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D Comments 2005 Property Evals CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone 952.227.1100 Fax 952.227.1110 Building Inspections Phone 952.227.1180 Fax 952.2271190 Engineering Phone 952.227.1160 Fax 952.227.1170 Finance Phone 952.2271140 Fax 952.227.1110 Park & Recreation Phone 952.227.1120 Fax 952.227.1110 Recreation Center 2310 Coulter Boulevard Phone 952.227.1400 Fax 952.227.1404 Planning & Natural Resources Phone 952.227.1130 Fax 952.227.1110 Public Works 1591 Park Road Phone 952.227.1300 Fax: 952.227.1310 Senior Center Phone: 952.227.1125 Fax 952.227.1110 Web Site www.ci.chanhassen.mn.us b MEMORANDUM TO: Todd Gerhardt, City Manager FROM: Justin Miller, Assistant City Manager"0.AA ~.. March 30, 2005 0 ' DATE: RE: 2005 Board of Review BACKGROUND Each year the City Council sits as the local Board of Review and Equalization. Attached you will find the duties and descriptions of a local Board of Review. On Monday night, residents will have the opportunity to provide either written or oral objections concerning their property valuation or classification. In the past, the Board of Review has listened to the individual comments and directed the County Assessor to contact each property owner to set up a time to review their request. However, if there are only a few residents present on Monday night, and the assessor feels confident in their valuation or is agreeable to a change, final action can be taken at this meeting. If further discussions need to occur between the assessor and property owner, staff recommends that the Board of Review make a motion to continue the hearing to April 25th at 6:00, and that the County Assessor provides a written recommendation for each objection that could not be acted upon at tonight's meeting. The City of Chanhassen · A growing community with clean lakes, quality schools, a charming downtown, thriving businesses, winding trails, and beautiful parks. A great place to live, work, and play. CHAPTER 21 Minn. Stat. §§ 469.310 to 469.320. . Real and personal property for the abatement and control of air or water pollution. There are a number of other specific types of properties listed as exempt from property taxes. Local governments in Minnesota may not generally exempt any land from taxation for the purpose of attracting or keeping industry. Under 2003 legislation, the commissioner of the Dept. of Employment and Economic Development (DEED) can designate up to 10 "job opportunity zones" (JOBZ) in areas outside the seven-county metropolitan area that meet specified economically-distressed criteria. These zones provide property tax breaks to businesses to encourage job growth and business investment. Contact DEED at (651) 297-1291 for information on Minnesota's JOBZ zones. A.G. Op. 474d (Aug. 28,1961). Go to DEED for the most up-to- date infonnation of Minnesota's JOB zones. K. Equalization procedures Once the assessors have completed their work, the city, county, and state levels of government review and modify the assessments with limitations. During this review, two kinds of corrections are possible: the governing body may check the assessor's lists for accuracy, hear individual complaints and make any necessary adjustments; and, the governing body may equalize the ratio of market to assessed market values. The first function is the sole concern of the city board of review, while the county and state boards devote more time to the latter task. When the entire procedure is complete, the county auditor puts the valuations in the records to use when making up the tax rate figures. Only when all three levels of government have reviewed and equalized the assessments, do they become the official assessed values. 1. City board of review Minn. Stat. § 274.01, subd. I(a). The city council serves as the board of review in cities unless the power is delegated to a special board of review or to the county, as described below. Minn. Stat. § 274.01, subd. 2. The city council may appoint a special board of review. It may delegate to the board all of the powers and duties the council would have if it acted as the board of review. The members of the special board of review serve at the direction and discretion of the council. The council determines the number of members, the compensation and expense payments, and the term of office. At least one member of the board must be an appraiser, realtor or familiar with property valuations in the assessment district. Minn. Stat. § 274.0 I, subd. 3. Instead of performing the duties of a board of review itself or delegating it to a special board of review, any city council of a city for which the county does the assessing, may transfer its local board of review or equalization power and duties to the county board. HANDBOOK FOR MINNESOTA CITIES 21-9 This chapter last revised 12/15/2004 Minn. Stat. § 274.01, subd. I(a), (e). Minn. Stat. § 274.01, subd. 1 (a). Minn. Stat. § 274.01, subd. I(g). Minn. Stat. § 274.01, subd. I (b). CHAPTER 21 The board of review meets in the city clerk's office. The city assessor and the county assessor must attend this meeting with their assessment books and papers. These officials may take part in the proceedings, but may not vote. The meeting date of the board of review must be between April 1 and May 31, and is fixed by the county assessor on or before Feb. 15 of each year by giving written notice to the city clerk. After receiving the notice, the clerk must give published and posted notice of the meeting at least 10 days before the date of the meeting. A majority of the members may take action at the board of review meeting, and may adjourn the meeting from day to day for a period of 20 days until they complete their work. After 20 days, the board has no authority and any action it takes is invalid unless the commissioner of revenue has granted an extension. In fulfilling its role, the board of review has three main functions: · It must review the assessor's list, making sure all taxable property in the city has been properly placed on the list. · It must review the assessor's valuations, striving to standardize the ratio between market value and adjusted market value for each individual piece of property. To accomplish this, the board may raise or lower valuations on individual properties, but it cannot increase valuations without notifying the property owner and giving that person an opportunity to be heard. · The board must hear and settle the complaints of individual property owners regarding the valuations on their property. Minn. Stat. § 274.01, subd. I(d). A local board does not have authority to grant an exemption or to order property removed from the tax rolls. Minn. Stat. § 274.01, subd. I(f). If a person fails to appear in person or through counselor written communication before the board of review after receiving notice of intent to raise the assessment, or if a person fails to apply for a review of the assessment, that person may not appear before the county board of equalization for a review of the assessment. An exception is when the assessment takes place after the meeting of the board of review, or when aggrieved individuals can establish that they did not receive notice at least five days before the local board of review meeting. Minn. Stat. § 274.01, subd. I(c). The local board of review may not reduce the total or aggregate amount of the county assessor's assessment by more than one percent. This means the board must often compensate for reductions in assessed values by making comparable increases in assessments against other parcels of property. Minn. Stat. § 274.01, subd. I(g). All complaints about an assessment or classification made after the meeting of the board must be heard and determined by the county board of equalization. 21-10 HANDBOOK FOR MINNESOTA CITIES This chapter last revised 12/15/2004