HomeMy WebLinkAboutApril 21, 2003 Board of ReviewADMINISTRATION
MaFor
Julienne Wy&off
Councilmembers
Robert A. Williams
Bruce Nawrocki
Tammera Ericson
Bruce Kelzenberg
CJIF Manager
Walter R. Fehst
The following is the agenda for the BOARD OF REVIEW AND CITY COUNCIL WORK SESSION OF THE
City Council to be held at 7:00 p.m. on Monday, April 21, 2003 in the City Council Chambers, City Hall, 590
40th Avenue N.E., Columbia Heights, MN.
The City of Columbia Heights does not discriminate on the basis of disability in the admission or access to, or treatment or
employment in, its services, programs, or activities. Upon request, accommodation will be provided to allow individuals with
disabilities to participate in all City of Columbia Heights' services, programs, and activities. Auxiliary aids for disabled persons are
available upon request when the request is made at least 96 hours in advance. Please call the Deputy City Clerk at 763-706-3611,
to make arrangements. (TDD/706-3692 for deaf or hearing impaired only)
BOARD OF REVIEW
1. ROLL CALL
STATEMENT OF PURPOSE OF THE BOARD OF REVIEW
To review property valuations as of January 2, 2003 for taxes payable 2004, and to hear appeals from
citizens who feel aggrieved or have questions regarding property valuations.
3. INTRODUCTION
The City Manager will introduce the Anoka County Appraisers.
QUSTIONS AND ANSWERS REGARDING PROPERTY VALUES
Citizens in attendance will be given an opportunity to raise questions regarding their property
valuations.
5. COUNCIL ACTIONS REGARDING SPECIFIC CASES OR CASES ON WHICH ADDITIONAL
INFORMATION IS DESIRED
The Council may, at this time, take action regarding any of the properties that were discussed or instruct
the County Assessor's Office to provide more information at a continued meeting.
1)
Recommended Motion: Move to adopt the 2003 Assessment Rolls as presented and
amended.
2)
Alternate Motion: Move to continue the Board of Review meeting to for
the purpose of hearing additional information regarding only those property values appealed
and discussed on April 21, 2003, and to consider adoption of the 2003 Property Assessment
Rolls.
Executive Session - Annual Review of the City Manager
Adjourn
Walter R. Fehst, City Manager
WF/pvm
Columbia Heights, Minnesota
April 21,2003
City of Columbia Heights
Table of Contents
Agenda ...................................................................................................................................... 2
Assessment Calendar ............................................................................................................... 3
The 2003 Assessment .............................................................................................................. 4
Reassessment .......................................................................................................................... 6
Market Value ............................................................................................................................. 6
Authority of the Local Board of Appeal and Equalization ........................................................ 7
Market Values ........................................................................................................................ 10
2003 Market Value by Property Class .................................................................................. 11
Assessment Statistics ............................................................................................................ 12
Residential Appraisal System ................................................................................................ 13
Sales Studies ......................................................................................................................... 14
Sales Statistics Defined ......................................................................................................... 15
Current Sales Study Statistics ............................................................................................... 15
2003 Anoka County Ratio Study ........................................................................................... 16
Residential Ratio by Zones .................................................................................................... 17
Residential Tax Changes Examined ..................................................................................... 18
ADDENDA .............................................................................................................................. 19
Statutes ................................................................................................................................... 20
Appraisal Terminology ........................................................................................................... 21
Appeals Procedure ................................................................................................................ 27
Sample Market Value Notice ................................................................................................. 29
Minneapolis Area Association of REALTORS~ Residential Activity Reports -
Regional Multiple Listing Service ......................................................................................... 31
City of Columbia Heights
AlXi21,~IXX3
t)
a)
3)
4)
Call the Board of Review to Order
Roll Call
Read Official Notice of the Board of Review
Board Chairman (Mayor) explains purpose of the Board of Review - "The
purpose is to review market valuations as of January 2, 2003 that will be used
to compute the property taxes payable in 2004. This meeting is not for a
review of taxes that are being paid in 2003, which are based on the 2002
valuations. The Board may correct any erroneous valuation and add any
omission of properties or increase of value after due process. The total
decrease of valuations may not exceed one percent of the total valuation of
the taxing district."
Officially Receive Appeals - The Board will receive written appeals of
valuations fl'orn property owners. The secretary has recorded the required
information (name, mailing address, telephone number, and add~ of
property, etc.) After all notices are received and have been heard, the Board
directs the Assessor's Office to review the properties where information is
needed to make a decision.
Recess Meeting.
of Reveaue, must comph~ ~ work and adjoum within twenty days fi*om tile time of
convening specified in the notice of the clerk. No acff~n taken sul:~,~qu~nt to such
date shall be valid.
2
City of Columbia Heights
Assessment Calendar
2OO3
January 2
February 1
February 1
March 1
March 14
Apdl 21
30
May 1
May 15
May 29
June 1-9
June 16
July 1
July 1
July 1
August 15
August 31
September I
October 15
November 15
December 15
2003 Market Values for Property Established
Final Day to Deliver Assessment Records to County
Final Day to File for an Exemption from Taxation
Final day to file for lb with Commissioner of Revenue
2003 Valuation Notices Mailed
Board of Review
Final Day to File a Tax Court Petition for 2002 Assessment
Final day to file application for Green Acres
First Half Payable 2003 Taxes Due
Final Date for Manufactured hemes assessed as personal
property to establish homestead
State Board of Equalization
Anoka County Board of Equalization
2003 Assessment Finalized
Date by which taxable property becomes exempt
Final Day to file for This Old House
Final Day to File for 2002 Property Tax Refund
Final Day to Pay the First Half Manufactured Home Taxes
2003 Abstract to the Department of Revenue
Second Half Pay 2003 Taxes Due
Final Day to Mail 2004 Proposed Tax Notices
Final Day to File Homestead Application for 2003
City of Columbia Heights
The 2003 Assessment
The 2003 assessment should be a reflection of the 2002 market conditions.
Sales of property are constantly analyzed to chart the activity of the market place.
The Assessing staff does not create value; they only measure its movement.
Assessing property values equitably is part sdence, part judgment and part
communication skill. Training as an assessor cannot tell us how to find the
"perfect" value of a property, but it does help us consistently produce the same
estimate of value for identical properties. That after all, is the working definition of
equalization.
As of January 2, 2003, there were 7,285 parcels in the City. That is an increase
of 55 parcels or 0.8% over the 2002 parcel count. This total includes:
· 6,589 residential parcels
· 287 exempt parcels
· 307 commerdal and industrial parcels
· 0 agricultural parcels
· 1514 apartment/manufactured home park parcels
· 0 utility parcels
Distribution of Proprty Type
(Parcel Accounts)
R esldent~al
90.4%
I
Current state law mandates that all property must be re-assessed each year and
physically reviewed once every four years. We also inspect all properties with
new construction each year. Dudng 2002, the Assessing staff appraisers viewed
the geographic area outlined on the following page. There were over 1,899
properties reviewed including 10 new homes built in 2002.
A map illustrating the 2003 quartile plus the planned 2004 area is presented on
the following page.
4
City of Columbia Heights
25
_ [~l Section Lines
~ 2003 Assessment Area
_ ~ 2004 Proposed Assessment Area
N
City of Columbia Heights
Reassessment
State Statute reads: ~All rea/property subject to taxation shall be
listed and reassessed every year with reference to its value on
January 2ndpreceding the assessment." This has been done, and the
owners of property in Columbia Heights have been notified of any value
change. Minnesota Statute 273.11 reads: "AIIproperty shall be valued
at its market value." It further states that "In estimating and
determining such value, the Assessor shall not adopt a lower or
different standard of value because the same is to ser~e as a basis
for taxation, nor shall the assessor adopt as a criterion of value the
price for which such property would sell at auction or at a forced
sale, or in the aggregate with all the property in the town or district;
but the assessor shall value each article or description of property
by itself, and at such sum or price as the assessor believes the
same 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
means that no factors other than market factors should affect the
Assessor's value and the subsequent action by the Board of Appeal and
Equalization.
Market Value
Market value has been defined many different ways. One way used by
many appraisers is the following:
The most probable pdce that a property should bdng in a competitive and
open market under all conditions requisite to a fair sale, the buyer and
seller each acting prudently and knowledgeably, and assuming the pdce
is not affected by any undue stimulus. Implicit in this definition is the
consummation of a sate as of a specified date and the passing of title
from seller to buyer under conditions whereby:
(1) buyer and seller are typically motivated:
(2)
both parties are welt informed or well advised, and acting in what
they consider their own best interests;
(3) a reasonable time is allowed for exposure in the open market;
(4)
payment is made in terms of cash in U.S. dollars or in terms of
financial arrangements comparable thereto;
(5)
the pdce represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions
granted by anyone associated with the sale.
6
City of Columbia Heights
Authority of the Local Board of Appeal and
Equalization
Assessments of property are made to provide the means for the
measuring of the relative share of each taxpayer in the meeting of the
costs of local government. It is the duty of the Assessor to assess all real
and personal property except that which is exempt or taxable under some
special method of taxation. If the burden of local government is to be
faidy and justly shared among the owners of all property of value, it is
necessary that all taxable property be listed on the tax rolls and that all
assessments be made accurately.
Whenever any property that should be assessed is omitted from the tax
rolls, an unfair burden falls upon the owners of all property that has been
assessed. If any property is undervalued in relation to the other property
on the assessment record, the owners of the other property are called
upon automatically to assume part of the tax burden that should be borne
by the undervalued property. Fairness and justice in property taxation
demands both completeness and equality in assessment.
Minnesota Statutes Section 274.01 provides that the council of each
city shall be or appoint a Board of Appeal and Equalization. The
charter of certain cities provides for the establishment of a Board of
Equalization. The provisions of Section 274.01 and this regulation apply
to all Boards of Appeal or Boards of Equalization.
Section 274.01 states the county assessor shall fix a date for each Board
of Appeal and Equalization to meet for the purpose of reviewing the
assessment of property in its respective town or city. The county
assessor is required to serve written notice to the clerk of each of such
bodies on or before February 15th of each year.
These meetings are required to be held between Apdl 1st and May 31st;
and the clerk of the Board of Appeal and Equalization is required to give
published and posted notice at least ten days before the date set for the
first meeting.
The Board of Appeal and Equalization of any citY1 unless a Ionqer
period is approved by the Commissioner of Revenue, must complete
its work and adjourn within twenty days from the time of conveninq
specified in the notice of the clerk. No action taken subsequent to
such date shall be valid.
A request for additional time in order to complete the work of the Board of
Appeal and Equalization must be addressed to the Commissioner of
Revenue in writing. The Commissioner's approval is necessary to
legalize any procedure subsequent to the expiration of the twenty-day
pedod. The Commissioner of Revenue will not, however, extend the time
for local Boards of Appeal and Equalization to meet beyond the time
7
City of Columbia Heights
when the County Board of Equalization meets, which is the final two
weeks of June.
The authority of the local Board extends over the individual assessments
of real and personal property. The Board does not have the power to
increase or decrease by percentage all of the assessments in the distdct
of a given class of property. Changes in aggregate assessments by
classes are made by the County Board of Equalization.
Although the Local Board of Appeal and Equalization has the authority to
increase or reduce individual assessments, the total of such adjustments
must not reduce the aggregate assessment made by the Assessor by
more than one percent of said aggregate assessment. If the total of such
adjustments does lower the aggregate assessment made by the
Assessor by more than one percent, none of the adjustments will be
allowed. This limitation does not apply, however, to the correction of
clerical errors or to the removal of duplicate assessments.
The Local Board of Appeal and Equalization does not have the
authority in any year to reopen former assessments on which taxes
are due and payable. The Board considers only the assessments
that are in process in the current year. Adjustment can be made
only by the process of abatement or by legal action.
In reviewing the individual assessments, the Board may find instances of
undervaluation. Before the Board can raise the market value of property
it must notify the owner. The law does not prescribe any particular form
of notice except that the person whose property is to be increased in
value must be notified of the intent of the Board to make the increase.
The Locai Board of Appeal and Equalization meetings assure a property
owner an opportunity to contest any other matter relating to the taxability
of their property. The Board is required to review the matter and make
any corrections that it deems just.
When a Local Board of Appeal and Equalization convenes it is necessary
that a majority of the members be in attendance in order that any valid
action may be taken. The local assessor is required by law to be present
with his/her assessment books and papers. He/she is required also to
take part in the proceedings but has no vote. In addition to the local
assessor, the county assessor or one of his/her assistants is required to
attend. The Board should proceed immediately to review the
assessments of property. The Board should ask the local assessor and
county assessor to present any tables that have been prepared, making
comparisons of the current assessments in the district. The county
assessor is required to have maps and tables relating particularly to land
values for the guidance of Boards of Appeal and Equalization.
Comparisons should be presented of assessments of types of property
with previous years and with other assessment districts in the same
county.
8
City of Columbia Heights
It is the primary duty of each Board of Appeal and Equalization to
examine the assessment record to see that all taxable property in the
assessment district has been properly placed upon the list and valued by
the assessor. In case any property, either real or personal, has been
omitted; the Board has the duty of making the assessment.
The complaints and objections of persons who feel aggrieved with any
assessments for the current year should be considered very carefully by
the Board. Such assessments must be reviewed in detail and the Board
has the authority to make corrections it deems to be just. The Board may
recess from day to day until all cases have been heard. If complaints are
received after the adjournment of the Board of Appeal and Equalization
they must be handled on the staff level; as a property owner cannot
appear before a higher board unless he or she has first appeared at
the lower board levels.
Pursuant to Minnesota Statute 274.01: The Board may not make an
individual market value adjustment or classification change that would
benefit the property in cases where the owner or other person having
control over the property will not permit the assessor to inspect the
property and the intedor of any buildings or structures.
A non-resident may file wdtten objections to his/her assessment with the
county assessor prior to the meeting of the Board of Appeal and
Equalization. Such objections must be presented to the Board for
consideration while it is in session.
Before adjourning, the Board of Appeal and Equalization should cause
the record of the official proceedings to be prepared. The law requires
that the proceedings be listed on a separate form which is appended to
the assessment book. The assessments of omitted property must be
listed in detail and all assessments that have been increased or
decreased should be shown as prescribed in the form. After the
proceedings have been completed, the record should be signed and
dated by the members of the Board of Appeal and Equalization. It is the
duty of the county assessor to enter changes by Boards of Appeal and
Equalization in the assessment book of each district.
The Local Board of Appeal and Equalization has the opportunity of
making a groat contribution to the equality of all assessments of property
in a district. No other agency in the assessment process has the
knowledge of the property within a district that is possessed jointly by the
individual members of a Board of Appeal and Equalization. The County
or State Board of Equalization cannot give the detailed attention to
individual assessments that is possible in the session of the Local Board.
The faithful performance of duty by the Local Board of Appeal and
Equalization will make a direct contribution to the attainment of equality in
meeting the costs of providing the essential services of local government.
The 2003 assessment should be a reflection of the 2002 market conditions.
Sales of properbj are constantly analyzed to chart the activity of the market
place.
9
City of Columbia Heights
Market Values
After thorough studies of the sales in the market place am conducted, we
establish the assessed value of all real property. Dudng the 2003 study pedod,
we recorded 391 sales of which we considered 327 "arms-length" sales.
In accordance with the results of these sales studies, certain areas of the d~ and
certain styles and grades of homes may have been adjusted in value, either lower
or higher than the previous year's value. This will more propedy reflect current
market trends.
The 2003 assessment that is up for your review has a total unaudited assessed
value of $1,077,146,500 excluding exempt property. It reflects an approximate
valuation increase of 9.6% over the 2002 assessment
With new construction included, the pattern of growth in the City's total value can
be seen in the following list of assessment years:
Growth in Property Values
1997 - 2003
Co~=,~rclal &
Year Agricultural Residential
Indu~a'tal
2003 $0 $980,163,700 $92,142,500
2~2 $0 $889,587.300 $88.090,000
2001 $0 $684,059,200 $87,007,100
2000 $0 $629,421,700 $85.291,700
1999 $6 $679,120,800 $78,330,800
t997 $6 $617,168.100 $69,361,600
Personal
Total % Chg
Property
$4.840,300 $1,077.146,500 9.6%
$4.840,300 $982,517,600 26.7%
$4,647,$60 $775,713,800 7.6%
$4,733,500 $719,446,900 8.6%
$4,749,300 $662,200,900 8.1%
$4,871,9OO $612,856,500 3.6%
$4,891,100 $591,420,800
Growth in Property Values
$1,000,000,000
$800,000,000
$600,000,000
$400,000
$200,000,000:
$o
1997 1998 1999 2000 2001 2002
2003
[] Agricultural · Residential [] Commercial & Industrial r'l Personal Property
tO
City of Columbia Heights
2003 Market Value by Property Class
A more detailed breakdown of the 2003 assessment is presented below:
2002 2003 Net New 2003
Market Value Net Value Chan~e Construction Total Value
A~lricultural SD $0 N/A $0 $0
Apartments $55,291,700 $53,837,234 15.5% $3,165,066 $67,002,300
Uf~ Home Parks $0 $0 N/A $0 ! $0
Commercial $73,522,200 $76,399,763 3.9% $527,437 $76,927,200
Industrial $14,567,800 $15,215,300 4.4% $0 $15,215,300
Residential $834,295,600 $910,615,551 9.2% $2,345,849 I $913,161,400
Utility $0 $0 N/A $0 $0
0.0% Not Available $4,840,300
Dispersion of Market Value by Class
Apartments
Personal Property ~-- 6.2%
0.4%
Commercial
7.1%
[] Industrfal
1.4%
Residential _- ---.~,
84.8%
1t
City of Columbia Heights
Assessment Statistics
Presented in the following table is breakout by value ranges for single-family
residential property accounts in the city. The average sale price of the "arms-
length" transactions used in the assessment is $155,288; slightly above the
$155,020 average reported by the Minneapolis Board of Realtors for 2002. This
slight difference is due, in part, to a difference in the time frame used and the use
of only "qualified" sales.
Market Value Range
Under $1~,~0
S1~,~1-14~
$t50,~0-199,~95
$300,000,.3S%S~
$
Totals
#iccts New Coast $ Total Mallet Average Sale
Value Price
620 $349.018 S68,531,700 $120,412
3,967 $991,433 $579,937,900 $152.822
990 $460,655 $178,533,100 $186,055
147 $216,896 $33.940,700 $236,005
30 $0 $8.208,400 Not Available
11 $313,105 $3.458,600 Not Available
5 $10,910 $2,373,800 Not Available
$155,288
12
City of Columbia Heights
Residential Appraisal System
Per State Statute, each property must be physically inspected and
individually appraised once every four years. For this individual appraisal, or
in the event of an assessed value appeal, we use two standard appraisal
methods to determine and verify the estimated market value of our residential
properties:
1. First, an appraiser inspects each property to verify data. If we are unable
to view the interior of a home on the first visit, a tag is left requesting a
return telephone call from the owner to schedule this inspection. Interior
inspections are necessary to confirm our data on the plans and
specifications of new homes and to determine depreciation factors in
older homes.
2. To calculate the estimated market value from the property data we use a
Computer Assisted Mass Appraisal (CAMA)
system based on a reconstruction less
depreciation method of appraisal. The cost
variables and land schedules are developed
through an anlaysis of stratified sales within the
city. This method uses the "Principle of
Substitution" and calculates what a buyer would
have to pay to replace each home today less age
dependent depreciation.
A comparative market analysis is used to verify these estimates. The
properties used for these studies are those that most recently have sold
and by computer analysis, are most comparable to the subject property
taking into consideration construction quality, location, size, style, etc.
The main point in doing a market analysis is to make sure that you are
comparing "apples with apples". This will make the comparable
properties "equivalent to" the subject property and establish a probable
sale price of the subject.
These three steps give us the information to verify assessed value or to adjust it if
necessary. The following pages contain an example of the appraisal inforrnation
for one property. They include data calculations, plan sketch, photo, comparative
analysis, and photos and a map of comparable properties.
t3
City of Columbia Heights
Sales Studies
According to State Law, it is the assessor's job to appraise all real property at
market value for property tax purposes. As a method of checks and balances,
the Department of Revenue uses statistics and ratios relating to assessed market
value and current sale pdces to confirm that the law is upheld. Assessors use
similar statistics and sales ratios to identify market trends in developing market
values.
A sales ratio is obtained by comparing the assessor's market value to the
adjusted sales pdce of each property sold in an arms-length transaction within a
fixed pedod. An "arms-length" transaction is one that is generated after a
property has had sufficient time on the open market, between both an informed
buyer and seller with no undue pressure on either party, The median or mid-point
ratios are calculated and stratified by property classification.
100%
The only perfect assessment would have a 100% ratio for every sale. This is of
course, impossible. Because we am not able to predict major events that may
cause significant shifts in the market, the state allows a 15% margin of error.
The Department of Revenue adjusts the median ratio by the percentage of
growth from the previous year's abstract value of the same class of property
within the same jurisdiction. This adjusted median ratio must fall between 90%
and 105%. Any deviation will warrant a state mandated jurisdiction-wide
adjustment of at least 5%. To avoid this increase, the Anoka County Assessor
requests a median sales ratio of 94.5%.
In Anoka County, we have the ability to stratify the ratios by style, age, quality of
construction, size, land zone and value. This assists us in appraising all of our
properties closer to our goal ratio.
14
City of Columbia Heights
Sales Statistics Defined
In addition to the median ratio, we have the ability to develop other statistics to
test the accuracy of the assessment. Some of these ara used at the state and
county level also. The pdmary statistics used ara:
Aggregate Ratio: This is the total market value of all sale properties divided by
the total sale pdces. It, along with the mean ratio, gives an idea of our
assessment level. Within the city, we constantly try to achieve an aggregate
and mean ratio of 94% to 95% to give us a margin to account for a fluctuating
market and still maintain ratios within state mandated guidelines.
Mean Ratio: The mean is the average ratio. We use this ratio not only to watch
our assessment level, but also to analyze property values by development,
type of dwelling and value range. These studies enable us to track market
trends in neighborhoods, popular housing types and classes of property.
Coefficient of Dispersion (COD): The COD measures the accuracy of the
assessment. It is possible to have a median ratio of 93% with 300 sales, two
ratios at 93%, 149 at 80% and 149 at 103%. Although this is an excellent
median ratio, thera is obviously a great inequality in the assessment. The
COD indicates the spread of the ratios from the mean or median ratio.
The goal of a good assessment is a COD of 10 to 20. A COD under 10 is
considered excellent and anything over 20 will mean an assessment raview
by the Department of Revenue.
Price Related Differential (PRD): This statistic measuras the equality between
the assessment of high and Iow valued property. A PRD over 100 indicates a
regressive assessment, or the lower valued properties ara assessed at a
graater degree than the higher. A PRD of less than 100 indicates a
progressive assessment or the opposite. A perfect PRD of 100 means that
both higher and lower valued properties ara assessed exactly equal.
Current Sales Study Statistics
The following statistics are based upon ratios calculated using 2003 market
values and 2002 sales. These ara the ratios that our office uses for citywide
equalizations, checking assessment accuracy, and predicting trends in the
market.
Statistic 2003
Median Ratio: 94.4
Aggregate Ratio: 94.1
Mean Ratio: 94.7
COD: 7.0
PRD: 100.70
t5
City of Columbia Heights
2003 Anoka County Ratio Study
As~eesalunt Year
Municipality
Anoka 175 94.5
Blaine 431 94.3
Coo~ Rapes 741 94.1
Fr/d/ey 230 94.4
Be~ 11 94.3
Ceeten411e 37 94.3
C/tc/e P/nes 57 94.1
East Be~h~ 100 94.2
H/lta~ 0 0
La~'ng~n 15 94.2
L/ne Lakes 249 94.6
Spring Lake Pa~ 48 94.5
Bums 21 94.4
Co/umbus 41 94.2
Ham Lake 168 94.3
L~hwood 55 g4.5
Oek G~ove 76 94,6
Ramsey 293 94.4
Total ~ 94.3
Cunnty
P~ce Related Diffemnff~ 1 00.6
Aeseesment Yea' 2000
Residential Single Family Sales Ratio History
1996-2003
1996 1997 1998
# Median Coeff # Median Coeff # Median Cneff
6.7 249 94.4 5.9' 207 94.3 6.2
4.6 545 94.4 4.6 583 94.3 4.3
7.2 240 94.3 7.4 208 94.3 7.2
5.0 729 94.4 4.8 733 94.3 4.7
6.9 256 94.3 5.8 248 94.4 6.2
5.5 9 92 6.4 5 94.4 8.6
3.9 39 94.4 5.3 53 94.3 5.2
4.5 43 94.7 4.0 50 94.3 4.3
5.6 168 94.4 6.4 168 94.4 6.4
0.0 0 0 0.0 I 95.3 0.0
6.2 15 94.4 5.2 15 94.2 3.6
4.9 277 94.4 5.0 296 94.4 4.6
4.2 67 94.4 4.8 82 94.2 5.0
4.9 56 94.6 3.9 59 94.5 4.2
8.3 34 94,5 7.3 21 94.4 6.3
5.3 41 94,4 6.9 40 94.7 7.1
5.2 465 94.4 5.6 448 94.5 5.2
5.7 196 94,4 5.7 178 94.5 5.7
7.0 67 94,5 6.2 64 94 7.5
5.7 66 94.5 5.4 81 94.5 5.5
5.0 379 94,4 5.4 367 94.6 4.7
5.4 ~ 94.4 5.4 "',lj-,",",",",","~ 94.4 5.2
100.5 100.4
2001 2002
Anoka
Blaine
Coon Rapids
Fridley
8e~1~
C,6~ten,flle
Circle Pines
East Bethel
Hilltop
Lexington
Uno Lakes
Spring Lake Park
St, Francis
Bums
Andover
Ham Lake
Linwood
Oak G(ove
/~nsey
County Total
# Median Coeff # Ii,dian Coeff #w/nc ~'Medlan Coeff
218 94.5 7.5 204 94.4 7.2 206 186 94.5 6.2
859 94.4 4.7 713 94.4 5.1 906 529 94.5 6.7
232 94.5 6.8 228 94.3 8.2 255 245 94.4 7.3
947 94.4 6.0 790 94.4 6.3 811 771 94.5 5.4
274 94.4 7.8 242 94.4 7.0 259 256 94.4 7.2
7 94.5 5.2 3 94.3 1.8 8 8 94.5 2.0
92 94.4 5.8 53 94.4 5.0 82 52 94.5 5.8
61 94.5 3.4 58 94.3 6.9 54 52 94.5 6.5
174 94.4 5.9 208 94.4 5.9 186 108 94.5 8.1
0 0 0.0 0 0 0.0 0 0 0 0.0
21 94.5 4.4 17 94.4 7.5 12 10 93.8 4.9
324 94.4 4.6 295 94.4 5.4 402 217 94.4 8.8
81 94.5 6.0 63 94.4 6.0 91 88 94.5 5.9
182 94.4 3.7 107 94.4 6.1 157 69 94.4 7.2
48 94.4 4.6 48 94.4 10.4 45 28 94.4 8.7
31 94.5 9.9 27 94.4 7.9 44 42 94.2 7.5
722 94.5 4.9 565 94.3 7.1 683 450 94.6 7,6
227 94.4 5.3 225 94.4 5.7 267 142 94.5 7,8
82 94.4 5.7 50 94.4 6,6 64 54 94.4 7,2
11 1 94.5 4.8 85 94.4 6.6 100 66 94.4 9,2
407 94.5 4.1 318 94.4 5.9 339 291 94.4
100.5 100.7
Prfce Related D~ 100.4
Does not ~nciude the sales of properties that were new C~strtJcti~.
1999
# Median Cneff
240 94.4 6.2
810 94.3 4.2
225 94.3 5.6
799 94.3 5.1
293 94.3 5.6
5 94.4 7.2
96 94.4 3.5
53 94.4 4.4
t89 94.3 6.7
I 94.2 0.0
14 94.4 4.5
305 94.3 4.9
75 94.5 4.4
78 94.5 3.6
29 94,5 3,1
34 94.4 5.6
458 94.3 5.8
199 94.3 5.0
76 94.4 5.6
79 94.5 4.2
458 94.4 5.0
~ 94.4 5.2
100.4
2O03
233 94.5 5.6
845 94.5 4.9
263 94.4 7.0
801 94.4 5.5
260 94.5 6.1
8 94.3 5.4
77 94.5 6.4
58 94.5 7.2
139 94.6 7.3
0 0 0.0
21 94.5 4.9
329 94.4 7.4
77 94.5 4.4
155 94.5 5.9
50 94.4 8.4
32 94.6 7.4
547 94.4 3.3
208 94.4 7.0
86 94.5 7.1
116 94.4 8.5
6.3 308 94.4 6.0
6.8 4,613 94.5 5.9
100.6
16
City of Columbia Heights
The 2003 single family residential assessment resulted in a median ratio of
94.4% with a coefficient of 7.0% indicating a fair and uniform assessment. A
more detailed breakdown of the entire assessment is presented below.
2003 ASSESSMENT - SALES RATIOS
2003
Type #Sales Median Coef
Residential Single Family w!
New Construction
Residential Single Family w/o
New Construction
Multiples (Duplex, etc.)
Patio Townhome
Quad Homes
Apartments
Condominiums
Commercial/Industrial
263 94.4% 7.0
260 94.4% 7.1
17 95.7% 10.2
6 94.4% 9.1
0 0.0% 0.0
2 104.7% 20.9
38 91.7% 9.3
1 89.9% 0.0
Residential Ratio by Zones
The residential assessment is divided into 10 different types of land zones, 8 of
which are used in the assessment of free standing single family homes. The
following table identifies each of those zones; the number of qualifies sales in
each zone and the resulting assessment statistics.
CITY OF COLUMBIA HEIGHTS
(RESIDENTIAL SALES RATIO RECAP)
2003 Assessment
10/01-9/02Sales
Zone
1 West of Central 50-60's midsize lots
2 DB neighborhood
3 Small lots -older homes
5 East of Central larger lots
6 Lakeshore - Long Lake
7 Highland Lake Neighborhood
8 Mathaire neighborhood
9 Innsbruck neighborhood
# of Sales Ratio Coefficient
48 94.0% 7.3
8 94.5% 9.8
99 94.9% 7.6
84 94.3% 6.5
0 0.0% 0
17 94.3% 6.0
5 94.4% 6.8
2 94.0% 17.3
TOTAL
263 94.4% 7.0
17
City of Columbia Heights
Residential Tax Changes Examined
Although the Assessor's Office is considered by many to be the pdmary mason for any
property tax changes there are actually several elements that can contribute to this change,
including, but not limited to:
· Changes in the approved levies of individual taxing jurisdictions.
· Bond referendum approvals,
· Tax rate changes approved by the State Legislature.
· Changes to the homestead credit, educational credits and agricultural aid.
· Changes in assessed market value.
· Changes in the classification of the property.
A combination of any of these factors can bdng about a change in the annual property tax bill.
If you have questions, please call 763-323-5400.
18
City of Columbia Heights
ADDENDA
t9
City of Columbia Heights
Statutes
Minnesota Stam_t_e~2002, Table of Ch~apter_s_
Table o~f c_on_t~enj, s__fo_r_Chapter 274
274.01 Board of appeal and equalization.
Subdivision 1. Ordinary board; meetings, deadlines,
grievances. (a) The town board of a town, or the council or
other governing body of a city, is the board of appeal and
equalization except (1) in cities whose charters provide for a
board of equalization or (2) in any city or town that has
transferred its local board of review power and duties to the
county board as provided in subdivision 3. 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. Notwithstanding any law or city charter to the
contrary, a city board of equalisation shall be referred to as a
board of appeal and equalization. On or before Februar~ 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
I 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 has adjourned
in those cities or towns that hold a local board of review;
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 in those cities or towns that hold a local board of
review 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. The
board may not make an individual market value adjustment or
classification change that would benefit the property in cases
where the owner or other person having control over the property
will not permit the assessor to inspect the property and the
interior of any buildings or structures.
(C) A local board 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 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 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
the item. The county assessor shall enter all changes made by
the board in the assessment book.
(e) ~xcept as provided in subdivision 3, 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 appeal and equalization for a
review of the assessment or classification. This paragraph does
not apply if an assessment was made after the local 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 meeting.
(f) The local board 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 che county board of equalization. A nonresident may, at any
time, before the meeting of the board file written objections to
an assessment or classification with the county assessor. The
objections must be presented to the board at its meeting by the
county assessor for its consideration.
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 uhe powers and duties in subdivision 1. The
special board of review shall serve at the direction and
discretion of the appointing body, subject to the restrictions
imposed by law. The appointing body shall determine the number
of members of ~he board, the compensation and expenses to be
paid, and the ~erm of office of each member. At least one
member of ~he special board of review must be an appraiser,
realtor, or other person familiar with property valuations in
the assessment district.
Subd. 3. Local board duties transferred to county.
The town board of any town or the governing body of any home
rule charter or statutory city may transfer its powers and
duties under subdivision I to the county board, and no longer
perform the function of a local board. Before the town board or
the governing body of a city transfers the powers and duties to
the county board, the town board or city's governing body shall
give public notice of the meeting at which the proposal for
transfer is to be considered. The public no=ice shall follow
the procedure contained in section 13D.04, subdivision 2. A
transfer of duties as permitted under this subdivision must be
communicated to the county assessor, in writing, before December
1 of any year to be effective for the following year's
assessment. This transfer of duties to the county may either be
permanent or for a specified number of years, provided that the
transfer cannot be for less than three years. Its length must
be stated in writing. A town or city may renew its option to
transfer. The option to transfer duties under this subdivision
is only available to a town or city whose assessment is done by
the county.
HIST: (2034) RL s 847; 1941 c 402 s 1; 1948 c 402 s 1; 1949 c
S43 s 1; Ex1967 c 32 art 8 s 3; 1971 c 434 s 3; 1971 c 564 s 6;
1973 c 123 art 5 s 7; 1973 ¢ 180 s 1; 1973 c 982 s 3; 1978 c 339
s 5; 1977 c 434 s 11; 1986 c 444; 1987 c 229 art 4 s 1; 1987 c
268 art 7 s 37; 1988 c 719 art 7 s 8; 1990 c 480 art 7 s 14;
1995 c 264 art 3 s 13; 1997 c 231 art 2 s 23; 1998 c 254 art I s
77; 1999 c 243 art 5 s 25; 1Sp2001 c 5 art 7 s 21
Copyright 2002 by the office of Revisor of Statutes, State of Minnesota.
Minnesota Statutes 2002, TabJ_e_o f Ch_apters
T a~b I e _o_f_c 0 n t enl~s_. ~y Chal~_t_er_223_
273.20 &ssesso~ ma7 enter dwellings, buildings, or
Any officer authorized by law to assess property for
taxation may, when necessary to the proper performance of
duties, enter any dwelling-house, building, or structure, and
view the same and the property therein.
Any officer authorized by law to assess property for ad
valorem tax purposes shall have reasonable access to land and
structures as necessary for the proper performance of their
duties. A property owner may refuse to allow an assessor to
inspect their property. This refusal by the property owner must
be either verbal or expressly stated in a letter to the county
assessor. If the assessor is denied access to view a property,
the assessor is authorized to estimate the property's estimated
market value by making assumptions believed appropriate
concerning the property's finish and condition.
HIST: (1997) RL s 814; 1986 c 444; 1999 C 243 art 5 s 24
Copyright 2002 by ~he Office of Revisor of Statutes, State of Minnesota.
City of Columbia Heights
Appraisal Terminology
CLASSIFICATION The class that a type of property is assigned. A property's
classification is based upon the existing use of the property. If the land is vacant and
there is no identifiable use, the proper classification would be the most probable use of
the land, which would most likely be determined by the zoning classification.
CLASSIFICATION RATES The class rate assigned to a particular classification of
property. Classification rates are established by the state legislature. Class rates are
the same upon the same class of property throughout Minnesota.
COEFFICIENT OF DISPERSION Average deviation of a group of numbers from the
median, expressed as a percentage of the median.
COEFFICIENT OF VARIATION Standard deviation expressed as a percentage of the
mean.
COMPARABLES (COMPARABLE SALES) Recently sold properties that are similar in
important respects to a property being appraised to assist in estimating the value of a
specific property.
COST APPROACH That approach in appraisal analysis which is based on the
proposition that the informed purchaser would pay no more than the cost of producing a
substitute property with the same utility as the subject property. It is particularly
applicable when the property being appraised involves relatively new improvements
which represent the highest and best use of the land or when relatively unique or
specialized improvements are located on the site and for which there exist no
comparable properties on the market.
DEPRECIATION A loss of utility and, hence, value from any cause. An effect caused
by deterioration and/or obsolescence. Deterioration or physical depreciation is
evidenced by wear and tear, decay, dry rot, cracks, encrustational or structural defects.
Obsolescence is divisible into two parts, functional and economic. Functional
obsolescence may be due to poor floor plan, mechanical inadequacy or over adequacy,
functional inadequacy or over adequacy due to size, style, age, etc. It is evidenced by
conditions within the property. Economic obsolescence is caused by changes external
to the property, such as neighborhood infiltrations of inharmonious groups or property
uses, legislation, etc. It is also the actual decline in market value of the improvement to
land from time of purchase to the time of resale.
CURABLE DEPRECIATION Those items of physical deterioration and functional
obsolescence which are economically feasible to cure and hence are customarily
repaired or replaced by a prudent property owner. The estimate of this depreciation
is usually computed as a dollar amount of the cost-to-cure.
INCURABLE DEPRECIATION Elements of physical deterioration or functional
obsolescence which either cannot be corrected; or, if possible to correct, cannot be
corrected except at a cost in excess of their contribution to the value of the property.
21
City of Columbia Heights
PHYSICAL DEPRECIATION A reduction in utility resulting from an impairment of
physical condition. For purposes of appraisal analysis, it is most common and
convenient to divide physical deterioration into curable and incurable components.
PHYSICAL CURABLE DEPRECIATION Physical detadoration which the prudent
buyer would anticipate correction upon purchase of the property. The cost of
effecting the correction or cure would be no more than the anticipated addition to
utility, and hence ultimately to value, associated with the cure.
PHYSICAL INCURABLE DEPRECIATION Physical deterioration which in terms of
market conditions as of the date of the appraisal is not feasible or economically
justified to correct. The cost of correcting the condition or effecting a cure is
estimated to be greater than the anticipated increase in utility, and hence ultimately
in value of the property that will result from correcting or curing the condition.
FUNCTIONAL DEPRECIATION Impairment of functional capacity or efficiency.
Functional obsolescence reflects the loss in value brought about by such factors as
overcapacity, inadequacy and changes in the art, that affect the property item itself or its
relation with other items comprising a larger property. The inability of a structure to
perform adequately the function for which it is currently employed.
FUNCTIONAL CURABLE DEPRECIATION Functional obsolescence which may be
corrected or cured when the cost of replacing the outmoded or unacceptable
component is at least offset by the anticipated increase in utility, and hence
ultimately in value, resulting from the replacement.
FUNCTIONAL INCURABLE DEPRECIATION Functional obsolescence that results
from structural deficiencies or superadequacies that the prudent purchaser or owner
would not be justified in replacing, adding or removing, because the cost of effecting
a cure would be greater than the anticipated increase in utility resulting from the
replacement, addition or removal.
ECONOMIC OBSOLESCENCE Impairment of desirability or useful life arising from
factors external to the property, such as economic forces of environmental changes
which affect supply-demand relationships in the market. Loss in the use and value of a
property adsing from the factors of economic obsolescence is to be distinguished from
loss in value from physical deterioration and functional obsolescence, both of which ara
inherent to the property. Also referred to as Locational or Environmental Obsolescence.
EASEMENT A right held by one person to use the land of another for a specific purpose
such as access to other property.
EQUALIZATION The adjustment of estimated market valuation of real property in a
particular area to establish a more equitable division of the total tax burden within the
area.
City of Columbia Heights
ESTIMATED MARKET VALUE Represents the assessor's estimate of the property's
actual market value. Market value is defined as the most probable pdce that a well
informed buyer would pay a well informed seller for a property without either party being
unduly forced to buy or sell. In other words, what the property would likely sell for if it
were to be sold in an arm's length transaction. Although the sale price of a property
often reflects the market value; market value and sale price are not always
synonymous.
GRADING OF PROPERTY The process used by an appraiser to identify the quality of
construction in the physical structure.
HIGHEST AND BEST USE That reasonable and probable use that will support the
highest present value, as defined, as of the effective date of an appraisal.
HOMESTEAD For property tax purposes, homestead is a tax benefit granted to
property owners (or qualifying relatives) who are Minnesota residents and who own and
occupy their home as their primary place of residence. Homestead is a fact question
which may require the assessor to utilize a number of indicators to determine if it is
being appropriately claimed. Although factors such as mailing address and ddvers
license may sometimes be useful indicators to determine where a person lives, in the
final analysis, the question comes down to, "Is the residence occupied as the
applicant's priman/place of residence? In other words, do they actually live there?
If the answer is no, no amount of supporting documentation such as voter registrations
or mailing addresses can alter the fact.
IMPROVED LAND Land having either on-site improvements, off-site improvements or
both.
IMPROVEMENT A structure or building permanently attached to the land.
INCOME APPROACH That procedure in appraisal analysis which converts anticipated
benefits (dollar income or amenities) to be derived from the ownership of property into a
value estimate. The income approach is widely applied in appraising income-producing
properties. Anticipated future income and/or revisions are discounted to a present worth
figure through the capitalization process.
INDEX OF REGRESSION Mean assessment ratio divided by the sales
weighted-aggregate ratio.
LEGAL DESCRIPTION A statement containing a designation by which land is identified
according to a system set up by law or approved by law.
LIMITED MARKET VALUE A limitation which is imposed on how much the taxable
value of certain classes of property (agricultural homestead or nonhomestead,
residential homestead or nonhomestead, noncommercial seasonal recreational
residential) can increase over the preceding year's value. This limit does not apply to
an increase in your value due to improvement made to the property.
City of Columbia Heights
MARKET APPROACH Traditionally, an appraisal procedure in which the market value
estimate is predicated upon pdces paid in actual market transactions and current
listings, the former fixing the lower limit of value in a static or advancing market (pdce
wise), and fixing the higher limit of value in a declining market; and the latter fixing the
higher limit in any market. It is a process of analyzing sales of similar recently sold
properties in order to derive an indication of the most probable sales pdce of the
property being appraised. The reliability of this technique is dependent upon (a) the
availability of comparable sales data, (b) the verification of the sales data, (c) the degree
of comparability or extent of adjustment necessary for time differences; and (d) the
absence of non-typical conditions affecting the sale price.
MASS APPRAISING A method used in revaluation of a community for tax purposes.
As the term implies, it is a method of appraising a large number of properties at one time
by adopting standard techniques, and giving due consideration to the appraisal process
so that uniformity or equality of values may be achieved between all properties.
MEAN ASSESSMENT RATIO Total of ratios divided by number of properties.
MEDIAN ASSESSMENT RATIO Middle assessment ratio or the average of the two
middle terms when the ratios are lined up from Iow to high.
METES AND BOUNDS A description of a parcel of land by reference to the courses
(bearings, that is, the angles East or West of due North and due South) and distances
(usually feet or chains) of each straight line which forms its boundary, with one of the
comers tied to an established point; that is, the beadng and distance from an established
point, such as a section comer or to the intersection of the center lines of two roads, etc.
If one part of the boundary is on a curve, this part is described by showing the number of
degrees of the central angle subtended by the curve (arc), the length of the radius and
the length along the curve.
MODE Assessment-ratio that appears most frequently.
NET TAX CAPACITY New for payable 1990. Is used to extend taxes in accordance to
multiplying the market value by the appropriate class rate.
OBSOLESCENCE One of the causes of depreciation. It is the impairment of
desirability and usefulness brought about by new inventions, current changes in design
and improved processes for production, or from external influencing factors, which make
a property less desirable and valuable for a continued use. Obsolescence may be either
economic or functional.
PARCEL A piece of land, regardless of size in one ownership.
PROPERTY CLASS The class that has been assigned to the property based upon the
use of the property.
City of Columbia Heights
PROPERTY IDENTIFICATION NUMBER A geographically related parcel numbering
system. The number contains twelve digits made up of section, township, range,
quarter-quarter and parcel. The first six digits, based on the public land survey,
geographically locate the section in which the property is located. The next two digits
will designate in which quarter-quarter the property is located. The ninth through twelfth
digits indicate the parcel within the quarter-quarter. The parcels will be numbered
consecutively beginning with 0001. When a division is made, the next consecutive
available number(s) will be assigned, and the old number(s) will be retained for historical
data.
RANGE Difference between the high sales ratio and the Iow sales ratio.
REVALUATION The mass appraisal of all property within an assessment jurisdiction to
obtain equalization of estimated market values. Reappraisal of a former assessment.
SALES ASSESSMENT RATIO The ratio derived by dividing the estimated market value
by the selling pdce.
AGGREGATE RATIO The ratio determined by dividing the total estimated market value
of all sales by the total selling pdces.
AVERAGE MEAN The total of all the ratios in a given set divided by the number of
items in the set.
MEDIAN RATIO The value of the middle item where an odd number of items are
arranged (arrayed) according to size, or the arithmetic average of the two central items if
there is an even number of items. It is a positional average and is not affected by the
size of extreme values.
SALES WEIGHTED AGGREGATE RATIO Total of assessment values divided by total
of selling pdce.
SAMPLE SUFFICIENCY GAUGE Square root of half the range divided by the number
of properties.
SPECIAL ASSESSMENT A charge made by government against real estate to defray
the cost of making a public improvement adjacent to the proper~ which, while of general
community benefit, is of special benefit to the property so assessed.
STANDARD DEVIATION Square root of total of squared deviations from mean divided
by number of properties.
TAX CAPACITY RATE (Local Tax Rate): Determined by dividing a taxing district's
property tax levy by the taxing district's total net tax capacity. The tax capacity rate is
expressed as a percentage of net tax capacity.
TOPOGRAPHY The contour of land surface, i.e., fiat, rolling, mountainous, etc.
City of Columbia' Heights
TRUTH IN TAXATION Provides taxpayers with a preliminary property tax notification if
any taxing distdct proposes to increase taxes through proposed budget increases.
Included on the notification is the market value, classification, a proposed tax by taxing
district, and time and place of taxing district budget hearings.
UNIMPROVED LAND Land without buildings, in its natural state,
VACANT LAND Land without buildings. May or may not have improvements such as
grading, sewer, etc.
VALUE EXEMPTION FOR CERTAIN IMPROVEMENTS (THIS OLD HOUSE)
Qualifying homes, 35 years or older, were previously eligible to receive a temporary
exemption on all or a portion of the assessor's estimated value for certain newly
constructed improvements with an assessed value of $1,000 or more if a building permit
was issued by June 30, 1999. Legislative action in 1999 amended this law effective July
1, 1999 that to qualify for exemption of improvements from the property tax, the property
must be 45 years of age or older at the time the improvements commence and the
property must be receiving the homestead classification. The minimum assessed value
must be $5,000 for eligible improvement. This includes properties classified as
residential homestead (including duplexes and triplexes), blind/paraplegic
veteran/disabled homestead and agricultural homestead. In addition, the owner must
have taken out a building permit and file an application for the exemption with the
assessor.
City of Columbia Heights
Appeals Procedure
Each spdng Anoka County sends out a property tax bill. Three factors that affect the tax bill
are:
1. The amount your local governments (town, dty, county, etc.) spend to provide services to
your community,
2. the estimated market value of your property, and
3. the classification of your property (how it is used).
The assessor determines the final two factors. You may appeal the value or classification of
your property.
Informal Appeal
Property owners are encouraged to call the appraiser or assessor whenever they have
questions or concams about their market value, classification of the property, or the
assessment process.
· Almost all questions can be answered dudng this informal appeal process.
When taxpayers call questioning their market value, every effort is made to make an
appointment to inspect properties that were not previously inspected.
If the data on the property is correct, the appraiser is able to show the property owner
other seies in the market that support the estimated market value.
If errors are found dudng the inspection, or other factors indicate a value reduction is
warranted, the appraiser can easily make the changes at this time.
Local Board of Appeal and Equalization
The Local Board of Appeal and Equalization is typically made up of city council
members or township board members.
· The Board meats dudng late Apdl and early May.
· Taxpayers can make their appeal in person or by letter.
The assessor is present to answer any questions and present evidence supporting their
value.
County Board of Appeal and Equalization
In order to appeal to the County Board of Appeal and Equalization, a property owner must
first appeal to the Local Board of Appeal and Equalization.
City of Columbia Heights
The County Board of Appeal and Equalization follows the Local Board of Appeal and
Equalization in the assessment appeals process,
Their role is to ensure equalization among individual assessment districts and classes
of property.
· The board meets dudng the Final ten working days in June.
· A taxpayer must first appeal to the local board before appealing to the county board.
Derisions of the County Board of Appeal and Equalization can be appealed to tax court.
Minnesota Tax Court
The Tax Court has statewide jurisdiction. Except for an appeal to the Supreme Court, the
Tax Court shall be the sole, exclusive and final authority for the heedng and determination of
all questions of law and fact adsing under the tax laws of the state. There are two divisions of
tax court: the small claims division and the regular division.
The Small Claims Division oft, he Tax Court only hears appeals involving one of the
following situations:
· The assessor's estimated market value of the property is <$300,000
· The entire parcel is classified as a residential homestead and the parcel contains no
more than one dwelling unit.
· The entire property is classified as an agricultural homestead.
· Appeals involving the denial of a current year application for homestead classification of
the property.
The proceedings of the small claims division am less formal and property owners often
represent themselves. There is no official record of the proceedings. Decisions made by
the small claims division are final and cannot be appealed further. Small claims
decisions do not set preceden£
The Regular Division of the Tax Court will hear all appeals, including those with the
jurisdiction of the small claims division. Decisions made here can be appealed to a higher
The principal office for the Tax court is located in SL Paul. However, the Tax Court is a
circuit court and can hold headngs at any other place within the state so that taxpayers may
appear with as little inconvenience and expense to the taxpayer as possible. Appeals of
property located in Anoka county are heard at the Anoka County courthouse, with ffiats
scheduled to begin on Thursdays. Three judges make up the Tax Court. Each may hear
and decide cases independently. However, a case may be tried before the entire court under
certain circumstances.
The fee to file in tax court is $122 ($25 for the small claims dMsion).
The petitioner must file in tax court on or before Apd130 of the year in which the tax is
payable.
City of Columbia Heights
Sample Market Value Notice
Notice Of Valuation and Classification -- County of Anoka
--- This is NOT a bill ....
This form is to notify you of the market value and classification of your property for assessment year 2003.
The property taxes you will pay in 2004 (next year} will be based on this valuation and classification.
Property Owners
RAM NARESH D & CHHOUK
628 38TH AVE NE
COLUMBIA HEIGHTS, MN 55421
PIN: R35 30 24 43 0011
00266321
Prope~y Class:
Payable 2003:
RES HSTD
Payable 2004:
RES HSTD
1. Estimated Market Value
I a. Limited Market Value
Payable2003 Payable2004
$ 121,500 $ 133,300
$ 99,800 $ 116,200
2. Green Acres/AG Preserve/Open Space Value $
2a. Limited Green Acres/AG Preserve/Open Space Value $
$
o $ o
3. Value of New Improvements $ 0 $ 4,378
-- 4. This Old House Exclusion $ 0 $ 0
5. Plat Deferment $ 0 $ 0
6. Taxable Market Value $ 99,800 $ 116,200
YourproperW'spayable2004marketvalueshown online6istheamountthatwilibeusedtodetermineyourpropertytaxblll.
-- LocalBoard of Appealand Equalization Coun~ Board ofAppealand Equalization
COLU~4BIA HEIGHTS CITY HALL ANOKA COUNTY GOV CENTER
APRIL 21, 2003 AT 7:00 PM JUNE 16, 2003 AT 9:00 AM
TO APPEAR CALL LOCAL ASSR TO APPEAR CALL
-- AT {763)323-5491 (763)323-5475
PRELIMINARY REVIEW
--' you feel the valuation or classification is incorrect or if you have any questions concerning this notice, you may wish to contact your
;sessor'soffice at: 2100 THIRD AVENUE NO., b2qOKA, MN 55303
.XOU may contact your Assessor at the phone numbers listed under the Board of Appeal and Equalization meeting information.
LEASE NOTE: This preliminary review is provided as a service to properly owners, it is not a formal part of the review process law. If you
,.o not feel there has been a satisfactory response to your concerns, you may still use the appeals process. See back of this form for formal
appeal process. I
Please read the back °f this
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 I 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 ,','our 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 hav,e not received your tax statement(s) by April 1st of any vear please call (763) 323-5400 and request a duplicate.
HOMESTEAD: Property currently classified as homestead ~vill not be mailed a homestead verification card and will continue to
be classified as homestead as long as the property is occupied by the owner or qualifying relative as their principal place of
residence. Any change in the occupancy status of homestead property requires notification to the County Assessor.
Appealing the value or classification
of your property
If you disagree with the classification or estimated market value for your
property for 2003, please contact your assessor's office fwst to discuss your
concerns. Often your questions can be addressed informally at this level Contact
information for your assessor's office is on the other side of this notice.
: temafive Review or Meeting
While not required to do so by law, sorne jurisdictions choose to hold an
informal alternative review or open book meeting to allow property owners to
discuss their concerns with the assessor. If this is an option available to you, the
meeting time(s) and location(s) will be indicated on the other side ofth/s notice.
If your questions or concerns are not resolved after meenng with your assessor,
you have two foml appeal options:
You may appear before the Boards of Appeal and Equalization in person,
through a letter, or through a representative authorized by you. '[he meeting
times and locations are on the other side of this notice. You must have
presented your ease to the I.a}eal Board of Appeal and Equalization
BEFORE going to the County Board of Appeal and Equalization.
St l./ a 0f e.q oa
If you beheve your value or classification is incorrect, you may bring your case
to the Local Board of Appeal and Eq?li:,ationu Please contact your assessor's
office for more information. If your c°nmamaty no longer has a Local Board of
Appeal and F4nal/zation (as indicated on the other side of this notice) you mey
appeal directly to the County Board of Appeal and
If the Local Board of Appeal and Eqnali~ation did not resolve your concerns,
you may bring your case to the County Board of Appeal and EqnaliTation.
You must call in advance to get on the agenda. Please contact the county
assessor's office to get on the agenda or for more informatio/~
Option 2 Minnesota Tax Court
Small Claims DivisiOn ::: :
You rmy take your case directly to thc Small Claims Division of Tax Court if:
· Thc assessor's estimated market value of your property is less than
$300,000; or
· The entire pareel is classificd as a residental homestead (la or lb) andthe
parcel contains no more than one dwelling unit; or
· The entire property is classified as an agricultural homestead (2a or lb); or
· You are appealing the deulal of a cunent year application for homestead
classification of your property.
Regardless of your property type or the nature of your claim, you always
have the option to file directly with the Regular Division of Tax Court.
You have until April 30, 2004, to file an appeal with the small Claims
Division or the Regular Division of Tax Court for this year's valuation notice.
For mom information, contact the Mmesota Tax Court:
25 Constitution Avenue, Room 245, St. Paul, MN 55115
Phone: 651-296-2806
Web site: m.taxcourt, state.mus
e-mail: inf~court.state.nm.ns
call y~r assess~ fix clemls ard'exeqofious., i,.-~--:~
that is facing increasing values.duc to develog~t .
p~aur~s no~ ~l~d t*tt~ ~ficulmml ,mi'*of the: ~.
.... . ;%~.:' ' · ~...:. ,
Plat ~e~- For ~ ~"
p~ (di~ ~ ~,~} ~} b~ ~.~..C.:. '.
m~de biffm'e~[-i~' 2
property can have a signitican~ impact on tl~ t~al e~ate .!
tax ~3rable. Please compare.~ 2{){)2 attd 2003, ,.
classiftcaions fistful m. ll~ ~ 4id* of this statea~-at.
City of Columbia Heights
Minneapolis Area Association of REALTORS~
Residential Activity Reports - Regional Multiple
Usting Service
31
MINNEAPOLIS
j AREA .6S$OClATION OF
RE ! .TORS
Minneapolis Area Association of REALTORS~)
2002 Home Sales as Reported by HIS Participants -
(Single Family and Condo/Townhomo) - Zncludes Anoke, Chisago, Ramsey, and Washington
(and some areas in Zsantlf Sherburne and Wieconsin} Counties.
This report relates to single-family residential properties only. This includes condominiums, townhomes,
and townhouses, but does not include duplexes, apartment buildings, other multi-family dwellings, lots,
raw land, or commercial Droperties.
Bedrooms
District Number and name Total Dollar Average Median
Sales 1 2 3 4+ Volume Price Price
702 - Falcon
Heights/Lauderdale/Roseville 413] 28 104 174 107 $85,328,910 $206,608 $194,000
?0~ - Lino
Lakes/Hugo/Centervllle 693 143 333 217 $164,994,666 $238,088 $215,200
706 - North Central
Surburban 391 9 133 132 117 $104,385,358 $266,9,70 $194,000
707 - Ham Lake 194 1 9 88 96 $51,374,694 $264,818 $252,185
708 - Whlte Bear Area 757 15 199 315 228 $189,285,853 $250,047 $199,900
709 - Forest Lake Area 422 5 81 193 143 $100,514,501 $238,186 $209,473
710 - Northeast Anoka
122 2 24 64 32: $27,755,099 $227,501 $223,500
County
'/11 - Southern Chisago
County 727 5 182 373 167 $143,177,895 $196,943 $179,000
712 - Maplewood/North St.
Paul 605 7 128 284 186 $121,591,784 $200,978 $180,400
713-Bethel 168 3 19 91 55 $35,853,836 $213,416 $199,900
714-Phalen 421 10 113 230 68 $59,334,081 $140,936 $139,900
716 - HillcrestYH~zel
Park/DaytonsBluff 772 20 179 453 120 $109,725,193 $142,131 $143,000
720-Southeast St. Paul 151 2 33 78 38 $26,055,098 $172,550 $173,000
721 -
97 1 20 42 34 $33,670,046 $347,114 $260,000
Lakeland/Afton/Denmar k
722 - Newport/St. Paul
;ParldCottageGrove 642 1 83 295 263 $124,810,448 $194,409 $179,950
725 - Pine Springs/Lake
Elmo/Oakdale 555 5 163 209 178 $120,255,322 $216,676 $190,000
726-Woodbury 1321 8 483 317 513 $327,906,498 $248,226 $227,500
727-Stillwater/Bayport 572 3 114 226 229 $163,349,098 $285,575 $238,500
728-Rivervtew/Cherokee 187 4 52 99 32 $27,527,178 $147,204 $146,000
738-Home Croft/W7th 109 5 38 51 15 $16,240,472 $148,995 $149,900
740 - Crocus Hill 293 48 115 60 70 $74,552,892 $254,447 $202,500
741 - Downtown
115 68 33 II 3 $19,369,985 $168,435 $144,900
StPaul/Capital Heights
742-Central 341 17 125 148 51 $40,544,833 $118,900 $122,000
744-Como 317 6 105 167 39 $57,047,213 $179,960 $177,000l
746-$t. Anthony/Midway 220 I 60 123 36 $37227,423 $169,216 $158,975
748 - Town &
151 I 23 76 51 $37,841,272 $250,604 $225,600
Country/Merriam Park
750-Mac/Groveland/FAver 293 11 78 147 57 $75,608,330 $258,049 $219,900
Road Area
752 - Highland Area 337 11 84 183 59 $85,037,777 $252,338 $225,000
754 - Big Lake Township 323 3 122 130 68 $56,196,315 $173,982 $164,000
7$6-EikRiver 448 2 121 180 145 $93,810,814 $209,399 $184,000
758 - Northwestern Anoka
366 26 104 151 85 $73,757,8771 $201,524 $185,177
County
760-Ramsey 392 7 101 144 140 $77,939,197 $198,824 $179,900
762-Andover 534 30 217 287 $126,656,416 $237,184 $222.550
764-Blaine 887 2 227 381 277 $175,496,39115197,854 $179,000
768-ArdenHills/Shoreview 499 12 152 201 134 $112,336,665 $225,124 $195,000
766-M°undsvwfNew 447 13 91 215 128 $90,279,622 $201,968 $187,000
Brighth/St.Anthny Vilg
767 - Coon Rapids 1288 9 442 491 346 $218,222,672 $169,428 $163,000
768-Fridley 372 7 91 189 85 $64,882,510 $174,415 $169,900
769-Anoka 272 4 66 134 68 $46,689,094! $171,651 $164,900
770-ltllltop/Columbia 310 15 74 173 48 $48,056,253 $155,020 $155,250
Heights
771- Spring Lake Park 88 25 46 17 $14,695,587 $166,995 $163,375
772-Lexington/CirclePines 121 30 62 29 $20,315,194 $167,894 $155,000
780-SherburneCounty 939 25 324 364 226 $158,529,827 $168,828 $156,777
782-IsantiCounty 455 9 187 178 81 $77,056,676 $169,355 $154,800
783-Cambridge 197 4 100 65 28 $28,896,381: $146,682 $144.900
784 - Northern Chisago 123 4 44 50 25 $20,337,231 $165,343 $147,880
County
801 - Southeast Wisconsin 1 1 $136,900 $136,900 $136,900
804 - Central Wisconsin 4 2 2 0 $600,800 $150,200 $147,450
805 - Western Wisconsin 2321 46 653 1133 489 $403,278,417 $173,752 $154,900
811- Northeast Minnesota 457 31 112 219 95 $64,210,609 $140,505 $126,100
812 - Northern Minnesota 42 2 17 15 8 56,059,005 $144,262 $133,900
813 - Northwest Minnesota 46 20 16 10 $6,248,984 $135,847 $97,250
814 - West Central
576 22 143 255 156 566,609,443 $115,641 $105,000
Minnesota
815 - Southern Minnesota 180 2 40 77 61 $24,922,905 $138,461 $127,500
816 - Southeast Minnesota 1061 22 230 416 393 $170,967,960 $161,139 $139,900
817 - Central Minnesota 1615 55 461 685 414 $235,581,455 $145,871 $133,500
840 - North Dakota 32 1 9 12 l0 $3,003,091 $93,847 $88,250
860 - Western Iowa 1 1 0 $45,000 $45,000 $45,000
861 - Eastern Iowa 1 I 0 $56,250 $56,250 $56,250