04/24/1990 - City Council Speciala
SPECIAL CITY COUNCIL MEETING
APRIL 24f TUESDAY
6530 P.M.
JOHN METCALF SCHOOL
I. BOARD OF REVIEW
II. OTHER BUSINESS
III. ADJOURNMENT
MEMO TO: HONORABLE MAYOR AND CITY COUNCILMEMBERS
FROM: CITY ADMINISTRATOR HEDGES
DATE: APRIL 20, 1990
SUBJECT: BOARD OF EQUALIZATION MEETING
The annual Board of Equalization meeting for the City of Eagan
conducted by Dakota County is scheduled for this coming Tuesday,
April 24, 1990, at 6:30 p.m. at John Metcalf School.
The City Council is required to have a quorum and open the Board
of Equalization meeting promptly at 6:30 p.m. A representative of
the Dakota County Assessor's office will then make introductory
comments to any and all residents in attendance and answer general
questions about the method of calculating market value, assessable
value, and most importantly, the property tax. Once general
questions have concluded, residents will have an opportunity to
meet with an employee of the assessors office and review in private
their parcel and raise any questions regarding their property tax
statement at that time. The County Assessor's office has completed
a parcel by parcel review of approximately half the community this
year which has resulted in high increases on many of these parcels.
There could be a number of residents present for this reason. Two
(2) reasons why there may be a lower turn out of property owners
than originally expected are 1) there were 473 property owners from
the City of Eagan that attended the open book meeting that was held
at the Eagan Library facility during March and, 2) due to a change
by the state legislature in the rate used to calculate residential
homesteaded property tax rates, many residents receiving their
property tax statement have realized a significant decrease in the
amount of payable property taxes for 1990.
Attached on pages _62— through for your review in
preparation for the Board of Review this coming Tuesday is
information that was compiled by Marvin Pulju, Dakota County
Assessor.
Members of the City Council are not required to stay for the entire
meeting, however, it is essential that we have a quorum at 6:30.
Please be reminded that City Councilmember Pawlenty will be out of
town until Thursday, April 26.
City Administrat
Attachments
cc: Gene VanOverbeke, Finance Director/City Clerk
TLH/j eh
1990 ASSESSMENT INFORMATION
The 1990 Assessment, like each of the annual assessments,
affects all the property owners of Dakota County. State Law
requires the assessor to reassess all property every year.
State Statutes read, "All real property subject to taxation
shall be listed and assessed every year with reference to its
value on January 2nd preceding the assessment."
Minnesota Statute 273.11 reads, "All property shall be
valued at its market value. In estimating and determining such
value, the assessor shall not adopt_a lower or different standard
of value because the same is to serve as basis for taxation, nor
shall he adopt as criterion of value the price for the aggregate
with all the property in the town or district but he shall value
each article or description of property by itself, and at such
sum or price as he believes the property to be fairly worth in
money."
The Statute says all property shall be valued at market
value, not may be valued at market value. This obviously means
that no factors other than market value issues (such as
personalities, politics, owner's income, etc.) shall affect the
assessor's value and the subsequent action by the Board of
Review.
Market value has been defined many different ways. Simply
stated it is "The most probable price estimated in terms of money
which a property will bring if exposed for sale on the open
market by a seller who is willing but not obligated to sell,
allowing a reasonable time to find a purchaser who is willing but
not obligated to buy, both with knowledge of all the uses to
which it is adapted and for which it is capable of being used."
The real estate tax is an ad valorem tax which is based on
the value of property and not on the ability of the property
owner to pay. The values placed on all real estate in Dakota
County are based on the estimated value of land and the
improvements upon the land, while no consideration is given to
who owns the land
Market values for most residential properties were generated
using a computerized appraisal system. This system was purchased
by Dakota County in early 1988. Assessor staff has been
transferring the appraisal data/characteristics into the computer
during the past year & a half.
Building characteristics of each house were entered into the
computer system. The same type of information was entered on
IN,
each property, i.e. size, year built, effective year built,
exterior walls, # bedrooms, # baths, type of heat, air
conditioning, extras (such as fireplaces, outbuilding, decks) and
several other characteristics.
Over 10,000 sales were analyzed to determine what properties
are selling for. For the 1990 assessment, the law requires sales
taking place between Oct. 1, 1988 and Sept. 30, 1989 only, be
considered and used as the basis for the 1990 assessment.
Changes in market value for the 1990 assessment, taxes
payable in 1991, varied from large increases on some properties
to reductions in value on other properties. By using the LAMA
system to generate values, a greater degree of equalization of
like properties has resulted. Adjustments have been made to
recognize market differences between communities by using a
neighborhood factor. This factor will be further refined in
future years to recognize and adjust for the various
neighborhoods within each city or township.
Due to the large number of values being changed as a result
of using the new computerized mass appraisal system (CAMA) the
Assessor's Office conducted informal, open book meetings over a
ten day period in March. All property owners were invited to
attend one of these meetings to discuss their new valuation with
appraisal staff. over 2,000 people attended these meetings. The
number of people attending the open book meetings from -o
was approximately
It is hoped that the number of people requesting a hearing
before the various local boards of review will be reduced
significantly because of prior attendance at the open book
meetings.
RESPONSIBILITIES OF LOCAL BOARDS OF REVIEW
The town board of each town, the council or other governing
body of each city, is the Board of Review except in cities whose
charters provide for a Board of Equalization. The County Assessor
shall fix a day and time when the Board or the Board of
Equalization shall meet in the assessment districts of the
County. On or before February 15th of each year the Assessor
shall give written notice of the time to the city or town clerk.
The meetings must be held between April 1 and May 31 each year.
The clerk shall give published and posted notice of the meeting
at least ten days before the date of the meeting. The Board
shall meet at the office of the clerk to review the assessment.
and classification of property in the town or city. No changes
in valuation may be made by the County Assessor after the Board
of Review or the County Board of Equalization has adjourned.
This restriction does not apply to corrections of errors that are
merely clerical or administrative in nature.
The Board shall determine whether the taxable property in
the town or city has been properly placed on the list and
properly valued by the assessor. If real or personal property
has been omitted, the Board shall place it on the list with its
market value, and correct the assessment so that each tract or
lot of real property, and each article, parcel, or class of
personal property, is entered on the assessment list at its
market value. No assessment of the property of any person may be
raised unless the person has been duly notified of the intent of
the Board to do so. On application of any person feeling
aggrieved, the Board shall review the assessment or
classification, or both, and correct it as appears just.
A Local Board of Review may reduce assessments upon petition
of the taxpayer but the total reductions must not reduce the
aggregate assessment made by the County Assessor by more than one
percent. If the total reductions would lower the aggregate
assessments made by the County Assessor by more than one percent,
none of the adjustments may be made. The assessor shall correct
any clerical errors or double assessments discovered by the Board
of Review without regard to the one percent limitation.
A majority of the members may act at the meeting, and
adjourn from day to day until they finish hearing the cases
presented. The assessor shall attend, with the assessment books
and papers, and take part in the proceedings, but must not vote.
The County Assessor shall attend the meetings. The Board shall
list separately, on a form appended to the assessment book, all
omitted property added to the list by the Board and all items of
property increased or decreased, with the market value of each
item of property, added or changed by the Board, placed opposite
tl
the item. The County Assessor shall enter all changes made by
the Board in the assessment book.
If a person fails to appear in person, by counsel, or by
written communication before the Board after being duly notified
of the Board's intent to raise the assessment of the property, or
if a person feeling aggrieved by an assessment or classification
fails to apply for a review of the assessment or classification,
the person may not appear before the County Board of Equalization
for a review of the assessment or classification. This paragraph
does not apply if an assessment was made after the Board meeting,
as provided in Section 273.01, or if the person can establish not
having received notice of market value at least five days before
the Local Board of Review meeting.
The Board of Review or the Board of Equalization must
complete its work and adjourn within 20 days from the time of
convening stated in the notice of the clerk, unless a longer
period is approved by the Commissioner of Revenue. No action
taken after that date is valid. 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.
A nonresident may, at any time, before the meeting of the Board
of Review file written objections to an assessment or
classification with the County Assessor . The objections must be
presented to the Board of Review at its meeting by the County
Assessor for its consideration. (M.S. 274.01)
Jai
RESPONSES TO TYPICAL TAXPAYER QUESTIONS
1. Q. Why did my taxes increase?
A. The fundamental reason for increase in taxes is increased
government spending. The government suffers from
inflation just as individuals do, as well as demands for
increased services.
For property taxes payable in 1990, there were some
changes in State aids to school districts and local units
of government.
2. Q. Market Value and Property Class - How do they affect
property taxes?
A. The market value amount represents the assessor's
estimate of your property's actual market value. MARKET
VALUE is defined as the most probable price that a well
informed buyer would pay a well informed seller for a
property without either party being unduly forced to buy
or sell.
PROPERTY CLASS is the class that has been assigned to
your property based upon the use of your property.
Different class rates for various uses of property have
been established by state law. These class rates are the
same throughout Minnesota. Depending on the class rate
of your property, your final tax may be more or less than
another property of the same market value with a
different class rate.
3. Q. What is gross tax capacity?
A. The gross tax capacity is calculated by multiplying the
estimated market value by the gross class rate for that
type of property.
4. Q. What does the term HACA mean?
A. HACA is the homestead credit and agricultural credit paid
by the state directly to the local units of government.
5. Q. What is the net tax capacity?
A. The net tax capacity is calculated by multiplying the
estimated market value by the net class rate for that
type of property. For example, residential property
homesteaded for payable 1989 had a classification
percentage of 2.17% on the first $68,000, 2.50% on
$68,000 to $100,000, and 3.3% for everything above
$100,000. For the payable 1990 taxes the net tax
capacity percentages will be 1.0% for the first $68,000,
2.0% for $68,000 to $100,000, and 3.0% for everything
above $100,000.
Upon request, the Assessor's office will mail a sheet
showing the tax capacity percentages for all property
types.
6. Q. What are the steps for calculating net taxes?
A. A hypothetical example is:
1. Market Value single resident home = $125,000
2. Classification = Residential Homestead
1st $68,000 x 1.0% = $680
$68,000 - 100,000 x 2.0% = $640
$25,000 x 3.0% = $750
Net Tax Capacity of $2,070 x local tax rate of 97.703
NET TAXES = $2,022.44
7. Q. Why are non -homestead taxes so much higher than
homestead?
A. Many individuals think that the non -homestead tax burden
will be $700 or $725 higher than the homestead tax
burden, because that is the figure that used to show on
the property tax statement. This is incorrect. The
property tax benefits of owning and occupying one's own
home are reflected not just in the State Paid Homestead
Credit, but also in calculation of the net tax capacity
from the market value. The tax capacity percentages on
homestead property are 1.0% on the first $68,000, 2.0% on
the next $32,000, and 3.0% on all values above $100,000.
The tax capacity percentage on non -homestead property is
3.0%. This serves to reduce the net tax capacity and
hence the tax. For example, a $100,000 home with a local
tax rate 97.703% would have the following tax burdens:
- Homestead Tax, $1,289.70
- Non -Homestead Tax, $2,931.10 (or $1,641.40 more
than full Homestead)
The relative tax burdens between different types of
property (residential versus industrial versus
apartments) as well as different classifications within
the same type of property (Homestead versus Non -
homestead) are policy decisions made by the Minnesota
State Legislature.
8. Q. I bought my house last year during the year. Why are my
taxes non -homestead for payable 1990?
7
A. Taxes payable in 1990 are based on the valuation and
classification as of January 2, 1989. If your property
was not owned and occupied as of January 2, 1989, the
taxes payable in 1990 will be at the non -homestead rate.
If you were to have owned and occupied your property by
June 1, 1989, it would be classified as mid -year but
receive the full homestead rate.
9. Q. What is the Fiscal Disparities Program?
A. The program provides for the
of the commercial/industrial
metro area since 1971.
A percentage of the property
commercial/industrial parcel
county uniform rate.
10. Q. What is a TIF District?
sharing of 40% of the growth
tax base in the seven -county
tax on each
is calculated at the seven -
A. Tax Increment Financing - TIF districts are created to
aid new development. Generally bonds are issued to
finance special improvement projects, to provide write
downs of land costs, to provide a'catalyst for
development that theoretically would not have occurred
without the assistance (referred to as the "but -for"
test). A base year is established and as market value
increases the additional tax generated is used to pay off
the TIF bonds.
11. Q. What is the Property Tax Refund Program?
A. There are two programs:
1. An income based refund for renters and homeowners.
The income based program is to insure that person's
property taxes do not become disproportionate with
their income. The refund schedules and filing
information is contained in the Department of Revenue
booklet, 111989 Minnesota Property Tax Refund" which is
available by calling 296-3781. The refund does not
apply to tax increases resulting from new
improvements.
2. State -reimbursed targeting refund is for homesteads,
some commercial/industrial, and seasonal recreational
property.
Residential homestead property - for taxes payable in
1990, an increase in property taxes would have the
owner paying the first 10%; the state pays 75% of the
next $250 of increase and 90% of any increase above
that. Forms and information is available in the
booklet from the Department of Revenue, 111989
Minnesota Property Tax Refund." Copies and
information is available by calling 296-3781.
Targeting does not provide refunds to tax increases
resulting from new improvements.
12. Q. What can I do about my taxes?
A. The assessor deals with classification and valuation of
the property, which provides the basis for the taxes, but
not the specific tax amount. If the classification or
valuation is in error the first step is to discuss your
concerns with the assessor. If an agreement cannot be
reached, a more formal method of appeal is necessary.
There are basically three methods of appealing the
valuation or classification of a property. They are:
- the abatement process
- Local Board of Review, County Board of Equalization
- the Tax Court, including the Small Claims Division
The abatement process is an administrative appeal done
by the County Assessor.
The Local Board of Review meets in April and May to
respond to taxpayer concerns on the January 2nd valuation
and classification. These are generally informal
meetings where an individual will express his or her
concerns to the Board. The Board generally consists of
the City Council or Township Board Members. They have no
jurisdiction over taxes payable in the current year, only
about the January 2nd classification and valuation.
The County Board of Equalization has many parallel
duties with the Local Board, but has the additional
function of equalizing values between jurisdictions
within the County.
The Tax Court consists of three judges that comprise a
division of the Executive Branch of Government. They
hear all types of tax appeals, but spend a majority of
their time -in real estate. Filing information can be
obtained by calling the Tax Court at 296-2806.
7
i
VALUATION APPEAL PROCESS
NOTIFICATION OF VALUE
DISCUSSION WITH AND REVIEW BY
ASSESSOR
LOCALBOARD
I ABATEMENT
I I TAX ESOTA
COURT
COUNTY BOARD
MINNESOTA
OF
SUPREME
EQUALIZATION
COURT
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Subject to Approval
MINUTES OF A SPECIAL MEETING
EAGAN CITY COUNCIL
Eagan, Minnesota
April 24, 1990
A special meeting of the Eagan City Council was held on Tuesday,
April 24, 1990 at 6:30 p.m. at John Metcalf Junior High School. Present were
Mayor Egan and City Councilmembers Gustafson and Wachter. Absent were City
Councilmembers McCrea and Pawlenty. Also present was City Administrator Hedges.
The purpose of the meeting was to convene the annual Board of Equalization on
behalf of Dakota County.
BOARD OF EQUALIZATION MEETING
Mayor Egan called the annual meeting of the Board of Equalization
to order and asked a representative of the Dakota County assessor's office to
make a presentation to the audience of approximately 100 Eagan residents.
Mr. Bill Peterson, representing the Dakota County assessor's office,
provided instructional comments relative to how residents in attendance can
review their tax statements, specifically market value adjustments, and further
handle general questions pertaining to property tax valuations. After responding
to several questions from the citizens in attendance, the general meeting of the
Board of Equalization was adjourned. Mayor Egan and City Councilmembers
Gustafson and Wachter signed the Dakota County property tax assessment record
for all Eagan properties. Present were approximately fifteen (15) property
appraisers from Dakota County who met with various property owners on a one to
one basis located around the gymnasium in John Metcalf school.
ADJOURNMENT
The annual Board of Equalization meeting was formally adjourned at
approximately 10:00 p.m.
Date
TLH
.R ,
- 64 re -1 A
Fin n e Director/City Clerk