1. Board of Equalization and Review I C ITY OF
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i CHANHASSEN
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t' 690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317
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1 (612) 937-1900 • FAX (612) 937-5739
1 MEMORANDUM
ITO: Mayor and City Council
FROM: Don Ashworth, City Manager
IDATE: May 15, 1990
SUBJ: Board of Review and Equalization
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It is recommended that the procedures used in previous years be
1 followed again this year, i .e:
- Persons wishing to speak be informed of the necessity to
sign-in in the back of the room (a board advising citizens
1 of such will be at the entrance door and forms will be on
the rear counter) ;
II - The Council should announce its intent to listen to each
person present or to accept written comments (separate form
also available at back counter) , but that no responses are
I anticipated this evening. Prior to closing the Board of
Equalization meeting, the Council will instruct the
Assessor' s office to review each comment received and to
make a recommendation back to the Board for their next
I meeting. This closing procedure should include announcing
that the Board will review the recommendations of the
Assessor at their regular meeting on Wednesday, May 30,
1 1990.
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STATE OF MINNESOTA TAX COURT
COUNTY OF CARVER SMALL CLAIMS DIVISION
Robert G. Wolf,
Petitioner , FINDINGS OF FACT,
CONCLUSIONS OF LAW AND
vs. ORDER FOR JUDGMENT
County of Carver, File No. 88-24604
Respondent. Dated: August 25, 1989
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The above-entitled matter came on for hearing before the Honorable
M. Jean Stepan, Chief Judge of the Minnesota Tax Court, on August 10,
1989, at the Carver County Courthouse in Chaska, Minnesota.
Robert G. Wolf, the petitioner, appeared pro se.
Duane A. Bartz, Assistant Carver County Attorney, appeared on
behalf of the respondent.
IIThe Court, having heard and considered the evidence adduced at the
hearing and upon all of the files and records herein, now makes the
following:
11 FINDINGS OF FACT
1. Petitioner has sufficient interest in the property to maintain
this petition; all statutory and jurisdictional requirements have been
complied with, and the Court has jurisdiction over the subject matter
of the action and the parties hereto.
2. The petitioner owns the subject property at 7636 South Shore
Drive in Chanhassen, Minnesota, legally described as:
Lot 11, Block 2, South Lotus Lake 2nd Addn.
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3. The property is located on the south shore of Lotus Lake with
ill 100 feet of lakeshore frontage, and is improved with a single family
residence built in 1987.
4. As of January 2, 1988, the assessment date at issue, the house
was finished and occupied but the driveway and landscaping were not
yet completed.
I 5. Petitioners paid a totals/I $3 or—the n n bui'1T]l-ng--
as follows:
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II Land $ 90, 000
Building Contract 221,000
! Extras 14, 672
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IIThe price paid included the amenities not yet completed on the
I assessment date.
II6. The assessor ' s estimated market value for the subject property
ii as of January 2, 1988 was $310, 700. That value was reduced by the
local board of review to $293,100 ( 90% of $325, 672) .
• 7. The Court finds that the subject property had a fair market
value of $319, 200 on January 2, 1988 ($90, 000 for land, $229,200 for
the building) .'
8. Residential property in Chanhassen was generally assessed at
! 89.3 percent of market value for the 1988 assessment. Petitioner is
)
Itherefore entitled to equalization relief. The equalized value of
their home was $285,046 on January 2, 1988.
CONCLUSIONS OF LAW
1. The assessor ' s estimated market value for the subject property
as of January 2, 1988 shall be reduced on the books and records of the
County of Carver from $293,100 (as adjusted by the local board of
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11 review) to $285,046.
' 2. Real estate taxes due and payable in 1989 shall be recomputed
accordingly.
LET JUDGMENT BE ENTER i oCCORDINGLY.
pF MIN
,A BY THE COURT,
! ( fJe
Mi n sota Tax Court
DATED: August 25, 198• C
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MEMORANDUM
The petitioner claims that his home was overvalued for the January
' 2, 1988 assessment. He bases this claim on several factors. First,
'1 the assessor placed a value of $122,000 on the land, whereas the
contract price paid for the land in 1987 was $90, 000. There were also
items of construction included in the contract price which were not
yet completed on the assessment date.
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Other factors which petitioner claims negatively affect his home' s
value are the fact that the property is less than 200 feet from a
public docking area which is very busy and noisy on weekends, and the
homes built in the area since the fall of 1987 are of much lower value
than his own, generally under $200, 000. Petitioner claims that these
factors negatively impact the value of his own property to the extent
that he could never sell his home for what he paid for it. We make no
specific finding regarding these factors because their impact on value
was not evident on the assessment date at issue, January 2, 1988. The
impact of these factors should be considered for later assessment
dates.
Respondent offered the appraisal report and testimony of Orlin H.
Schafer, S.A.M.A. , the Carver County Assessor . Using the cost
approach Mr. Schafer estimated the value of the subject property to be
$319, 200 based on the contract price paid with adjustments for
• unfinished work. Using the market data approach to value Mr . Schafer
found an indicated value of $325, 700, which he adopted as his final
estimate of value.
We find that the cost approach is a much better indicator of value
for this case because the property was newly constructed on the
assessment date. Other factors in the marketplace would not be as
persuasive at this point in time as the actual cost of construction.
Whether the value of that construction cost holds up in future years
is a question not now before the Court.
Petitioner also claims that his property was unfairly and
unequally assessed when compared with other residential property in
Chanhassen. The 1988 Assessment/Sales Ratio Studies developed by the
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Department of Revenue indicate the following median ratios for
residential property:
9-Month Study 12-Month Study
Carver County 89.3% ( 423 items) 89. 8% (511 items)
Chanhassen 89. 3% (142 items) 89.3% (172 items)
Based on this data and giving greatest weight to the median ratio
in the 9-month study, we find that the general level of assessment for
residential property in Chanhassen was 89.3 percent of full market
value for the 1988 assessment. Petitioner' s property is entitled to
be valued at 89. 3 percent of its fair market value on January 2,
1988.
M.J.S.
It*Office of her certify that the attached instru
b a tine and correct copy of the original
"Court and of racer in nisi office.
"Court pile No
County D':r C ek ti e4-
lo�p�by p�!�ct Cout�actmp e
j' pepyhr CoYd •1 ilDif" kg DWI
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IDouglas H. Volkmeier
Sandra L. Blair
6420 Fox Path
N� Chanhassen, MN 55317
May 4, 1990
11 Chanhassen Board of Review
Chanhassen City Hall
Chanhassen, MN 55317
To Whom It May Concern:
Re: FLT-25270 Fox Chase
N� Lot-007 Bloc -001
My wife and I will not be available to attend the meeting
N� being held on May 15, 1990 at 7: 00 p. m. and therefore, want
to take this opportunity to formally protest the assessment
value placed on cur home at the above address.
m� We would like to make known the following:
' * The assessed value is significantly higher than
the purchase price of the home.
* This home is NOT located on the lake, nor do we
N� have lake rights or an access point.
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While the lot sire would appear to be generous,
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' consideration should be given to the fact that a
. water/utility easement runs thru the back yard,
ma � ing most of it unreachable and unusable and
quite frankly, an eyesore. (Should you be
N� wondering why we bought the lot under those
circumstances, we bought the lot in the winter and
were not aware of the easement. )
m� * The house contains under 2,700 square feet of
finished living space.
N� * The bouse has only �wo bedrooms.
We respectfully request that consideration be given to
N� lowering the assessment value of our home, more accurately
reflecting its true market value.
Thank you for your onsiderati n.
N�
~~ ��� nw � 0 Dougl as H. Vol kmeier Sandra L. Blair
CM DE CHANHASSEN
Mr. de Mts.Lowttl Swenson
1890 c� •
MAY 10 �
cior,X 55331
c .cmcwcwitiAssui
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May 10, 1990
I Chanhassen Board of Review
Chanhassen City Hall
690 Coulter Drive
Chanhassen, MN 55317
' We are the owners of our residence at 1890 Partridge Circle
in the Pleasant Hills Addition of Chanhassen. The notice of
assessor's estimated value of the property states that the
value to be $156,500.
' On December 14, 1989, we purchased the above property for the
price of $150,000. It has been our observation in the owner-
' ship of previous residences, that the assessor's estimated
value is somewhat lower than the marketable selling price.
We want to appeal the assessor's estimated value of $156,500.
We think that it is too high in comparison to the price we
paid. Please give this your attention and consideration.
IThank you.
Sincerely,
O��wsLlf
Af
Lowell aiid Audrey Swenson
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-CHICAGO TITLEINSURANCE COMPANY
CHICAGO TITLE AND TRUST COMPANY
BUYER'S/BORROWER'S SETTLEMENT STATEMENT PAGE: 1
ESCROW NUMBER: 002257965
CLOSING DATE: 12/14/89
BUYER: Lowell C. Swenson and Audrey P. Swenson
' SELLER: Corporate Transfer Service
PROPERTY: 1890 Partridge Circle, Excelsior, Minnesota 55331
CHARGE BUYER CREDIT BUYER
Sales Price $ 150,000.00 $
Earnest Money Deposit 3,500.00
Recording Fees 20.00
Funds Due From Buyer At Closing 146,520.00
' TOTALS $ 150,020.00 $ 150,020.00
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owell C. Swenson Corporate Transfer Service
u•rey P. son
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CARVER COUNTY
ORLIttf-.=S.0 t FEI1_ -_
I 600 EAST 411411;=ST E.T• BOX 10 \ = ._-. . `-- y
CHASKA MN �"S43318• _
NOTICE 5 �T ,":.�. , ":� -• .
ASSESSOR'S ESTIM�� elt O P ERTY ;X
DESCRIBED •556.500 1990 R 25.6040210
GRN AC LOWELL E AUDREY P SwENSON
IPiccIERrycLAsRESIDENTIAL 1890 PARTRIDGE CIR
FULL HOMESTEAD EXCELSIOR• MN 55331
I . PLT-25604 PHEASANT HILL 2P
LOT-012 BLOCK-002 .34 AC
I In making an appeal you may appear in person;send a letter or a representative to the meeting
of your city or town board of review on MAY 159 1990 at FPM
at CHANHASSEN CITY HALL
I If you disagree with their decision,next you make an appeal by going in person or by sending a
letter or a representative to the meeting of your county board of equalization in the
courthouse on *JUNE 1 B 19 Please call the County
Auditor's office to set up an appointment for county board.
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MAY 10 199j
CITY OF CHANHASSEN
May 8, 1990
Real Estate Tax Review Committee
' Chanhassen City Hall
690 Coulter Drive
Chanhassen, Mn. 55317
Dear Sir or Madam;
I have received my Notice of Assessment for my 1991 Real Estate taxes.
' My residence has been valued at $103,200. I think that when the valuation
was assigned, consideration was not given for the significant structural
damage to the attached garage. Frost has caused large cracks in the walls
' and the walls have been move several inches from where the belong.
I have been told that it will cost approximately $10,000 to repair
these damages and I feel this amount should be deducted from my real estate
' valuation.
My property description is:
PLT-25300 GREENWOOD SHORES
LOT-021 BLOCK-002
Thank you for your consideration in this matter.
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Sincerely;
9
Jim Landkammer
6901 Utica Lane
Chanhassen, Mn. 55317
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