HomeMy WebLinkAboutBOR April 26, 2000
/ CITY of ANDOVER
BOARD OF REVIEW
WEDNESDA Y, APRIL 26, 2000
7:00 PM
7. Call to Order
2. Board of Review
3. Adjournment
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. '\ CITY of ANDOVER
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CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
ASSESSMENT NOTICE
NOTICE IS HEREBY GIVEN, Thafthe Board of Review - of the City of Andover,
Anoka County, Minnesota, will meet at the City Council Chambers in said city, at 7:00
0' clock P.M., on Wednesday the 26th day of April, 2000 for the purpose of reviewing
and correcting the assessment of said city for the year 2000. All persons considering
themselves aggrieved by said assessment, or who wish to complain that the property of
another is assessed too low, are hereby notified to appear at said meeting, and show cause
0 of having such assessment corrected.
No complaint that another person is assessed too low will be acted upon until the
person so assessed, or his agent, shall have been notified of such complaint.
Given under my hand this 14th day of April, 2000.
U oCto
I~O
Clerk of the City of Andover
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0
PHOOLDOC
, . . CITY OF ANDOVER
2000 ASSESSMENTIPAYABLE 2001
/ Total Number of Taxable Parcels: 9.349
Total Number of Parcels including Exempt and Forfeit: 9,804
Total Taxable Market Value, 2000 Assessment: $1,349,413,100
New Construction, 1999 Assessment: $77,511,084
Parcels with New Construction: 1,115 = 11.9% of Total
Total Taxable Market Value, 1999 Assessment: $1,149,082,700 . ..~
Net Growth '99 to '00 Including New Construction: +17.5%
Net Growth '99 to '00 Excluding New Construction: +10.7%
Total Market Value Including Exempt and Forfeit, 2000 Assessment: $1,409,403,500
Total Market Value Including Exempt and Forfeit, 1999 Assessment: $1,225,897,800
2000 ASSESSMENT - SALES RATIOS
~ # Sales Median Ratio Coefficient
Residential Single Family 722 94.5% 4.9
Multiples (Duplex, etc.) 0 .0% .0
Patio Townhome 14 93.0% 2.0
, Quad Homes 0 .0% .0
) Apartments 6 99.2% 4.5
Condominiums 0 .0% .0
CommerciallIndustrial 0 .0% .0
2000 ASSESSMENT - COMPARABLE SALES RATIOS
(Residential Single Family)
Municipality # Sales Median Ratio Coefficient
County of Anoka 5,196 94.4% 5.4
Anoka 218 94.5% 7.5
Blaine 859 94.4% 4.7
Columbia Heights 232 94.5% 6.8
Coon Rapids 947 94.4% 6.0
Fridley 278 94.4% 7.8
Andover 722 94.5% 4.9
Burns 48 94.4% 4.6
East Bethel 174 94.4% 5.9
Oak Grove III 94.5% 4.8
Ramsey 407 94.5% 4.1
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/ '\ City of Andover
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. 2000 ASSESSMENT AREA
:'''\ 2001 PROPOSED ASSESSMENT AREA
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March 7, 2000
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DEFlNITION OF MARKET VALUE
"Market value" means the usual selling price at the place where the property to which the term is applied
shall be at the time of assessment; being the price which could be obtained at a private sale or an auction
sale,ifit, is, determined by the assessor that the price from the auction sale represents an arm'3length
transaction: The price obtained at a forced sale shall not be considered. (M.S. 272.03)
"It is up to the assessor to form an opinion of the market value even when there is no market or sales to
aid in fixing y.;tiues. *'"'"Where there have been no actual sales for a long period of time, the~ is no way
of determining values except by the judgment and opinion of people acqUainted with the lands, their
adaptability for use, and the circumstances of the surrounding co=unity. "*'"* (State v. Fritch, 175
Minn. 478, 221 N.W. 725).
The above definition of market value is Minnesota's StatlJ!ory definition. However, many of the
professional appraiser/assessor organizations have developed their own definitions of market value which
may be more detailed than the statutory definition.
The International Association of Assessing Officers defincsmarket value in the following manner:
Market value is the most probable price expressed in terms of money. that a property. would bring if
exposed for sale in the open market in an arm's length transaction between a willing seller and a
willing buyer, both of whom are knowledgeable concerning all the uses to which it is adapted and
for which it is capable of being used.
The Society of Real Estate Appraisers defines market value as:
The highest price in terms of money which a property will bring in a competitive and open market
under all conditions requisite to a fair sale, the buyer and seller each acting prudently,
knowledgeably and assuming that the price is not affected by undue stimulus.
Other professional organizations have defined market value in approximately the same terms.
The definitions generally imply the consummation of a sale as of a specific date under the following
conditions :
1. The buyer and seller are typically motivated;
2. Both parties are well informed or well advised and each is acting in what is considered to be
their own best interest;
3. A reasonable time is allowed for exposure in the open market;
4. Payment is made in cash or its equivalent;
5. Financing, if any, is on terms generally available in the co=unity at the specified date and
typical for the property type in its locale;
6. The price represents a normal consideration for the property sold unaffected by special
financing amounts and/or terms, services, fees, costs or credits incurred in the transaction.
In other words, market value is the price that would tend to prevail under typical, normal competitive
open market conditions.
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274.01 ASSESSMENI'S; REVIEW, CORRECOON, EQUALIZATION 204
CHAPTER 274
ASSESSMENTS; REVIEW, CORRECTION,
EQUALIZATION
274.01 Board or review. 274.12 Duties or auditor and assessors.
274,03 Notice of meeting. 274.13 County boanI of equalization.
274.04 ~...s retUrn to auditor. 274.14 Length of semon; record.
174.05 Auditor's certificates. 274.16 COITCCled lists. .bstncu.
274.07 lis1 by pcrwn sick or absent. 274.17 Record; absU'3ct to county
274.08 CorrccUoo of books.' auditors.
274,09 Correction of false lisu and 274.17S vaiucs finalized.
returns. 274.1 g Abstract or realty assessment roll
274.10 Propcny omitted or undervalued. to town clerks.
::!74.11 Taxes a lien on property in
cx.aminer"s list..
274.01 BOARD OF REVIEW.
Subdivision 1. Ordinary board; meetings, deadlines, grievances. (a) The town board
of a town, or the councilor other governing body of a 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 equa1ization shall meet in the assess-
ment districts of the county. On or before February 15 of each year the assessor shall
give written notice of the time to the city or town clerk. Notwithstanding the provisions
of any charter to the contrary, 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 or classification which are intended to correct errors in judgment by the
county assessor may be made by the county assessor after the board of review or the
county board of equalization has adjourned; however, corrections of errors that are
merely clerical in nature or changes that extend homestead treatment to property are
permitted after adjournment until the tax extension date for that assessment year. The
changes must be fully documented and maintained in the assessor's office and must be
available for review by any person. A copy of the changes made during this period must
be sent to the county board no later than December 31 of the assessment year.
(b) 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.
(c) 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 adjust-
ments 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.
(d) 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, or an assistant delegated by the county assessor shall attend the meet-
ings. 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
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20S ASSESSMENTS; REVIEW. CORRECl10N, EQUAIJZATION 274.04
/
decreased, with the market value of each item of property, added or changed by the
board, placed opposite the item. The county assessor shall enter all changes made by
the board in the assessment book.
(e) 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 petson 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 273.0 I, or:;f the person can establish not having received notice
of market value at least five days before the local board of review meeting. , , .'
(f) 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 equal-
ization. A nonresident may, at any time, before the meeting of the board of review file >:":'~'~~\:~
written Qbjections 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 asses- ..: ,.';':t:.="
sor for its consideration. ~.'-~.""/~H"
Subd. 2. Special board; duties delegated. The governing body of a city, inclUding ..~.\:.;)}~~::
...,.....:.::,.....
a city whose charter provides for a board of equalization. may appoint a special board . '. '~"'-:~:'
~",'.'.".
of review. The city may delegate to the special board of review all of the powers and "."'-;:,~~~
duties in subdivision I. The special board of review shall serve at the direction and dis- . ." :~".:::!l::.:
:;;:~:.~~.
cretion of the appointing body, subject to the restrictions imposed by law. The appoint- . ,~. - ,.,.',;\''.0
I' "~d~~
ing body shall detennine the number of members of the board, the compensation and
expenses to 'be paid, 'and the tenn of office of each member. At least one member of the
/ special board of review must be an appraiser, realtor, or other person familiar with :; ;i~~l:~:
property valuations in the assessment district.
History: (2034) RL s 847; 1941 c 402 s 1; 1945 c 402 s 1; 1949 c 543 s 1; Ex1967
c 32 an 8 s 3; 1971 c 434 s 3; 1971 c 564 s 6; 1973 c 123 an 5 s 7; 1973 c 150 s 1; 1973 . .:?;;/:~
c 582 s 3; 1975 c 339 s 5; 1977 c 434 s 11; 1986 c 444; 1987 c 229 an 4 s 1; 1987 c 268
an 7 s 37; 1988 c 719 art 7 s 8; 1990 c 480 an 7 s 14 ."'--.'
". ~..
274.013 [Repealed, 1976 c 44 s 70] ..
274.02 [Repealed, 1949 c 543 s 2] . .~. 4..
274.03 NOTICE OF MEETING.
The clerk shall give at least ten days' posted notice of the time and place of the
meeting of the board of review. Failure to give notice or hold the meeting does not viti-
ate any assessment, except as to the excess over the market value of the property.
History: (2036) RL s 849; 1941 c 402 s 2; 1975 c 339 s 8; 1987 c 229 an 4 s 1 "
'..
274.04 ASSESSOR'S RETURN TO AUDITOR.
Subdivision 1. Assessment books; affidavits. The assessor shall foot each column
in the assessment books. and make in each book, under proper headings. a tabular state-
ment showing the footings of the several columns on each page. The assessor shall also
foot the total amounts of the columns under the headings. On or before the first Mon-
day of May, the assessor shall return the assessment books to the county auditor and
deliver the ,lists and statements of persons assessed. The return must be verified by affi-
davit, SUbstantially in the fOllowing form:
"State of Minnesota )
) ss.
County of ........................... )
I. ........... assessor of ........... solemnly swear that the book to which this is attached
,'.
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.... p;:.;.
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274.64 ASSESSMENIS; REVIEW, CORRECIlON. EQUAllZATION 206
contains a correct and full list of real property (or personal property, as the case may
be) subject to taxation in .........., and that the market value and the net tax capacity in
the proper column, opposite the descriptions of property, is in each case the market and
the net tax capacity of the property, to the best of my knowledge and belief (where the
assessment has been corrected by, the town board, "except as corrected by the town ','
board"), and that the footings of the several columns in the book, and the tabular state- ..,
ment returned with it, are correct.
..........
Assessor.
Signed <;md swornto before me this .......... day of .........., 19.... "
.......u.
Auditor of .......... County."
The auditor shall preserve the records.
Subd. 2. Summary; affidavit. In counties where the county auditor has elected to
keep records under section 273.03, subdivision 2, the county assessor shall prepare , . ..
summaries of the total amount of market Valuations and net tax capacities by subdivi- ..' '.
-.,
sions of government within the county as of January 2 of each year. The summary must ....'...
be in the fonn required by the commissioner of revenue. The =ary must be submit- : ".
ted on or before the fourth Monday of June and must be verified by the assessor's affi-
davit, substantially in the following form: . ' '", . "
"State of Minnesota ,.' ..
)
) ss. .- ....
:,::,,~'.
County of ........................... ) :~.~{f;.~
I, .........., assessor of .........., solemnly swear that the s=ary anached to this affi-
.,,,..
/ davit contains a correct and full statement of market valuations and net tax capacities . <:'i/.~:'
of real estate for the year 19..... r.-.';_."
:':
...........
Assessor. ;.,
Signed and sworn to before me this .......... day of .........., 19....
.............u............................
Auditor of ....~......................... County."
A copy of the summary must be certified by the county assessor and promptly for-
warded to the commissioner of revenue. ..
History: (2037) RL s 850; 1945 c 146 s 1; 1963 c 781 s 3; 1971 c 564 s 7;1973 c 582 " ,
s 3; 1975 c 339 s 8; 1986 c 444; 1987 c 229 art 4 s 1; 1988 c 719 art 5 s 84; 1989 c 329
art 13 s 20
274.05 AUDITOR'S CERTIFICATES.
Subdivision'!. Auditor's certificate of assessment books. Upon the return of the
assessment books under section 274.04, the county auditor shall examine them; and,
if found in proper form, shall issue a certificate to the assessor. The certificate must state
that the books comply with section 274.04. The assessor shall file the certificate with
the clerk of the town..The town board must not pay the assessor for services until the
assessor has complied with this section. ..
Subd. 2. Auditor's certificate of summaries. On receiving the summaries under sec-
tion 274.04, subdivision 2, the county auditor shall examine them and, if found in
proper fonn, shall issue a certificate to the assessor. The certificate must state that the
summaries comply with section 274.04, subdivision 2.
History: (2038. 2039) 1907 c 87 s 1.2; 1963 c 781 s 4; 1975 c 339 s 8; 1986 c 444;
1987 c 229 art 4 s 1
274.06 [Repealed, 1949 c 543 s 2]
. NOTICE OF YOUR PROPERTY'S ESTIMATED MARKET V ALUE AND
PROPERTY CLASS FOR PROPERTY TAXES YOU WILL PAY IN2001
State law requires all property owners to be notified of any changes in their market value or property class.
Property Owners
, PIN: I'
Property Class:
1. Estimated Market Value for Payable 2001 ......................,..............................$
la. Limited Market Value for Payable 2001 .................................................$
2. Classified Value for Payable 2001....................................................,..................~
2a. Limited Classified Value for Payable 200 I ..........,......,.........,......,........ $
3. Value of New Improvements .............,.............................,............,.........................~
4. Value Exemption for Certain Improvements ..............................................,,$
5. Taxable Market Value for Payable 2001........................................,.............,...~
Your property's market value shown on line 5 is the amount that will be used to determine your property tax bill.
Local Board of Review Meeting County Board of Equalization Meeting
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PRELIMINARY REVIEW
If you feel the valuation or classification is incorrect or if you have any questions concerning this notice, you may wish to
contact your assessor's office at: '
Y ou ma~ contact tour Assessor at the phone numbers listed under the Board of ReviewlEqualization meeting information.
PLEAS NOTE: his preliminary revIew is provided as a service to property owners, it is not a formal part of the review
~rocess law. If you do not feel there has been a satisfactory response to your concerns, you may still use the appeals process.
ee back of this form for formal appeal process.
Property Class is the statutory classification that has been assitned to yourlroperty based ugon the use ofthe proberty.
Important: A chan~e in the classification of your properth can ave a signi lcant impact on t e real estate tax paya Ie.,
Compare the payab e 2001 property class listed above to t e enclosed payable 2000 tax statement. '
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FACTORS THAT AFFECTYOUR PROPERTY TAX
The tax you pay next year is determined by three factors: (1) the property's taxable market value', (2) tile
classification of the property, and (3) the amount of money spent by local taxing jurisdictions, If you disagree with
either your property valuation or classification, you may appeal to your Local Board of Review and County Board of
Equalization, Comments you have concerning local taxing jurisdictions' spending should be made at Truth if'
Taxation hearings held in the fall of the year. Budget decisions that affect the following year's property taxes al
made at these meetings,
Minnesota property taxes are based on the value and use of the property on January 2 of the preceding year. This
one year lag is to allow property owners to appeal any property determination made by the assessor, The appeal
process is stated below. FORMAL APPEAL PROCESS
Three Step Appeal
Step One: Local Board of Review. You may appeal your property's valuation or classification to the City or Town
Board of Review at the time and place listed on the front of this notice, This appeal may be in person, by
representative, or in writing to the board of review, If you are not satisfied with the decision of the Local Board of
Review, you may appeal to the County Board of Equalization. Note: An appeal to the Local Board of Review is
required before proceeding to the County Board of Equalization.
Step Two: County Board of Equalization. Appeals to the County Board of Equalization may be made in person,
by representative, or in writing, To schedule an appointment for your appeal, call (763) 323-5475, If you are
dissatisfied with the results of this appeal you may file a petition with the Tax Court.
Step Three: Tax Court, The Small Claims Division requires that you must have first appealed to the Local Board
of Review and the County Board of Equalization and limits the classification and market value that may be
appealed. The Regular Division will hear all appeals.
One Step Appeal
Appeals may be made directly to the Regular Division of the Tax Court. All appeals must be filed r
or before March 31 of the year the tax becomes payable. Specific instructions for appealing to Tc...
Court can be obtained by contacting the Minnesota Tax Court at 25 Constitution Avenue, St. Paul, MN
55155. You may obtain additional information from their web site at www.taxcourt,state,mn.us, or, from
the Anoka County Court Administrator at (763) 422-7379.
IMPORTANT INFORMATION ABOUT YOUR PROPERTY TAX STATEMENT
Only one tax statement per parcel is mailed per year, statements are mailed in mid to late March.
=> A change in the ownership recorded after January 1 of the current year, will not initiate the mailing
of a new tax statement. The statement will be sent to the previous owner/or taxpayer. Mortgage
refinance and/or satisfaction, and sale are common reasons for a change in the current year
taxpayer and require a request for a duplicate tax statement.
If you have paid off or refinanced your mortgage and were escrowing your tax payment, you are
=> responsible for paying the taxes due. Failure to timely pay your taxes due to not receiving or
having a tax statement will not forgive the imposition of penalty and interest.
If you have not received your tax statement(s) by April 1st of any year, please call
=> (763)323-5400 and request a duplicate.
HOMESTEAD:
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