Details for Public Notice KOOCHICHIN

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Public Notice KOOCHICHING COUNTY BOARD OF EQUALIZATION Opening Session 2015 - Tuesday, June 16, 2015; 1:30 p.m. MEMBERS PRESENT: Commissioners Pavleck, McBride, Skoe, Ecklund, Adee Auditor/Treasurer Bob Peterson MEMBERS ABSENT: None COUNTY STAFF ATTENDING: County Assessor Peterson, Administration Director Briggs OTHERS ATTENDING: Dan Ganter, City of International Falls Mayor Bob Anderson and Administrator Ken Anderson Oaths of Office were conducted for members of the County Board of Equalization. The County Board of Appeal and Equalization Certification Form was completed with two of the Board members having training certification. The Chairman opened the Board of Equalization (BOE) session to review 2015 property valuation and classification for taxes payable in 2016. The Auditor-Treasurer stated that there was one scheduled appointment for today's session and one written appeal was provided the Board. The County Assessor opened with a report on the Department's work plan and what was done for the 2015 assessment year. The Assessor stated that the State has ordered a 5% increase to the Residential and Non-commercial Seasonal Residential Recreational Structures in School District 363 as well as a 5% decrease in land valuation for certain classed properties county-wide. The Assessor stated that he did appeal the building valuation increase order but was denied. The end of June the official State Order for adjustment of the 2015 building and land assessment in the SD 363 area will be received. The Board and Assessor reviewed the process of State Orders with the City of International Falls representatives in attendance. It was explained to them that the State Order process does not provide the property owners a second notice that their assessment has changed from the local assessment notice they received in the mail earlier in the year. It is not until they get the TINT Statement in November that they would notice a different valuation and/or classification due to a State Order change. The County could put out a second notice to property owners having their valuation and/or classification changed by State Order but the property owners will have no right to appeal a change by State Order. A Board member felt the County should notify the property owners because this year's change will be in his District and he will receive the phone calls. The Administration Director stated that if the County were to do this, it should be done after the changes are in the system so if calls come into the Assessor's Office the information is there for staff to respond to the property owner. The Assessor reviewed the schedule used to determine lakeshore lot value in preparation of the scheduled appeal. Previously lots were valued by front footage and not by length. The matter arose when a person sold the back part of the lot and wanted a land value reduction. Now the Department has changed to a tier level value schedule which values the lakeshore back 200 feet with a lower value tier applying to the land further back. So now lakeshore lots are valued by both width and length. The Board Chair opened session for Appeals: 1. Dan Ganter, Parcel # 15-089-01120: He has 70 Foot Lake Shore Lot 12, Block 1, in Sunset Cove Addition. He stated that it is a substandard lot, should be 100 feet. He was told that his building footprint can be no more than what he has now so the value of this lot should be lower than a standard 100 foot lot. The Assessor stated that the land value went from $84,000 to $104,200 and the building valuation is $98,300. In response to the question, the property owner stated that he is not appealing the building valuation and further stated that the back of the lot is swamp. The Assessor reviewed the land valuation schedule. Because the lot is 70 feet the price per foot goes up which is justified by the sales. Regarding the back lot, he displayed maps comparing this back lot to actual swamp lands indicating that the back lot is not swamp. The Assessor recommended no change in the land valuation as the schedule formula justifies the valuation. The Board members confirmed the Assessor's position as they did not see information to contradict the Assessor's assessment of this property. 2. Letter received from Robert and Faye Thomson, Parcel # 15-066-02030 (Lot with garage in the Plat of Glenhaven). The property owner is contesting the 2015 assessment of this property on the basis that it does not reflect the current actual market value. Property owner appealed the property value in 2013 and 2014 for the same purpose. The property value did not change from 2013 to 2014 but in 2014 the Assessor checked the garage which was valued with a cement floor and it was a dirt floor so he changed the building value from $7,200 to $5,767 bringing the overall value from $30,500 down to $29,067. The Assessor recommends no change in the 2015 valuation of this property. Board members agreed that they did not see information to contradict the Assessor's assessment of this property. With no other appeals, the Board Chair recessed the meeting at 3:00 p.m. and will reconvene on Tuesday, June 23, 2015 at 6:00 p.m. KOOCHICHING COUNTY BOARD OF EQUALIZATION Reconvened 2015 Session - Tuesday, June 23, 2015; 6:00 p.m. MEMBERS PRESENT: Commissioners Pavleck, McBride, Skoe, Ecklund, Adee, Auditor/Treasurer Bob Peterson MEMBERS ABSENT: None COUNTY STAFF ATTENDING: County Assessor Peterson, Administration Director Briggs OTHERS ATTENDING: George Aitchison, Al Linder The Board Chair reconvened the 2015 County Board of Equalization. Auditor/Treasurer stated there was one scheduled appointment and Administration Director stated that there were no written appeals received. Meeting was opened for appeals. 1. George Aitchison, Parcel # 28-031-12100 and 28-032-00300: Property owner stated that his valuation took a healthy jump. In review of his 38.75 acre parcel which includes his home, garage and other out buildings, the building valuation went from $76,100 to $122,300. He feels the meaning of Estimated Market Value is the number that is marketable and does not feel he can sell the property at the Assessor's value. In addition, he stated that pole shed values should have a shorter life span than what the Assessor has in his schedules. The Assessor reviewed the assessment record for the main parcel. He stated that the last time the valuation was looked at on this property was 1996 and the building valuation was done per the established criteria and schedules based on sales and construction cost. He further reviewed the components of the assessment system where building age, property location, and building condition are taken into account. Regarding the second parcel with the pole shed, the building value is at $6,240 after depreciation. The property owner feels that at some point the building should come off the assessment role completely as it is not worth anything but the Assessor stated the schedules provide that the building is always going to have some worth as long as it is a useable building. The Assessor recommended no change in the valuation placed on these parcels. In poll of the Board, they concurred with the Assessor after review of the information. 2. Walk In: Al Linder: The property owner stated that he had questions and did not have a specific appeal. He inquired on valuation of land as he owns about 500 acres of farmland in SD 361 as he felt the value was high for the land being all pasture and having land unusable due to wetland and the river running through the property. The Assessor stated that there was no land value adjustment in SD 361 for the 2015 assessment year but noted that the State Order to decrease land value 5% would impact this property. Further, he explained that the land value tier now is three rates and that his land is classed at Rate 1. The property owner stated that all the land including the woods is pasture and the Assessor stated that current rating includes pasture lands. With no other appeals submitted, the County Board of Equalization acted on the business coming before the Board. BOE2015/06-01 Motion by Adee, seconded by McBride accepting the recommendation of the County Assessor for valuation of properties reviewed by the County Board of Equalization: Dan Ganter, Parcel # 15-089-01120 no change; Robert and Faye Thomson, Parcel # 15-066-02030 no change; George Aitchison, Parcel # 28-031-12100 and 28-032-00300 no change. Voting yes: Pavleck, McBride, Skoe, Peterson, Ecklund, Adee. Motion carried. With no further business, the Board Chair adjourned the 2015 County Board of Equalization at 7:05 p.m. The Journal July 18th, 2015

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