HomeMy WebLinkAbout04-08-91 CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL 8, 1991
The meeting was called to order at 7:00 p.m. by Acting Mayor
Sindt. Roll call was taken. Present: Councilmembers
Ruhmann, Sindt, Mulvihill and Harvey. Absent: Mayor Zaun.
Also present: B. Erickson, City Administrator; D. Feller,
Finance Director.
ITEM 2
Mr. Erickson .provided a property tax overview, explaining
that the purpose of the Board of Review meeting is to deal
with the market values of property. The residents in
attendance would have an opportunity to .meet with the
appraisal staff from the Dakota County Assessor's Office to
discuss the market value placed on their property for taxes
payable 1992. He explained that the responsibility of the
Board of Review is to determine whether the taxable property
in the City has been properly valued by the assessor.. He
further explained that some residents. may be eligible for a
property tax refund from the State of Minnesota i.f their
taxes have increased by more than ten percent. Some property
owners may also be eligible for a refund if their .annual
income is less than $35,000. per year, the amount of that
refund being based on annual income.
Mr. Fe]1er provided an explanation/interpretation of the
.property tax statement that each property owner receives from
the County. He then provided a pie chart showing how
.property taxes in the City of Lakeville are allocated to the
various .taxing jurisdictions. The 2991 property tax chart
showed .57.4% going to School District 194, 21.4 % to Dakota
County and 18.8% to the City of Lakeville.
Marvin Pulju, Dakota County Assessor, and Bill Peterson,
Assessing Services Manager for the Assessor's Office,
provided an overview of the valuation procedures and
process. They explained that all land values were
re-evaluated for 1991, as well as commercial/industrial
structures and apartments. Townhomes were valued using. the
CAMA (computerized mass appraisal) system, and all new
construction as of January 2, .1991, that is either complete.
or partially complete has been evaluated.
Mr. Pulju explained that Open Book. Meetings were held. in
March to give property owners an opportunity to review their
1991 evaluations with the appraisers. Two .hundred forty-four
residents from Lakeville. attended these .meetings. If, after
meeting individually with an appraiser, a resident feels
his/her issues have .not been resolved, he/she has the
CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL 8, 1991
PAGE. 2
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opportunity to appeal the assessment to the local Board of
Review. Property owners have the: opportunity to further
appeal their assessment to the County Board of .Equalization,
and .then, if still not satisfied, may file a petition .with
the State Tax Court.
Mr. Peterson explained that State law requires sales taking
.place between October 1, 1989. and September 30, 1990 be
considered and used as the basis for the 1991 assessment. He
.further stated that the assessed value arrived at by the
County Assessor must, by law, be somewhere between 90% and
100 of market value. The County's ultimate goal is to
achieve market value (what the property could be sold for on
the open market). The Assessors are also responsible for
proper classification of the property.
ITEM 4
General questions from property. owners:
A resident asked about the State's requirement to maintain
100 of market value. Mr. Peterson explained that prior to
1987, the assessor was only required to maintain a median
• level of assessment of 85% of market value.
A resident asked why some residents received a revised
valuation notice. Mr. Peterson explained that large tracts
of land took longer to complete the valuation process, and
revised notices were sent after final completion.
A resident asked what information the County uses to base its
evaluations on. Mr. Peterson explained that all property
sold in the City between October of 1989 and September of
1990 is .considered when determining the 1991 assessment. Any
characteristic of the property that would have an impact on
the market .value. is considered. The fluctuation of values
from .year to year depends on the real estate market.. Mr.
Peterson explained that the County is in the process of
physically inspecting all residential property to confirm the
accuracy of the County Assessor's records. This data is
entered into the CAMA system.
A resident voiced concerns and frustrations regarding the
valuation and classification of her property.
Mr. Erickson explained that before the City Council adjourns
as the Board of Review, all appeals wiJ1 be considered. He
.urged .residents. to see the. process through and contact City
officials if they don't agree with the final results of their
• appraisal.
CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL 8, 1991
PAGE 3
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A resident asked if valuations are going to em sta ,
and Mr. Peterson explained that it will depend on what
happens in the real estate market.
A resident asked who, other than the assessor, knows .the
assessment formula. Mr. Peterson explained that the County
follows standard appraisal procedures set by the State and is
required to deal with properties on a mass appraisal basis.
A resident asked if values are still expected to change if
all factors remain stable. Mr. Peterson explained that
values should remain relatively close to where they are now,
with the exception of a slight fluctuation with the
re-calculation of market values.
A resident asked if the market value of agricultural land is
based on total acreage alone. Mr. Peterson explained that in
addition to total acreage, physical characteristics of the
property are also. considered when determining market value.
A resident stated she approves. of the valuation process, but
does not approve of the taxes against her property as a
result of the market value. Mr. Peterson explained .that the
Assessor cannot control spending by the jurisdictions which
determine property taxes, i.e. City, County and School
District.
Councilmember Mulvihill explained that some of the
characteristics of a ..home that are put into the computer
system, which generates market value, include type of home,
year built, number of bedrooms and baths, type of heat, air
conditioning and several other characteristics.
Councilmember Harvey pointed out that the bulk of the tax
payers' dollars is going to School District 194 (57~) to pay
for new school buildings, which the residents of that school
.district approved in a recent bond referendum.
The Council recessed the Board of Review meeting to allow
residents to discuss individual appeals with the Dakota
County Assessor°s personnel. Time: 8:00 p.m.
Mayor Zaun arrived at the meeting. Time: 9:15 p.m.
Mayor Zaun reconvened the Board of Review meeting at 10:10
p.m.
91.62. Motion was made by Sindt, seconded by Harvey to continue the
Board of Review meeting to Wednesday, April 24th, at 7:00
• p.m.
• CITY OF LAKEVILLE SPECIAL COUNCIL MEETING
APRIL 8, 1991
PAGE 4
Councilmember Harvey asked the Assessor's Office to make
every effort to complete reviews with individual residents
prior to April 24th so residents can appeal to the Board of
Review at that time if they so choose. Mr. Pulju explained
that a resident's attendance at tona.ght's meeting (assuming
they signed the County's registration form) serves the same
purpose as a written .letter of appeal and preserves their
right. to further appeal.
Roll call was taken on the motion. Ayes, Zaun, Sindt,
Mulvihill, Harvey, Ruhmann.
91.63 Motion was made by Harvey, seconded by Mulvihill to receive
letters of appeal from residents, the list of attendees from
the Open Book .Meetings and the attendance log from. tonight's
Board of Review .Meeting, (letters and lists on file in the
City Clerk's office).
Roll call was taken on the motion. Ayes, Sindt, Mulvihill,
Harvey, Ruhmann, Zaun.
There being no other business, Mayor Zaun adjourned the
meeting at 10:15 p.m.
Respectfully submitted,
Dennis Feller, Finance Director
Du ne Zaun, or
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