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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 STATE BOARD OF EQUALIZATION ID n V — w ^= Y. =— N c O A V .N A V L r � = � = !• �I •� iJ ii r y as •• � u .� � , ;,; � C � 9 i 'v 'v ai C � .. __ C� N • J t e— — V L C C C ev �' 0. C C t6c N C .O ?�.— �' 'L • j r ba ` C ' ^ •'L7 ^.•= O. 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L 3 y E boo O O 4 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