and must file one cost of regulatory programs. For example, dog with the city clerk. 73 license fees should finance the program of canine 1 control. I. Gifts License and Permit Fees Cities may accept gifts of real or personal property, including money, and use them in accor- I Although the council, in its discretion, may re- dance with the terms the donor prescribes. A city quire certain licenses, it may not use the license may not, however, accept or use gifts for religious fees to tax a business or profession under the guise or sectarian purposes. A resolution accepting the of licensing. The council may not set license fees gift and the donor's terms must receive an affirma- I so high that they will produce any substantial five vote of two-thirds of the members of the coun- revenue beyond the cost of issuing the license and cil . 74 regulating the licensed business. The city may only I receive reimbursement for expenses reasonably Cities may also accept gifts under the trust related to the police power functions of inspection, status of the state. 75 Because trusts have many supervision, and regulation. 68 However, a person pitfalls, cities should exercise great care before ac- who asserts that a regulatory fee is unjust, must cepting any gift which has conditions attached to 1 usually produce supporting evidence before a it . The city should seek the advice of the city at- court will declare it unreasonable. 69 torney before accepting gifts. If a business is of dubious value or has potential J. Interest Income I nuisance features, the courts frequently will ap- prove fees high enough to reduce the number of Cities frequently receive interest and penalties those engaging in it . This does not mean that on general taxes and special assessments. These I a license fee can be so high that it would prohibit payments are part of the tax settlement and, except a business entirely within the city, 71 except per- for interest on late payment of special assess - haps for a business such as liquor, which state law ments, should go into the sinking fund the city uses allows cities to prohibit altogether. to retire the special assessment bonds. 1 When setting license fees, councils may not, as K. Investment of Idle Funds a general rule, discriminate against non - residents of the state or city, either by charging a higher fee or by adding additional burdens City officials sometimes overlook another Big- a compliance. City source of interest income: proceeds from Courts have occasionally sustained such differen- the investment of idle city funds. The term "idle tial fees, but only where the city can justify them funds" refers to that money in the city treasury I by real differences in regulatory costs. which the city does not need to meet current Fines demands for cash payments. The statutes specifi- cally authorize the investment of such funds in interest - earning securities. 76 should include penalties for violations . These A key factor in the success of any investment penalties may be for up to a maximum fine of program is determining which "idle funds" are $700, or 90 days in jail, or both. The ordinance 1 Handbook for Minnesota Cities Page 327 1 Sources f Revenue o 1 e enue 1988 Supplement available for investment . Cities should invest as municipal liquor store profits for any legitimate 1 much money as possible, thereby maximizing their municipal purpose. 77 Likewise, a statutory city interest income, but they should not invest so much which has a city utilities commission may receive that it hampers their administrative operations. surplus utility funds into its general fund. 78 Most 1 Determining when and how much money to invest city charters contain similar provisions. 79 requires a cash forecast . The city must consider annual city budget, prior years' financial state - M. Borrowing ments, departmental budget requests, engineering 1 and construction timetables, expenditure plans, See Chapter 24 for a discussion of borrowing. and other data when preparing a forecast . L. Enterprise Funds N. How This Chapter Applies to 1 Home Rule Charter Cities Certain city "enterprises" often pay additional income into the city's general fund. A city may use All of the sources of income in this chapter are available to charter cities. 1 1 1 1 1 1 1 1 1 1 Page 328 Handbook for Minnesota Cities 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. 1 I Ref. Name and Address Parcel No. No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. 1 Ref. Name and Parcel 1 No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. Ref. Name and Parcel ' No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. 1 Ref. Name and Parcel 1 No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. 1 Ref. Name and Parcel No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. 1 Ref. Name and Parcel 1 No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. ' Ref. Name and Parcel No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. Ref. Name and Parcel 1 No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. ' Ref. Name and Parcel No. Address No. Comments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BOARD OF EQUALIZATION AND REVIEW April 19, 1993, 7:00 p.m. Ref. Name and Parcel 1 No. Address No. Comments 1 1 1 i I I I 1 1 I 1 i 1 i 1 I 1 1 1 1 1 1 i 1 1 1 1 1 1 1 1 CITIZENS' COMMENTS 1 1 1 1 1 1 1 1 1 1 1 1 a ,L 3 /7Y07 1 7; : ,i3,, ,,i°/A _IL..1-7(./L4L.a Sp-7,- ,,,- /e/ota RECEIVED i F/2 .. , a- 7---oC,a,„ coa.-4I -- - - APR 0 '2. 1993 - - - - -- C 4 - /6 D - .4,(2-__ -' /ei -v-oe CITY yr w .... „,.,,,, G I c - C 4 X-e- : __ _22(4zAlLe V o$ - _ _ . -03- _mow _- i/ -� - of ,A5 _ SC ' 1 - - - - i .7 73 1 e --io 1 6 _ .33 ©_i ,d . __0 —, 'e 0/ _- - 1- ,- , ��- 4„.., - -- — o- . - - �� c. Q „,, . ,,„_ oar x „, / , - 7J g - - -/ 7e..,) 5 : 2 , , , = 2 - r, 777-7) I ""r762-"(34-e- ( - o- /777 .57 6ev, o- - /7X3- 'We- .fir _ :-/e- 1 _z_ zo � opt -��C�a -a.� a- c/ �'� co-� i ePe; e I -- ) zve._ -er--/ - -- 4 -7-- (pez-f--; e----- - E , a e_. -o. 0.0 . G 1 C � �� -cep �-G �� -�-u� .�� - - - � /�% C r , G C. C 3 ,3o a-0 . // ate- - ' / ' -64.=1- 41--"- C - - . ��ao� - - 0/ erzi ,.Z,e_. /- a- 7-z_-4.4) ..e/-Le.;1 e o - a - Z y ' t , #? Zite ,,,,et.e.-1.,-si./.. 1 i - - , . ..%�� cv-e- i - cam? is cam- - 1 1 4. % -- el_i-a-y- 1 1 RECEIVED 1 - Lifdzi,rA a g Mq 3 MA ',' I 199. i CITY Ot 4n,,, ) r,„,,,;„ L - eI I - C ej, 1 � e& a y e � � � �� ' -btf:6//lY ,',/4-. / - 5 1-17',/, '0?-/-r-Ce- , I ' t /770 dwi /°e ,z-- 1 ,Z)e Ce-? /70 - //is id,, 1 E,4( 4(4., //te,7 e to/, soo . I !l/Y )70 //74(a.,,,,e 0/2' QWW/7 I --/-o e-/-(Ay ,,, , r,, ez- /1-4; 4-t II ‘___ Rid/ a, .77-i ,h(-77 l' al/6- 7' ,„/ "/-1/1; 4' 1(/1' .Q I ' i7d41-eli '7 d z-- "vi./ :40: y�� — /(/'(_ s7`r�� � ,4(77/A--e ( 0 Gi/ // %XS ee,e441,zfr- /-,7,,,4e___:, 1 ' ( II: ' s . YV3-0) YO ----, ale..i•Li 7 /), a---e ! 1 __c/;ce- e-Ai Ae-e7a4a.2e, A= /7gg, ._____:_.7. ?t'l C4 f7-g ial- /9-,p-e/1/7 S /'d/a a aQ 1 E �t OS S al(_/ • ae/ 1 e hd c of /ti--(--P 1 ll' RI/ /1 y,e7v �.a-& 1 1 (m: 7-/wAe3. 1 1 C '/-2 ei-e-11/-/ 1 - i i'r/e-e'27 7f /044 1/4/aiSo7 1 A etAA-2_ ,ej,k.1--7 4 I of �� ��� (.' 1 � o c Sew ✓I �( v'�1 � � lai SuA VI 1())1 -- v � � 0 u r nedl� a d o *c( p . � � ... LI or oJ�. m 1 NCD ��1 1 1 1 1 Reg Land Survey #22 , lot A, Parcel # 25.6800010 3/26/93 City of Chanhassen 690 Coulter Drive Chanhassen, MN 55317 Attn: Board of Review ' Dear Board; First let me thank you for at least informing us of the proposed evaluation on our home in time to let us appeal. Last year, we received no such notice before the appeal date. We live on the north end of Lotus lake in a home constructed 30 years ago. In 1991 it was evaluated at $111,300. Then the county hired yet another new assessor. She did look at the ' property. As would be expected, the assessment was raised in 1992 to $136,300 ( new assessors always raise rates, I guess to ' prove their own worth to the county). That is an increase of 22.5 %. Now the projected value is set at $150,100, another increase on top ' of last year of 10.125% (or almost 35% more than 1991). We not only disagree with this last increase, we disagree with the previous one! ' Why? As I said, our house is thirty (30) years old! While we keep it in good condition, the total "improvements" made in the past 7 years consist of an asphalt driveway and a replacement furnace, There are no new bathrooms, no new kitchen, and other than some interior painting, the house remains as is did when ' valued at $111,300. Let me describe the structure. It is a walk out of about 2200 ' square feet with an attached double garage. The lower living level has only a 7 1/2 foot ceiling with a paneled steel I -beam running through the living area. Hardly the vaulted ceiling living room sought after in contemporary homes. The upstairs has four bedrooms and a bath and a half. There is no basement. As stated, the house is very much as it was built 30 years ago. RECEIVED ' MAC' 2 91993 LITY OF CHAINHA; -SEEN Reg Land Survey #22 , lot A, Parcel # 25.6800010 1 Our lot is classed as "Lakeshore." My discussions with the ' previous assessor convinced him (I think) that we had a nice "lakeview ", but it is anything but prime Lotus lake lakeshore, ' which is what it was classed. Our "lakeshore" consists of about 16 feet of cleared area with the remainder wetlands. The cattails and loosestrife extend about 75 out into the lake. I am sure that you are aware of the wetlands' ordinances and that an owner cannot alter them. Therefore, there is no chance of improving the ' lakeshore. The bottom of the " lakeshore" is muck. You cannot swim, you cannot fish, you cannot even wade from our lakeshore without sinking up to your crouch in muck. Our dock extends about 65 feet into the lillypads. At that point the water level is about 1 -2 feet, depending on the lake water level. About one year t in five the lake level drops and you have a hard time getting a boat through the green muck to get it to the dock. Frankly, we have lake view with lake access. In conclusion, we feel that our evaluation should be no more than $133,000 (an increase of 20% over 1991) We have had done no major improvements. The home, while comfortable,is thirty years old. It does not have the amenities that make it very marketable except for the location and probably hasn't increased in value at the average rate. Our taxes were $2052 in 1992 and they are $3000 in 1993, an increase of 46 %! Now you suggest that we should absorb another increase. Please consider our appeal! 1 Thank you, 1 John P. & Jane A. Thielen 1 1 1 1 1 1 1 1 C A..:r.V -cam -.0 J.0 1I Y .. - . ... - 1 600 EA$T:.4TH,,7CT 310 . _ - NQTIC 'OF ikSSESSNIENTi II � 9 3 i 3 ] i ate it 'a °. i!3 OR I 19.93 -, P R a3 P c- s��..,_ - .,1 5 0, 16-0.7_:?. _ IF GREEN ACRES: RE. LAND SURVEY #22 I LOT PROPE =.TY CLASS PARCEL# R 25.6800010 RES. HSTD ' 1 JOHN P & JANE THIELEN 665 PLEASANT VIE4 RD CHANHASSEN, MN 55317 You may make an appeal by attending in person, by representation or by sending a letter to the Board of Review c I APRIL 19, 1993 7PM CHANHASSEN CITY HALL If you disagree with their decision, you may then appeal to the County Board of Equalization 9 :00 AM JUNE 17, 1993 CARVER COUNTY COURTHOUSE 1 Please call the County Auditor's office to set up an appointment for County Board of Equalization 1 1 1 1 1 1 t 1 1 6523 Gray Fox Curve Chanhassen, MN 55317 1 April 10, 1993 1 Chanhassen City Hall ' Board of Review 690 Coulter Drive Chanhassen, MN 55317 1 The 1993 Statement of Property Tax I recently received showed ' that the estimated market value of my property increased from $112,100 to $119,800 or 6.9 %. The net effect on my property taxes is an increase of more than 21 %. I believe that the estimate is incorrect and that the increase in value is unreasonable. I request that the market value be reviewed and changed. i Sincerely, /� ,P4e, :••■IrAIMIL Gary L. Hiltbrand 1 1 3 y E Z MEWED / /P /4 75-c r , AO; ; 1 1993 1 C vAvri' a 7757 CITY Or t,rir rtrlSS 1 RECER' APR 3. 4 1993 ' CITY OF ChuNhnR : ROBERT AND LINDA SATHRE 365 PLEASANT VIEW ROAD CHANHASSEN MN 55317 4/12/93 ' CHANHASSEN BOARD OF REVIEW 690 COULTER DR ' CHANHASSEN MN 55317 BOARD OF REVIEW, ' We are appealing our 1993 property value based on the following information. PROPERTY VALUE FOR 1991 = 170,900 TOTAL PROPERTY ACREAGE = 3.5 PROPERTY SUBDIVISION: ONE ACRE SOLD TO DON MILLER ' 1/2 ACRE GIVEN TO CHANHASSEN TWO ACRES KEPT AS LOT 3 PROPERTY VALUE FOR 1992 = 201,600 NO HOME IMPROVEMENTS LESS LAND: 2 ACRE, NOT 3.5 1 TAX BURDEN INCREASED BY $1000 PROPERTY VALUE FOR 1993 = 212,800 NO HOME IMPROVEMENTS STILL ONLY 2 ACRE, NOT 3.5 ESTIMATED TAX INCREASE $300 INFLATION RATE OVER LAST 2 YEARS = 3.5% PROPERTY TAX INCREASE OVER LAST 2 YEARS = 25% ARE WE STILL BEING TAXED ON 3.5 ACRES ? WE FEEL WE ARE BEING UNFAIRLY OVERTAXED. SINCERELY, 1 ROBERT AND LINDA SATHRE I 1 1 -- 1 CARVE 1 , 4 '''{TY 600 chS -.1 S ^810 CHASK , • tig NOTICE OF ASSES 'MEN . 1'99 �. t 7r� IF GREEN ACRES: SATHRE ADDITION LOT -003 BLOCK -001 PROPERTY CLASS PARCEL R 25.7660030 RES. HSTD ROBERT E LINDA SATHRE 365 PLEASANT VIEW RD CHANHASSEN, MN 55317 CARVER COUNTY 000 tc�ST 4 TN STk EET , BOX 10 ��� -- T �.......� /+iA S k -4 c . �> ` - a; CHASKA, As, PraS 1 q� �1�T � f NOTicE J /Of 1 fro6a EMIT& APR 1 �1 Y�! a :e: iLFO 1 92 _ I PROP -€.1 \/AI I I • �n1,600 . - GREEN ACRE: SATHRE ADDITION I PROPERTY CLASS PARCEL R 25.7660030 RES. HSTD ROBERT C LINDA SATHRE ` -- _ ^ __ ` 365 PLEASANT VIEW RD CHANHASSEN, MN 55317 - _ CARVER COUNTY 600 EAST 4TH STREET I • CHASKA, r�!,�t' -.318 r ;. ' - NOTICE QF•ASSESSMEN,T, y `I i j I fliLi;i FOR 991 ,! PROPE1_(6 •1 70,90 i _,3, _ GREEN ACRE: • SECT -01 TwP -116 RANGE -23 3.51 ACRES IN LOT 4 PROPERTY CLASS PARCEL# R 25.0013600 RES. HSTD ROBERT E LINDA SATHRE 365 PLEASANT VIEW RD CHANHASSEN, MN 55317 You may make an appeal by attending in person, by representation or by sending a letter to the Board of Revill c APRIL 29, 1991 7PM CHANHASSEN CITY HALL If you disagree with their decision, you may then appeal to the County Board of Equalization JUNE 17, 1991 CTY COURTHOUSE Please call the County Auditor's office to set up an appointment for County Board of Equalization 1 14 April 1 993 Board of Review Chanhassen City Hall ' 690 Coulter Drive Chanhassen, Minnesota 55317 Re: Murray Hill, Lot 16 Parcel # R 25.5450050 Dear Sirs: My wife and I are unable to attend the meeting on the 19th of April in person, and are thus writing to request abatement of a significant increase in the estimated market value assigned our home. We have been notified by the Carver County Assessor's office that our estimated value has been increased for 1994 86m this year's $ 125,400 to $ 139,800, which is an increase of $ 14,400 or 13.4%. This increase follows a jump last year from $ 107,600 to $ 125,400, which was up $ 17,800 or a 16.5% increase. In just two years, a time of virtually no inflation, our estimated market value has been judged to grow by $ 32,200 or 30% ! We did not protest the increase last year, even though it was great, because the ' final result seemed fair, accepting that a fair appraisal would arrive at at least ninety percent of what a sale price might bring. The assessment increase this year falls, in our opinion, well outside that definition. This is still the same two- bedroom, 1148 square foot home inspected in 1985. It has not been enlarged or improv- ed since we built it in 1978 - it has simply gotten older. And used homes of comparable worth in this neighborhood have not been selling, one having been for sale for over two years. In a rising real estate market there are many sales from which to judge comparable worth, but in a declining market there are few. Because sales are few, prices are coming down; yet assessed values in this neighborhood are now higher than the market. In our case, the assessor used sales over two years old made in a rising market, which ignores current reality. Despite what the newspapers say about a "hot" real estate market in the Twin Cities, there is definitely not a "hot" ' market in the Murray Hill neighborhood. It is our belief that our home was fully assessed last year, that its value has not increased, and that $ 125,400 (which is ninety percent of approximately $ 1 39,500) pretty accurately represents estimated market value for a relatively small two - bedroom home in this neighborhood this year. We are therefore requesting that our valuation not be again increased over last year's hefty jump. ' Thank you, l 1 Arthur and Jane Partridge �^�; J:'D 6280 Hummingbird Road Excelsior, Minnesota 55331 474 -4746 C!YYCFr : .�� j 1 1 1 1 CITIZEN COMMENTS RECEIVED 1 SINCE PACKET DISTRIBUTION 1 1 1 1 1 1 1 1 1 1 1 1 APR -19 -1993 15:36 FROM ALLIANT TECHSYSTEMS TO 37573950319600832990 P.02 11 Tony Miss lin 189 Fischer Circle Portsmouth, Rhode Island 02871 Phone: 401 /847 -8523 (H) 401/848 -6405 (W) Board of Equalization and Review 1 City of Chanhassen 690 Coulter Drive Chanhassen, Mn. 55317 Dear sir or madam: 1 I recently received a statement showing a value of $182,400 for my home at the following address: 8231 West Lake Court 1 Chanhassen, Mn. 55317 I recently refinanced my home and had an appraisal performed. The 1 appraised value of the property was $170,000. I would like the stated value of my home reduced to this value. The appraised value can be verified through Kate Wilson of Waterfield Mortgage Company at 612/853 -0222. I am temporarily residing at the address above. If you have further questions please contact me at the numbers listed. Sincerely yours, Tony Misslin 1 1 1 .. •. .. . ... _ .. _ ... ..... . .----_—.. — ....._ _. 1 . ..yalpirsear. 46422513 P.04 FILE COPY 1 I Jacobson Appraisals, Inc. SALES COMPARISON ANALYSIS I • •... r.i. zz,tazr, •;• gm niu: WM, TgAtine '4 , Vir ■tgi trt • 7 V.="11 ValiewaraV a VAVNn'ire P rAqttrati7 • 441174,4' Pe arta?' 11'.' 1 .4 Ar mg I. vg: - .'l irig,`, trig% :94;1:14 wtd.rwt.31°• rgarA;zr i ) PfuttrMi li t 41% 1 4 . 11*= . 74 k t;:: d 4 ■:',1. : 1 trtgaii, !.: I k,:i1111.1•1=111111111.1 , , , mot af•AL11. I -ar•IL =IN . . " - ..NINIQ''VaM!TEI....1111 • IA P A - = . 0 . 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APPEAL TO BOARD OF REVIEW, 1993 Name: 1 ` r_ T I K) K tti L lA c 1 At ok) Address: Z ? o tz_ (ham �_ Av ' City: exce-(51 1 l`vl 33 / Zi p: 5 Home Phone: Y7y - y 70 1 Work Phone: 9 y.5 - c/Oc7 7 Parcel I.D. Number: 55o , I want my property reviewed because: j , �� � � SSE �t1v' 9 ,20& 1793, v (1a_, 900, 7co , A/0 a Le 6 .vN , .- , ct AZ Gam, C a-, 1 0 :6 vv. 1 161 103 / 3Ele , C ) ,&24 - 71c , 6 -e" 1 4 , -s-,2nt . Lo1- • t x v/ Data reviewed by Assessor: / / (Initial & date /time) Action Taken by Board: Approved as Recommended Adjusted as Noted 1 RECEIVED APR 1 1993 CITY OF CHANHASSEN 1 ' Board of Review Property Assessment Carver County Subject Property: 695 Pleasantview Rd. ' Reg. Land Survey #18 Lot A & Und. 1/3 in lot D Parcel t# R 25.6790010 Class - Res. Hstd. Dear Board: ' My 1990 assessment value was $135,000. My 1991 assessment value was $135,000. My 1992 assessment value was $145,000. Along with that ' increase came a 16% increase in my property taxes. My new assessment value for 1993 is $157,3000. There are no market forces that suggest such an increase is warranted. There have been no improvements to my property to justify this increase. Therefore, I am appealing my 1993 ' assessment value. This increase represents a 16.5% increase in the value of my home over 2 years, that is 4 times higher than inflation. 1 Sincerely, /N; 0/I - Mike Clark 1 1 1 1 1 1 1 1 April 16, 1953 To: Board of Appeals Chanhassen. Minnesota = ' Dear Sir: I am filing a letter of appeal on the notice of assessed valuation/taxes on the follc'wino property. IF Green Acres ihinnewasrta Par} ID# 7008 Lot -035 �T.. Class Hes. HSfD the only improvements to the property were residing because I couldn't keep paint on the oid sidino and an existing window replaced Dv a bay window. The estimated market value increase of $12.100 is excessive. This resulted in a tax increase of 43.2X which is extremely unfair. An adiustment of this matter will be oreativ appreciated. Trunk vo_+u. Ralph H. Livinast_ 2631 Orchard Lane Excelsior. MN 55331 1 1 __ _ ___ _____. I___ _ I ' 0 ,(.ei 0 r re„,,,e .., _ _ ___ _ ..._ _____ _ _ _ _ __ _ ________ ___ -- � - Pia_ Ualv{ Gtr 1/4f4. dy _ _ - — oLii Se c, n'� r •� X14 /u e 6 - - - - ._ __ ___ ..._________:___A_tp_11 5,000 ill' 7 y.etp‹.5 ..___Ik I .,._e_r-tc _‘t6.1_7 _ 4 *t - ' c r 111---- - • - V\ O vwc j Kd_1) .41-e rr -.. IJ•Zie y uei5 c ct,e n 4._ 00'1._ - 5 _ ._ ►` 1" 5 rr tidT wo 7? C 1 ?O C -1.4' I I � ! : l(/_ a y J e / (A€ 1 e rt o 'JILL 5Aica /�S1 Il �`� - 0 141l4 n. f ,- - - W. Our _ — S4 r v o fd 1 s w I _ / C°�'^Pai�' iv, 7g ihos/ - e axt - ____to a_ . �0 d7' A/4 ei ✓vc-o( 7 rQ 17.1 t _I 5__._ v Pr, 146 1�.. rte$/ - �1,_ / — b00 E •T l T f310 ci;i ,s∎e 4 l\.;'j�J�: %‘`--"'`:-- II C H A S K A B LS 18 MPLS MP 554 D3: • .43_ =2,J : 12 -- -- DeR4* 3 -- - -- - -- fV F AB IiAR24 9a c �c '7. .�y' 9 Tffi �w,3 imit. FOR 1 93 . A ' ; — - — 1 47,2 INN• � � _ , 1 i >�,`„ °�a IF GREEN ACRES: - ' PHEASANT HILL 2ND LOT - 014 BLOCK -002 .21 AC - - PROPERTY CLASS PARCELu R 25.6040230 RES. HSTD - KIM W C MICHELE J STERN 11 -- - ---- 6411 WHITE DOVE DR EXCELSIOR, MN 55331 ' You may make an appeal attending in Y pPe by g person, by representation or by sending a letter to the Board of Review on APRIL 19, 1993 7PM CHANHASSEN CITY HALL I If you disagree with their decision, you ma then ap eal t the County Board of Equalization 9:00 AM JUNE iit,1it nnoi 11eJAI�NNN11404 1fiiNOUS E Please call the County Auditor's office to set up an appointment for County Board of Equalization . -. I, 1 1 /// c th 3 \ 1 , 553rd 1 r ` )Z ti7 Q x ,2,5 3`P 1 cr; - ■ I q31 azefLz C 2- S S O Ca Cs 3 r)) / 9 `f ! ' 7 s. A Lam ! J ' l/I L Q- f� �(f/J i - C 1 ■ 7 `, o *►,o cr- v\.cr -` 1 c_e 4 :SAX oa - , _ 9 o 1 rnez 1 • 7a'..(,C.J 1 1 4 1Zir 44-.? -�bzS 1