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CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL 10, 2000
Mayor Zaun called the meeting to order at 7:00 p.m. Roll call was taken. Present:
Council Members Sindt, Mulvihill, Luick and Mayor Zaun.
Absent: Johnson.
Also present: R. Erickson, City Administrator; D. Feller, Finance Director; L. Gustafson,
Deputy City Clerk.
BOARD OF REVIEW
Mr. Feller provided an overview of the property tax structure and the methods by which
property taxes aze calculated. He explained that the major factors that determine property
taxes aze:
• Mazket value
• Tax capacity class rate and resulting tax capacity value
• Tax capacity rate and resulting property taxes
The assessor's estimated mazket value is multiplied by the tax capacity rate to determine
• the tax capacity value. The tax capacity class rate is established by the State Legislature
and will vary by type of property classification. The tax capacity value is multiplied by
the tax capacity rate to determine the final property tax. Mr. Feller noted that Lakeville
has the lowest tax capacity rate of all cities in Dakota County.
Mr. Bill Peterson, Dakota County Assessor, explained that the assessors office is
responsible for determining 2000 property valuations, based on the current mazket
conditions, for taxes payable in 2001. The average value of residential property in
Lakeville increased approximately 10%. This significant .increase in values is reflective
of the market based on actual sales which occurred between October, 1998 and
September, 1999. The "Limited Mazket Value" Law states that the gable mazket value
for homesteaded residential properties cannot exceed 8.5% per year, excluding any
improvements to the property.
The County uses a Computer Aided Mass Appraisal (CAMA) system to calculate the
market value based on the property's physical characteristics and other factors, such as
mazket (sales) trends. He explained that the State Boazd of Equalization requires the
median value of assessment to be between 90% and 105% of mazket value. Lakeville's
median values aze at 95% of mazket value.
Mr. Peterson stated the County Assessor's Office conducted "Open Book" meetings in
Mazch. Eighty-nine people from Lakeville attended this yeaz's "Open Book" meetings.
• He explained that if residents in attendance have questions about their valuations, they aze
CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL 10, 2000
• PAGE 2
invited to meet individually with the appraisers this evening.. If, after the Boazd of
Review heazs appeals, property owners still feel that their. valuation is unjustified, they
may appeal to the County Boazd of Equalization and to the State Tax Court.
Mayor Zaun opened the meeting to general questions from the audience. A resident asked
that in evaluating single family homes how many. different categories aze used? Mr.
Peterson stated the County uses seven or eight azchitectural styles for comparison.
Another resident noted that the "This Old House" Law exemption has changed.. Mr.
Peterson said that effective as of July 1, 1999, the exemption was changed from 35 years
to 45 years.
Mayor Zaun recessed the council meeting at 7:25 p.m. to allow property owners in
attendance to meet individually with staff members from the County Assessor's office.
Mayor Zaun reconvened the Council meeting at 8:05 p.m.
Mr. Peterson announced that his staff met individually with thirteen property owners to
review their valuations. He stated that the Assessor's staff will conduct on-site
inspections with six property owners who were in attendance and will .contact the seven
property owners who had provided written appeals. The results will be presented to the
Board of Review prior to its reconvened meeting.
Mr. Erickson asked what the cost was to Dakota County. for the Board of Review
meeting. Mr. Peterson responded that to bring his entire staff of twenty appraisers to
this meeting will cost the County approximately $4,100. The Open Book meeting
expenses are less because the number of residents who attend is greater.
Mayor Zaun noted that the Dakota County website is a good resource for residents who
wish to research property values and sales.
00.65 Motion was made by Sindt, seconded by Mulvihill to receive letters from the following
property owners appealing the market values on their properties:
• Franklin Wicker, 9991 Oak Shore Drive
• Madonna Wheaton, 10331 - 204' Street West
• John and Marilyn Raplinger, 11897 - 210` Street West
• Judith Jorgenson, 16201 Glengary Court West
• Dave Hogan, 16796 Jonquil Trail
• Steven Franklin, 17703 Fieldcrest Avenue
• Kevin Dahl, 18698 Kanabec Court
• Roll call was taken on the motion. A es, Sindt, Mulvihill, Luick, Zaun.
Y
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CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL I0, 2000
PAGE 3
00:66 Motion was made by Mulvihill, seconded by Sindt to reconvene the Board of Review
meeting on Monday, May 1, 2000, at 6:00 p.m.
Roll call was taken on the motion. Ayes, Mulvihill, Luick, Zaun, Sindt.
Mayor Zaun adjourned the meeting at 8:15 p.m.
Respectfully submitted,
sl Gustafson, Deputy ity Clerk
Duane. Zaun, M
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