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The following is the agenda for the BOARD OF APPEALS AND EQUALIZATION for the City of
Columbia Heights City Council to be held at 6:00 p.m. on Monday, Apri16, 2009 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 City Clerk at 763-706-3611, to make
arrangements. (TDD/706-3692 for deaf or hearing impaired only)
BOARD OF REVIEW
1. ROLL CALL
2. STATEMENT OF PURPOSE OF THE BOARD OF REVIEW
To review property valuations as of January 2, 2009 for taxes payable 2010, 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.
• Jim Rouleau -Senior and Commercial Appraiser
Mike Ducklow, Principal Appraiser
Mike Brown, Residential Appraiser
4. QUESTIONS 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 infornation at a
continued meeting.
1) Recommended Motion: Move to adopt the 2009 Assessment Rolls as presented
and amended.
2) Alternate Motion: Move to continue the Board of Appeals and equalization
meeting to for the purpose of hearing additional information
regarding only those property values appealed and discussed on April 6, 2009
and to consider adoption of the 2009 Property Assessment Rolls.
6. Adjourn
Walter R. Fehst, City Manager
W F/pvm
ANOKA
COUNTY
2009
LOCAL BOARD OF APPEAL AND
EQUALIZATION
COUNTY ASSESSOR'S REPORT
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Table of Contents
Agenda ..................................................................................................................1
Assessment Calendar ........................................................................................... 2
Understanding Assessment and Tax Calculation ................................................ 3
2009 Assessment Statistics ..................................................................................7
Reassessment Map .............................................................................................. 8
Authority of the Local Board of Appeal and Equalization (LBAE) ....................... 9
Market Value Statistics .......................................................................................11
Residential Appraisal System .............................................................................15
Sales Studies and Statistics ................................................................................16
Anoka County 10 Year Sales Ratio History .......................................................18
2009 Blaine Residential Sales Ratios by Neighborhood ..................................19
Residential Tax Changes Examined .................................................................. 20
ADDENDA ........................................................................................................... 21
MN § 270.12 State Board of Equalization ..........................................................23
MN ~ 273.11 Valuation of Property ....................................................................25
MN ~ 273.121 Valuation of Real Property, Notice .............................................34
MN ~ 273.13 Classification of Property .............................................................. 35
MN § 273.20 Assessor May Enter Dwellings, Buildings or Structures ..............41
MN § 274.01 Board of Appeal and Equalization ................................................ 42
MN § 274.014 Local Boards (Training Requirements) ......................................44
Appraisal Terminology ........................................................................................45
Avenues of Appeal .............................................................................................. 50
Sample Notice of Valuation and Classification ...................................................52
Web Links for Metro Realtor Associations Housing Statistics Sites .................. 54
Anoka County
City of Columbia Heights
2009 Local Board of Appeal and Equalization
Agenda
April 6, 2009
Call the Board of Review to Order
2. Roll Call
3. Read Official Notice of the Board of Review
4. Board Chair outlines the ground rules for the meeting. The specific ground rules may vary
for each local board but should include:
Purpose of the meeting;
Remind property owners that only appeals for the current year valuation or
classification may be made. The 2009 board is to review the assessment
as of January 2, 2009, which will be used to compute the property taxes
payable in 2010. Prior years' assessments or taxes (including taxes
payable in 2009) are not within the jurisdiction of the board;
The order of the appellants - by appointment first, followed by walk-ins on a
first-come basis. The board will also receive written appeals from property
owners. The secretary will record the required information (name, mailing
address, telephone number, and address of property, etc.)
The expectations of the appellant when presenting their appeal (i.e. the
appeal must be substantiated by facts; where the appellant should stand
or sit; the appellant should be prepared to answer questions posed by the
board, etc.);
~ Time limits imposed (if any);
The procedure the board will follow for making decisions (Will the board
hear all appeals before making any decisions? Will the board send a letter
to appellants to inform them of the decision? Etc.) 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;
5. The Board Chair should give the assessor the opportunity to present a brief overview of the
property tax process and a recap of the current assessment.
6. Appellants should then present their appeals to the board. If the assessor has had a chance
to review the property prior to the meeting, the assessor can present facts and information
either supporting the valuation and or classification, or recommend that the board make a
change. If the assessor has not had a chance to review the property prior to the meeting,
the board may ask the assessor to review the property and present his/her findings to the
board at a reconvene meeting.
7. Recess or Close the Meeting. (If needed, the meeting will be reconvened at a date to be determined. The Board of
Appeal and Equalization of any city must complete its work and adjourn within twenty days from the time of convening as
specified in the notice of the clerk, unless a longer period is approved by the Commissioner of Revenue. No action taken
subsequent to such date shall be valid.)
Anoka County
City of Columbia Heights
Columbia Heights Assessment Staff
Residential Appraisers
Mike Brown
Commercial Industrial Apartment Appraiser
Jim Rouleau
Anoka County Assessor
Mike Sutherland
2009 Assessment Calendar
2009 Market Values for Property Established
Final Day to Deliver Assessment Records to County by Local Assessors
Final Day to Fife for an Exemption from Taxation
Final Day to File for 1 B with County Assessor
2009 Valuation Notices Mailed
Local Board of Appeal and Equalization
Final Day to File a Tax Court Petition for 2008 Assessment
Final Day to File an Application for Green Acres
First Half of Payable 2009 Real Estate Tax is Due
Final Day to Apply for Manufactured Home Homestead
State Board of Equalization
County Board of Appeal and Equalization
2009 Assessment Finalized (After CBAE Adjourns)
Ownership Deadline for Tax Exempt Status
Final Day to File for 2009 Property Tax Refund
First Half of Payable 2009 Manufactured Home Tax is Due
2009 Abstract Due to Department of Revenue
Second Half of Payable 2009 Tax is Due
Final Day to Mail 2010 Proposed Tax Notice (Truth in Taxation Notice)
Final Day to Apply for Real Estate Homestead
2
Anoka County
City of Columbia Heights
Understanding Assessment And Tax Calculation
Assessment Process Timeline
In Minnesota it is the duty of the Assessor to value and classify property. This is done annually as
of the assessment date of January 2"d. Each year's assessment is based on arms-length
transactions (sales that meet the criteria of an open market transaction, see market value
definition below) that occurred the previous October thru September. When the assessment is
complete the local taxing jurisdictions begin their budgeting process for the following year. They
use the total assessment to determine their tax base and develop their tax rates (formerly referred
to as mill rates). All aspects of the assessment, including but not limited to the assessment date,
sales period for each assessment and property tax classification are dictated by state statute and
under the oversight of the Minnesota Department of Revenue.
Market Value Defined
As in private appraisal, Market Value is defined as:
The most probable price that a property should bring 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 price is not affected by any
undue stimulus. Implicit in this definition is the consummation of a sale as of a
specified date and the passing of title from seller to buyer under conditions
whereby:
buyer and seller are typically motivated:
both parties are well informed or well advised, and acting in what
they consider their own best interests;
a reasonable time is allowed for exposure in the open market;
payment is made in terms of cash in U. S. dollars or in terms of
financial arrangements comparable thereto;
the price represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions
granted by anyone associated with the sale (a foreclosure sale or a
short sale (a sale to avoid foreclosure] is not considered an arms-
length transaction).
appraisal Defin
Property values for Minnesota real estate tax purposes are determined by mass appraisal. Mass
appraisal is the practice of determining individual values based on statistical analysis of a group of
sales for a large area. The values are determined as of a specific date and are based on arms-
length transactions that occurred during a specified sales period.
3
Anoka County City of Columbia Heights
As part of this mass appraisal process, all properties are re-valued annually based on the
information on record. Properties are physically inspected and property records reviewed once
every 5 years (as statutorily required). This is an ongoing process whereby 20% of a city is
inspected each year so that in a cycle of 5 years all properties have been inspected at least once.
In addition to this quintile review, properties are also inspected when there is a building permit
issued or at the request of the property owner. The sale of a property does not initiate a
reassessment.
As stated earlier, Minnesota state law governs the assessment date, which is January 2nd of each
year, as well as the sales periods associated with each assessment date.
The 2008 assessment which will be used for tax calculations this year (2009) was based on
transactions that closed between October 1, 2006 and September 30, 2007. Property owners
were notified of their 2008 value on their Notice of Valuation and Classification. The notices
were mailed out in March of 2008 in the same envelope as the 2008 tax statement. The appeals
process took place at the municipal level during the month of April and at the county level in June.
At this point, if a property owner wishes to appeal their 2008 assessment (for taxes payable 2009)
their only option is to file a tax court petition. This must be done no later than April 30, 2009.
The 2009 assessment has just been completed and Notices of Valuation and Classification
were mailed the week of March 16th. This is the assessment that will be used for tax calculations
next year for taxes payable in 2010. The sales period associated with this assessment is October
1, 2007 thru September 30, 2008. As with past assessments, the local appeals process will begin
in April and finish up in June. The options and requirements to appeal this assessment are listed
on the back of the Notice of Valuation and Classification. If you have an issue with your 2009
assessment the first thing you should do is contact your local assessor. Their phone number(s) is
listed on your notice.
All arms-length sales that closed from October 1, 2008 to date will be used to determine
valuations for the 2010 assessment, for taxes payable in 2011.
So to review, by the time you are paying your 1ST half real estate tax on May 15`h, the sales that
were used to determine the estimated market value on which those taxes are based occurred
somewhere between 19 to 31 months earlier. The following chart may be helpful in following the
timeline of your assessment.
October 1, 2006
to January 2, 2008 2009
September 30, 2007
October 1, 2007
to January 2, 2009 2010
September 30, 2008
October 1, 2008
to January 2, 2010 2011
September 30, 2009
4
Anoka County
City of Columbia Heights
We are aware that due to the time frames we are required to work within it sometimes
seems as though the assessor's estimated market value does not represent the market.
It is lower than is should be during times of inflation and higher than it should be in times
of deflation. The following chart illustrates the relationship between assessed values and
actual sale prices and how the assessor's market values have been following the
changes in the open market.
Median Assessed Value as it Relates to Median Sale Price
(assessment year based on closed sales from the prior Oct-Sep and for tax payable the following year)
$240,000
d
~ $230,000
m
y $220,000
v
a $zlo,ooo
v
$200,000
a
v
7n $190,000
• 5220,900 • 5230,000
• sz7s.soo
• 52oa,ooo
• $799,900
~! f'~•
,700,900
2004 2005
• Median Sale Price
2006 2007 2008 2009
Assessment Year
a-- Median Assessor's Estimated Market Value
0704,300
2010
As you can see, there is a point in time where the relationship between the assessor's
values and the sales prices intersect. It is at that point in time that the market took a large
downward turn and the following year, in response to that market condition, the
assessor's values were reduced to reflect that trend.
5
Anoka County City of Columbia Heights
One last important point to make note of is that the assessment is complete before the
budgeting process begins. Assessors do not adjust values in order to increase revenue.
There is little correlation between changes in assessments due to market changes and
how the resulting real estate tax changes. When we adjust assessments due to the
market going up or down, all properties are adjusted. The only time that an adjustment in
an assessor's estimated market value will have an impact on the increase or decrease in
tax is if the change in value is due to value added for new construction or value removed
due to demolition/destruction of an improvement. How your tax amount changes from
year to year is influenced more by statutory changes to the tax structure and revenues
needed by your local taxing authorities (including school districts). If we were to reduce
all values by 50%, the resulting tax would not go down by 50%, the tax rates would be
increased to generate the same tax revenue. The following example illustrates that basic
concept.
The values are reduced which decreases the overall tax base.
ES Estimated Market Individual Real E~
Value Tax Amount
roperty 1 $375,000
.....................................................................................
Estimated Market
PROPERTIES Value Reduced by Individual Real
Tax Amou
50%
Property 1 $187,500 $2,
............................................................................................
Property 2 $60,000 $
.............................................................................................
Pronertv 3 575.000 S1,
Total Tax Base $1,295,000
(sum of all property values)
Total Tax Base $647,500
(sum of all property values)
l0unt Needed Generated Amount Needed Generated
Revenue $10,000 $10,000 of Revenue $10,000 $10,000
Rate ! 0.007722 '! Tax Rate 0.015444
nue Needed/Tax Base! (Revenue Needed/Tax Base '.
When the Tax Base decreases, the Tax Rate is adjusted upward to produce the same amount of revenue.
Adhering to the same timeframes and working within the parameters of the law will
ensure that everyone is being treated fairly. If assessors were to choose to work outside
of those timeframes the end result would be inequity between taxing jurisdictions. For an
Anoka County example, if the assessor were to decide that the sales period for Blaine
was going to be January 1, 2008 to December 31, 2008 instead of October 1, 2007 to
September 30, 2008 like the rest of the county, and given the volatility in today's market,
the Blaine assessments would be measurably lower than the rest of the county for the
2009 assessment. That in turn would not reduce the amount of county revenue
generated by real estate tax, it would result in a shift in that tax burden from Blaine
properties to all of the properties in the county. While Blaine property owners would enjoy
a lower tax amount, the rest of the county property owners would unfairly be paying a
disproportionately higher tax amount. So, while it may seem arbitrary to have a set period
to measure an assessment, it does create an environment whereby the assessments are
uniform and fair.
The Tax
Amounts
Remain the
Same
s
Anoka County
2009 Assessment Statistics
City of Columbia Heights
As of January 2, 2009, there were 7,589* parcels in the City. That is a decrease of 10 below the
2008 parcel count. This total includes:
6,932 residential parcels (91.3%)
231 commercial and industrial parcels (3.0%)
125 apartment parcels (1.6%)
6 personal property (<0.1 %)
2 railroad (<0.1 %)
286 exempt parcels (3.8%)
7 tax forfeit (<0.1 %)
Parcel Distribution by Property Type
Commercial
Industrial
3.04%
Residential
91.34%
Apartment
1.65%
Exempt, Tax !i
orfeit, Personal
a Property &
~I Railroad
3.97%
F
i
*Un-audited numbers -spring mini-abstract is not yet available.
7
Anoka County City of Columbia Heights
Current state law mandates that all property must be re-assessed each year and physically
reviewed once every five years. We also inspect all properties with new construction each year.
During 2008 there were over 1,184 properties reviewed including 28 new homes.
City of Columbia Heights
32 31 42
442 33 34 43 2 44 33 34 2 43 44
11 22 --21 ~ ' 12 11 22 21 12 11
~ -- - ~ __I .:: ~ - ~-
j----
14 23 l 24 ~ 13 ~ 14 ,~ 23 I 24 13 14
26 -a --~-
_ 41 ~ 32 31 42 41
41 32 31 42 i I --
- ----- ~
44 33 34 ~ 43 44 ~ 33 34 43 44
7 ~ ~ ~ ~ ~I
11 l~ 22 2~1 ' 12 11 22 j 21 ' 12 11
- _' _ ~
14 ~ ' 23 24 I 13 ' 1'4 23 ~ 24 ; 13 1
44 ~~ 33 ~~ 34 ~ 43 I 44 33 I 34 4~3 44
Legend
Cities
Sections ~~
2009 Projected Re-Assessment Area
~- ~ ~_: _.
2008 Re-ASS2SSment Area Q:?Pro;ectslProperty Records
?'2?r0y
This map illustrates the 2008 (2009 assessment for pay 2010) review area and the projected
review area for 2009 (2010 assessment for pay 2011).
s
Anoka County
City of Columbia Heights
Reassessment
State Statute reads: "All real property subject to taxation shall be listed and
reassessed every year with reference to its value on January 2nd preceding the
assessment." This has been done, and the owners of property in Blaine have been
notified of any value change. Minnesota Statute 273.11 reads: "All property 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 serve 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.
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 meeting 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
fairly 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.
The 2003 Legislature enacted State Statute 274.014 which requires that there be at least
one member at each meeting of a Local Board of Appeal and Equalization who has
attended an appeals and equalization course developed or approved by the
Commissioner of Revenue within the last four years.
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 April 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.
9
Anoka County
City of Columbia Heights
The Board of Appeal and Equalization of any city. unless a longer period is
approved by the Commissioner of Revenue, must complete its work and adjourn
within twenty days from the time of convening specified in the notice of the clerk.
No action taken subseauent 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 period. The Commissioner of Revenue will not, however,
extend the time for local Boards of Appeal and Equalization to meet beyond the time
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 district 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 Local 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 her/his assessment books and papers.
She/he 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 her/his 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.
10
Anoka County
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 at 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.
A non-resident may file written 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 great
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.
Market Value Statistics
After thorough studies of the sales in the market place are conducted, we establish the
assessed value of all real property. During the 2008 study period, we recorded 5,026 sales
countywide (down 0.16% from the 2007 study period). Of these sales only 2,030 were
considered "arms-length" transactions (both counts include all property types).
In accordance with the results of these sales studies, certain areas of the city and certain
styles and grades of homes may have adjusted values either lower or higher than the previous
year's value. The new values reflect market trends during the period of October 2007 thru
September 2008.
11
Anoka County City of Columbia Heights
The 2009 assessment that is up for your review has a total unaudited assessed value of
$5,524,666,300, excluding exempt, forfeit, utility, manufactured homes and personal property.
It reflects an overall value decrease of 5.8% below the 2008 assessment.
The pattern of growth (including new construction) in the City's total value can be seen in the
following list and chart:
Growth in Property Values
2004 to 2009
(Total does not include manufactured homes, personal property, utilities, exempt, or forfeit)
Commercial Percent of
Year Residential Industrial Total Change
2004
2005
2006
2007
2008
2009
$1,118,662,700
$1,211,178,600
$1,311,551,800
$1,337,046,200
$1,299,152,000
$1,181,430,600
$88,686,000
$95,810,900
$99,179,400
$114,243,700
$119,893,600
$117,734,700
$1,207,348,700
$1,306,989,500
$1,410,731,200
$1,451,289,900
$1,419,045,600
$1,299,165,300
NA
8.3%
7.9%
2.9%
-2.2%
-8.4%
$1,500,000,000
$1,250,000,000
$1,000,000,000
$750,000,000
$500,000,000
$250,000,000
I I ' ' 1
$0
2004 2005 2006 2007 2008 2009
Residential ~ Commercial Industrial
Residential indudes all property dassified Residential, Agrialtural and Apartment.
Comrnerdal Industrial indudes all property dassified Conrnerdal, Industrial and Manufactured Home Park.
12
Anoka County City of Columbia Heights
Market Value Effect of New Improvements
The next example is a more detailed breakdown of changes for the 2009 assessment as
compared to the 2008 assessment.
Listed below are the changes in estimated market value both pre new improvements and post
new improvements.
The following chart and graph illustrate the effect that new improvements had on overall value
changes. As the chart and graph shows, without the added value for new improvements the
values would have decreased on average 8.8%.
NET CHANGE IN ESTIMATED MARKET VALUE FOR TAXABLE PROPERTIES
2008 Pay 2009 2009 Pay 2010 2009 Pay 2010
Gross 2009 Pay 2010 % of Change 2009 Pay 2010 Gross
Estimated EMV Not Including New Estimated 2009 Pay 2010
Market Before New New Improvement Market Gross
Property Type Value Improvements Imrovements Value Value % of Change
Commerciallndustrial $119,893,600 $117,429,400 -2.1% ~305,300a117,734,700 -1.8%
Residential $1,299,152,000 $1,176,710,400 -9.4% $4,720,200 $1,181,430,600 -9.1%
Total $1,419,045,600 $1,294,139,800 -8.8% S5,025,500 $1,299,165,300 -8.4%
Change in Estimated Market Value Pre & Post New Construction Value
.: 2008 Total Estimated
Market ValuaEMV -
Residential
2009 Pre New
Construction Total
Estimated Market Value
- ~_.~
Commercial Industrial
_ 2009 Total Estimated ~ __
Market Yalue Including
New Construction
5° o° o° o° o° o° o° o° o° o° o° o° o° o° o°
o° o° o° o° o° o° o° o° o° o° o° o° o° o°
o° ~ o° ~ o° ~ o° o° o° o° o° o° o° o° o° o° o°
S^°°, 4ry°°, Sip°. ~p. ~°°p. S°°p. 4~°p. Sp°p. ~p°p. ^°°°. ^^°p. ^~°p. ^~°p. ^~p.
S 5 S 5 S
13
Anoka County City of Columbia Heights
Market Value Distribution by Property Type
The charts below illustrate the relative distribution of estimated market value between residential (76.3%),
commeraal and Industrial (8.2%), apartments (6.1 %), and other types of property (9.4%).
Property Type
Estimated Market Value
Residential $1,093,435,100
Commercial Industrial $117,734,700
Apartment $87,995,500
Other $134,737,200
Total $1,433,902,500
Estimated Market Value Distribution by Property Type
Commercial
Industrial
8.21
Residential
76.26% ~
`' _`-''~ Apartment
~; 6.14%
~'~•~
't Other
9.40%~
Other includes utilities, exempt, tax forfeit, Personal Property & Railroad.
14
Anoka County
City of Columbia Heights
Residential Appraisal System
Per State Statute, each property must be physically inspected and individually appraised
once every five 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:
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
analysis 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.
3. 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 information for one property. They
include data calculations, plan sketch, photo, comparative analysis, and photos and a map of
comparable properties.
15
Anoka County
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. Asa method of checks and balances, the
Department of Revenue uses statistics and ratios relating to assessed market value
and current sale prices 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 price of each property sold in an arms-length transaction within a fixed period.
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.
r~~
~~
The only perfect assessment would have a 100% ratio for every sale. This is of
course, impossible. Because we are 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.
Sales Statistics Defined
We have the ability by using statistical analysis to test the accuracy of the assessment.
We use these statistics to ensure equity between properties at the neighborhood,
municipal and county levels. The Minnesota Department of Revenue also uses these
same techniques to test for equity between counties. The primary statistics used are:
Median Ratio: This is a measure of central tendency that is the midpoint of a group of
sales ratios when arrayed from low to high. The median is a useful statistic as it is
not affected by extreme ratios.
16
Anoka County
City of Columbia Heights
Aggregate Ratio: This is the total market value of all sale properties divided by the
total sale prices. 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. Also referred to as the
Weighted Mean.
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, there 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 review by the
Department of Revenue.
Price Related Differential (PRD): This statistic measures the equality between the
assessment of high and low valued property. A PRD over 100 indicates a
regressive assessment, or the lower valued properties are assessed at a greater
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 are assessed exactly equal.
Current Sales Study Statistics
The following statistics are based upon ratios calculated using 2009 pay 2010 market
values and October 2007 thru September 2008 sales. These are the ratios that our
office uses for countywide equalization, checking assessment accuracy, and
predicting trends in the market.
2009 Anoka County
Residential Sales Ratio
Statistics
Median Ratio 94.3
Aggregate Ratio 93.9
Mean Ratio 94.7
Coefficient of Dispersion on Median 6.7
Price Related Differential 101
17
Anoka County City of Columbia Heights
Anoka County Ratio Study - 2009 Assessment
Residential Single Family Sales Ratio History ~`
2000 - 2009
Assessment Year 2009 2008 2007 2006 2005
Municipality # Median Coeff # Median Coeff # Median Coeff # Median Coeff # Median Coeff'
Andover 191 93.0 6.4 248 94.4 4.4 370 93.3 4.9 550 94.5 4.2 591 95.4 23.6
Anoka 75 94.5 7.0 132 94.2 5.4 223 94.4 6.7 257 94.9 7.1 330 94.4 6.8
'iBethel 3 95.5 3.9 8 94.2 7.3 10 91.1 4.8 8 94.5 7.4 23 99.9 27.7
(Blaine 325 94.8 5.7 590 94.0 6.2 868 93.6 5.5 1007 94.4 5.5 1428 95.7 17.6 I
(Centerville 34 95.8 6.1 45 95.3 4.5 75 93.6 7.5 84 94.7 6.3 106 93.7 9.1
Circle Pines 32 94.1 7.1 54 94.7 4.6 70 96.7 5.5 91 94.6 4.8 174 94.6 7.5
Columbia Heights 134 94.6 8.3 194 94.6 9.1 294 94.0 7.3 380 94.6 8.3 383 91.9 11.5
Columbus 26 94.7 7.2 20 97.7 7.0 29 96.4 11.2 29 99.8 18.2 40 93.3 9.3
Coon Rapids 369 94.4 5.8 613 93.7 4.9 1000 93.7 5.2 1268 94.5 5.8 1488 94.3 36.6
East Bethel 51 92.4 8.0 83 94.2 9.1 137 97.2 5.9 176 95.7 17.7 202 92.0 13.8
Fridley 160 94.4 8.0 253 94.7 6.8 317 93.4 6.1 429 94.7 8.4 441 98.0 7.7
Ham Lake 77 94.4 8.0 97 93.6 6.3 182 93.8 7.6 191 94.5 6.4 312 97.0 43.4
Hilltop 0 --- --- 1 96.6 --- 1 86.0 --- 3 93.0 1.4 3 93.0 18.1
Lexington 5 94.5 6.0 13 93.2 8.9 25 92.9 9.3 30 94.3 7.2 23 95.2 7.9
Lino Lakes 107 93.8 6.6 178 94.6 6.5 235 94.4 8.8 276 94.6 6.5 284 92.5 17.6
Lirnvood 20 93.8 8.1 51 95.7 9.4 85 91.0 16.2 68 94.4 9.3 75 94.3 23.5
Nowthen (fka Burns) 7 92.4 6.7 31 96.7 7.6 35 90.5 9.0 44 94.2 5.2 91 95.2 51.8
Oak Grove 36 94.7 9.1 64 93.8 8.1 94 93.2 11.3 116 94.9 8.4 129 97.0 11.8
Ramsey 139 93.9 7.2 220 94.7 5.8 315 93.7 6.9 379 94.6 6.7 561 95.7 13.7
Spring Lake Park 42 94.8 6.7 59 93.6 4.8 69 96.1 4.8 87 94.5 8.8 112 94.9 6.4
St. Francis 32 94.0 4.5 87 94.7 5.0 129 93.7 4.3 158 94.7 4.3 203 96.9 31.7
County Total 1865 94.3 6.9 3041 94.3 6.1 4,563 93.8 6.3 5,632 94.5 6.3 7,000 95.2 21.7
Differential 101 101 99 101 111
Assessment Year 2004 2003 2002 2001 2000
Municipality # Median Coeff # Median Coeff # Median Coeff # Median Coeff # Median Coeff
4ndover 479 94.4 3.6 531 94.6 3.2 683 94.6 7.6 565 94.3 7.1 722 94.5 4.9
4noka 213 94.5 5.4 233 94.5 5.6 206 94.5 6.2 204 94.4 7.2 218 94.5 7.5
3ethel 7 94.4 2.4 8 94.3 5.4 8 94.5 2.0 3 94.3 1.8 7 94.5 5.2
3laine 900 94.4 5.4 845 94.5 4.9 906 94.5 6.7 713 94.4 5.1 859 94.4 4.7
Centerville 74 94.3 5.5 77 94.5 6.4 82 94.5 5.8 53 94.4 5.0 92 94.4 5.8
Circle Pines 52 94.4 4.1 58 94.5 7.2 54 94.5 6.5 58 94.3 6.9 61 94.5 3.4
Columbia Heights 255 94.3 7.0 263 94.4 7.0 255 94.4 7.3 228 94.3 8.2 232 94.5 6.8
Columbus 27 94.2 6.7 32 94.6 7.4 44 94.2 7.5 27 94.4 7.9 31 94.5 9.9
Coon Rapids 793 94.4 5.4 801 94.4 5.5 811 94.5 5.4 790 94.4 6.3 947 94.4 6.0
East Bethel 169 94.7 7.4 139 94.6 7.3 186 94.5 8.1 208 94.4 5.9 174 94.4 5.9
Fridley 290 94.5 6.5 260 94.5 6.1 259 94.4 7.2 242 94.4 7.0 274 94.4 7.8
Ham Lake 232 94.3 5.4 208 94.4 7.0 267 94.5 7.8 225 94.4 5.7 227 94.4 5.3
Hilltop 0 --- --- 0 --- --- 0 --- --- 0 --- --- 0 --- ---
Lexington 14 94.6 4.1 21 94.5 4.9 12 93.8 4.9 17 94.4 7.5 21 94.5 4.4
Lino Lakes 264 94.4 7.1 329 94.4 7.4 402 94.4 8.8 295 94.4 5.4 324 94.4 4.6
Linwood 66 94.4 7.4 86 94.5 7.1 64 94.4 7.2 50 94.4 6.6 82 94.4 5.7
Nowthen (fka Burns) 77 94.5 9.2 50 94.4 8.4 45 94.4 8.7 48 94.4 10.4 48 94.4 4.6
Oak Grove 109 94.6 6.4 116 94.4 8.5 100 94.4 9.2 85 94.4 6.6 111 94.5 4.8
Ramsey 351 94.4 6.6 308 94.4 6.0 339 94.4 6.3 318 94.4 5.9 407 94.5 4.1
Spring Lake Park 71 94.4 4.3 77 94.5 4.4 91 94.5 5.9 63 94.4 6.0 81 94.5 6.C
St. Francis 250 94.4 5.0 155 94.5 5.9 157 94.4 7.2 107 94.4 6.1 182 94.4 3.7
County Total 4,693 94.4 5.7 4,597 94.5 5.9 4,971 94.4 6.8 4,299 94.4 6.1 5,100 94.4 5.4
Differential 101 101 101 100 100
18
Anoka County
City of Columbia Heights
2009 Columbia Heights Residential Ratio by Zones
CH01-0 Townhomes 18 92.3 6.1
CH01-1 1950-1960 West of Central 20 94.5 9.4
CH01-2 Doubles 3 118.1 11.8
CH01-3 Small Lots Older Homes 31 94.9 9.3
CH01-4 Condos 15 94.6 5.3
CH01-5 Larger Lots East of Central 32 95.5 7.7
CH01-6 Lakeshore 0 NA NA
CH01-7 Highland Lake 9 94.8 9.7
CH01-8 Mathaire 6 94.6 7.4
CH01-9 Innsbruck 1 94.7 0.0
19
Anoka County
City of Columbia Heights
Residential Tax Changes Examined
Although the Assessor's Office is considered by many to be the primary reason 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 bring about a change in the annual property tax bill. If
you have questions, please call 763-323-5400.
20
Anoka County
City of Columbia Heights
ADDENDA
21
Anoka County
City of Columbia Heights
Statutes
Minnesota State Statute 270.12
Minnesota State Statute 273.11
Minnesota State Statute 273.121
Minnesota State Statute 273.13
Minnesota State Statute 273.20
Minnesota State Statute 274.01
Minnesota State Statute 274.014
State Board of Equalization
section 8 of subd. 2 outlines sales study period
Valuation of Property
Valuation of Real Property Notice
Classification of Property
Assessor May Enter Dwellings, Buildings, or Structures
authorizes assessors to make assumptions if unable to
gain access to structures
Board of Appeal and Equalization
subd. 1 b states that the board has no authority to make any
change that would benefit the property owner if the
assessor has been denied entry
Local Boards; Appeals and Equalization Course and Meeting
Requirements
Anoka County City of Columbia Heights
270.12 STATE BOARD OF EQUALIZATION; DUTIES.
Subdivision 1.Commissioner of revenue constitutes board.
The commissioner of revenue shall constitute the State Board of Equalization. The board may
adjourn from day to day and employ necessary clerical assistance.
Subd. 2.Meeting dates; duties.
The board shall meet annually between April 15 and June 30 at the office of the commissioner
of revenue and examine and compare the returns of the assessment of the property in the
several counties, and equalize the same so that all the taxable property in the state shall be
assessed at its market value, subject to the following rules: (1) The board shall add to the
aggregate valuation of the real property of every county, which the board believes to be valued
below its market value in money, such percent as will bring the same to its market value in
money; (2) The board shall deduct from the aggregate valuation of the real property of every
county, which the board believes to be valued above its market value in money, such percent
as will reduce the same to its market value in money; (3) If the board believes the valuation for
a part of a class determined by a range of market value under clause (8) or otherwise, a class,
or classes of the real property of any town or district in any county, or the valuation for a part of
a class, a class, or classes of the real property of any county not in towns or cities, should be
raised or reduced, without raising or reducing the other real property of such county, or without
raising or reducing it in the same ratio, the board may add to, or take from, the valuation of a
part of a class, a class, or classes in any one or more of such towns or cities, or of the property
not in towns or cities, such percent as the board believes will raise or reduce the same to its
market value in money; (4) The board shall add to the aggregate valuation of any part of a
class, a class, or classes of personal property of any county, town, or city, which the board
believes to be valued below the market value thereof, such percent as will raise the same to its
market value in money; (5) The board shall take from the aggregate valuation of any part of a
class, a class, or classes of personal property in any county, town or city, which the board
believes to be valued above the market value thereof, such percent as will reduce the same to
its market value in money; (6) The board shall not reduce the aggregate valuation of all the
property of the state, as returned by the several county auditors, more than one percent on the
whole valuation thereof; (7) When it would be of assistance in equalizing values the board may
require any county auditor to furnish statements showing assessments of real and personal
property of any individuals, firms, or corporations within the county. The board shall consider
and equalize such assessments and may increase the assessment of individuals, firms, or
corporations above the amount returned by the county board of equalization when it shall
appear to be undervalued, first giving notice to such persons of the intention of the board so to
do, which notice shall fix a time and place of hearing. The board shall not decrease any such
assessment below the valuation placed by the county board of equalization;
(8) In equalizing values pursuant to this section, the board shall utilize a '12-month
assessment/sales ratio study conducted by the Department of Revenue containing only
sales that are filed in the county auditor's office under section 272.115, by November 1
of the previous year and that occurred between ti~ctaber 1 of the year irnn~edi~~i;ely
preceding the previous year ar~d September 30 of the previous year. The
assessmentlsales ratio study may separate the values of residential property into market
value categories. The board may adjust the market value categories and the number of
categories as necessary to create an adequate sample size for each market value
category. The board may determine the adequate sample size. To the extent practicable,
the methodology used in preparing the assessmentlsales ratio study must be consistent
with the most recent Standard on Assessment Sales Ratio Studies published by the
Assessment Standards Committee of the International Association of Assessing
Officers. The board may determine the geographic area used in preparing the study to
accurately equalize values. A sales ratio study separating residential property into
market value categories may not be used as the basis for a petition under chapter 278.
The sales prices used in the study must be discounted for terms of financing. The board
shall use the median ratio as the statistical measure of the level of assessment for any
particular category of property; and (9) The board shall receive from each county the
estimated market values on the assessment date falling within the study period for all parcels
by magnetic tape or other medium as prescribed by the commissioner of revenue.
Subd. 3.Jurisdictions in two or more counties.
23
An®~a I~~~~~ <<~ii~~~;~~ c.<~~~~ ®Ilumbia Heights
When a taxing jurisdiction lies in two or more counties, if the sales ratio studies prepared by
the Department of Revenue show that the average levels of assessment in the several portions
of the taxing jurisdictions in the different counties differ by more than five percent, the board
may order the apportionment of the levy. When the sales ratio studies prepared by the
Department of Revenue show that the average levels of assessment in the several portions of
the taxing jurisdictions in the different counties differ by more than ten percent, the board shall
order the apportionment of the levy unless (a) the proportion of total adjusted gross tax
capacity in one of the counties is less than ten percent of the total adjusted gross tax capacity
in the taxing jurisdiction and the average level of assessment in that portion of the taxing
jurisdiction is the level which differs by more than five percent from the assessment level in any
one of the other portions of the taxing jurisdiction; (b) significant changes have been made in
the level of assessment in the taxing jurisdiction which have not been reflected in the sales
ratio study, and those changes alter the assessment levels in the portions of the taxing
jurisdiction so that the assessment level now differs by five percent or less; or (c) commercial,
industrial, mineral, or public utility property predominates in one county within the taxing
jurisdiction and another class of property predominates in another county within that same
taxing jurisdiction. If one or more of these factors are present, the board may order the
apportionment of the levy. Notwithstanding any other provision, the levy for the Metropolitan
Mosquito Control District, Metropolitan Council, metropolitan transit district, and metropolitan
transit area must be apportioned without regard to the percentage difference. If, pursuant to
this subdivision, the board apportions the levy, then that levy apportionment among the
portions in the different counties shall be made in the same proportion as the adjusted gross
tax capacity as determined by the commissioner in each portion is to the total adjusted gross
tax capacity of the taxing jurisdiction. For the purposes of this section, the average level of
assessment in a taxing jurisdiction or portion thereof shall be the aggregate assessment sales
ratio. Gross tax capacities as determined by the commissioner shall be the gross tax capacities
as determined for the year preceding the year in which the levy to be apportioned is levied.
Actions pursuant to this subdivision shall be commenced subsequent to the annual meeting on
April 15 of the State Board of Equalization, but notice of the action shall be given to the
affected jurisdiction and the appropriate county auditors by the following June 30.
Apportionment of a levy pursuant to this subdivision shall be considered as a remedy to be
taken after equalization pursuant to subdivision 2, and when equalization within the jurisdiction
would disturb equalization within other jurisdictions of which the several portions of the
jurisdiction in question are a part.
Subd. 4.Public utility property.
For purposes of equalization only, public utility personal property shall be treated as a separate
class of property notwithstanding the fact that its class rate is the same as commercial-
industrial property.
Subd. 5.Equalization orders.
The Board of Equalization may, pursuant to its responsibilities under subdivisions 2 and 3,
issue orders to ensure that the results of local and county boards of equalization are consistent
with the objective of state equalization. The board may issue, at its discretion, a supplemental
order to amend, supersede, or correct a prior order of the board or an order of a local or county
board. The supplemental order must be issued within 60 days of the order to be changed. The
board may issue to a local or county board of equalization, within ten business days of the
receipt of minutes of a local or county board of equalization, an order explaining the action that
the state board believes will be necessary to effect the objective of state equalization.
History: (2366 RL s 863; 1971 c 564 s 3; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1975 c 295 s 1; 1975 c 339
s 8; 1978 c 766 s 1; 1980 c 616 s 10; 1983 c 222 s 3; 1985 c 300 s 3; 1 Sp 1986 c 1 art 4 s 10; 1987 c 268 art
7 s 20, 21; 1988 c 719 art 5 s 84; 1989 c 277 art 2 s 12; 1989 c 329 art 15 s 20; 1 Sp 1989 c 1 art 2 s 11; art 3
s 1; art 9 s 9,10; 1991 c 291 art 1 s 7; art 12 s 3; 1994 c 416 art 1 s 7
24
Anoka County City of Columbia Heights
273.11 VALUATION OF PROPERTY.
Subdivision 1. Generally. Except as provided in this section or section 273.17, subdivision 1 ,
all property shall be valued at its market value. The market value as determined pursuant to this
section shall be stated such that any amount under $100 is rounded up to $100 and any amount
exceeding $100 shall be rounded to the nearest $100. In estimating and determining such value,
the assessor shall not adopt a lower or different standard of value because the same is to serve
as a basis of taxation, nor shall the assessor adopt as a criterion of value the price for which such
property would sell 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 assessor shall take into
account the effect on the market value of property of environmental factors in the vicinity of the
property. In assessing any tractor lot of real property, the value of the land, exclusive of structures
and improvements, shall be determined, and also the value of all structures and improvements
thereon, and the aggregate value of the property, including all structures and improvements,
excluding the value of crops growing upon cultivated land. In valuing real property upon which
there is a mine or quarry, it shall be valued at such price as such property, including the mine or
quarry, would sell for at a fair, voluntary sale, for cash, if the material being mined or quarried is
not subject to taxation under section 298.015 and the mine or quarry is not exempt from the
general property tax under section 298.25. In valuing real property which is vacant, platted
property shall be assessed as provided in subdivision 14. All property, or the use thereof, which is
taxable under section 272.01, subdivision 2, or 273.19, shall be valued at the market value of such
property and not at the value of a leasehold estate in such property, or at some lesser value than
its market value.
Subd. 1a. Limited market value. In the case of all property classified as agricultural homestead
or nonhomestead, residential homestead or nonhomestead, timber, or noncommercial seasonal
residential recreational, the assessor shall compare the value with the taxable portion of the value
determined in the preceding assessment.For assessment years 2004, 2005, and 2006, the
amount of the increase shall not exceed the greater of (1) 15 percent of the value in the preceding
assessment, or (2) 25 percent of the difference between the current assessment and the
preceding assessment. For assessment year 2007, the amount of the increase shall not exceed
the greater of (1) 15 percent of the value in the preceding assessment, or (2) 33 percent of the
difference between the current assessment and the preceding assessment. For assessment year
2008, the amount of the increase shall not exceed the greater of (1) 15 percent of the value in the
preceding assessment, or (2) 50 percent of the difference between the current assessment and
the preceding assessment. This limitation shall not apply to increases in value due to
improvements. For purposes of this subdivision, the term "assessment" means the value prior to
any exclusion under subdivision 16.The provisions of this subdivision shall be in effect through
assessment year 2008 as provided in this subdivision. For purposes of the assessment/sales ratio
study conducted under section 127A.48, and the computation of state aids paid under chapters
122A, 123A, 1236, 124D, 125A, 126C, 127A, and 477A, market values and net tax capacities
determined under this subdivision and subdivision 16, shall be used.
Subd. 2.[Repealed, 1979 c 303 art 2 s 38]
Subd. 3.[Repealed, 1975 c 437 art 8 s 10]
Subd. 4.[Repealed, 1976 c 345 s 3]
Subd. 5. Boards of review and equalization. Notwithstanding any other provision of law to the
contrary, the limitation contained in subdivisions 1 and 1 a shall also apply to the authority of the
local board of review as provided in section 274.01, the county board of equalization as provided
in section 274.13, the State Board of Equalization and the commissioner of revenue as provided in
sections 270.11, subdivision 1, 270.12, 270C.92, and 270C.94.
Subd. 6. Solar, wind, methane gas systems. For purposes of property taxation, the market
value of real and personal property installed prior to January 1, 1984, which is a solar, wind, or
agriculturally derived methane gas system used as a heating, cooling, or electric power source of
25
Anoka County City of Columbia ~1oh
a building or structure shall be excluded from the market value of that building or structure if the
property is not used to provide energy for sale.
Subd. 6a. Fire-safety sprinkler systems. For purposes of property taxation, the market value
of automatic fire-safety sprinkler systems installed in existing buildings after January 1, 1992,
meeting the standards of the Minnesota Fire Code shall be excluded from the market value of (1)
existing multifamily residential real estate containing four or more units and used or held for use by
the owner or by the tenants or lessees of the owner as a residence and (2) existing real estate
containing four or more contiguous residential units for use by customers of the owner, such as
hotels, motels, and lodging houses and (3) existing office buildings or mixed use commercial-
residential buildings, in which at least one story capable of occupancy is at least 75 feet above the
ground. The market value exclusion under this section shall expire if the property is sold.
Subd. 7.[Repealed, 1984 c 502 art 3 s 36]
Subd. 8. Limited equity cooperative apartments. For the purposes of this subdivision, the
terms defined in this subdivision have the meanings given them.A "limited equity cooperative" is a
corporation organized under chapter 308A or 3086, which has as its primary purpose the
provision of housing and related services to its members which meets one of the following criteria
with respect to the income of its members: (1) a minimum of 75 percent of members must have
incomes at or less than 90 percent of area median income, (2) a minimum of 40 percent of
members must have incomes at or less than 60 percent of area median income, or (3) a minimum
of 20 percent of members must have incomes at or less than 50 percent of area median income.
For purposes of this clause, "member income" shall mean the income of a member existing at the
time the member acquires cooperative membership, and median income shall mean the St. Paul-
Minneapolis metropolitan area median income as determined by the United States Department of
Housing and Urban Development. It must also meet the following requirements:(a) The articles of
incorporation set the sale price of occupancy entitling cooperative shares or memberships at no
more than a transfer value determined as provided in the articles. That value may not exceed the
sum of the following:(1) the consideration paid for the membership or shares by the first occupant
of the unit, as shown in the records of the corporation;(2) the fair market value, as shown in the
records of the corporation, of any improvements to the real property that were installed at the sole
expense of the member with the prior approval of the board of directors;(3) accumulated interest,
or an inflation allowance not to exceed the greater of a ten percent annual noncompounded
increase on the consideration paid for the membership or share by the first occupant of the unit, or
the amount that would have been paid on that consideration if interest had been paid on it at the
rate of the percentage increase in the revised Consumer Price Index for All Urban Consumers for
the Minneapolis-St. Paul metropolitan area prepared by the United States Department of Labor,
provided that the amount determined pursuant to this clause may not exceed $500 for each year
or fraction of a year the membership or share was owned; plus(4) real property capital
contributions shown in the records of the corporation to have been paid by the transferor member
and previous holders of the same membership, or of separate memberships that had entitled
occupancy to the unit of the member involved. These contributions include contributions to a
corporate reserve account the use of which is restricted to real property improvements or
acquisitions, contributions to the corporation which are used for real property improvements or
acquisitions, and the amount of principal amortized by the corporation on its indebtedness due to
the financing of real property acquisition or improvement or the averaging of principal paid by the
corporation over the term of its real property-related indebtedness.(b) The articles of incorporation
require that the board of directors limit the purchase price of stock or membership interests for
new member-occupants or resident shareholders to an amount which does not exceed the
transfer value for the membership or stock as defined in clause (a).(c) The articles of incorporation
require that the total distribution out of capital to a member shall not exceed that transfer value.(d)
The articles of incorporation require that upon liquidation of the corporation any assets remaining
after retirement of corporate debts and distribution to members will be conveyed to a charitable
organization described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended
26
Anoka County City of Columbia Heights
through December 31, 1992, or a public agency.A "limited equity cooperative apartment" is a
dwelling unit owned by a limited equity cooperative."Occupancy entitling cooperative share or
membership" is the ownership interest in a cooperative organization which entitles the holder to an
exclusive right to occupy a dwelling unit owned or leased by the cooperative. For purposes of
taxation, the assessor shall value a unit owned by a limited equity cooperative at the lesser of its
market value or the value determined by capitalizing the net operating income of a comparable
apartment operated on a rental basis at the capitalization rate used in valuing comparable
buildings that are not limited equity cooperatives. If a cooperative fails to operate in accordance
with the provisions of clauses (a) to (d), the property shall be subject to additional property taxes in
the amount of the difference between the taxes determined in accordance with this subdivision for
the last ten years that the property had been assessed pursuant to this subdivision and the
amount that would have been paid if the provisions of this subdivision had not applied to it. The
additional taxes, plus interest at the rate specified in section 549.09, shall be extended against the
property on the tax list for the current year.
Subd. 9. Condominium property. Notwithstanding any other provision of law to the contrary,
for purposes of property taxation, condominium property shall be valued in accordance with this
subdivision.(a) Astructure or building that is initially constructed as condominiums shall be
identified as separate units after the filing of a declaration. The market value of the residential units
in that structure or building and included in the declaration shall be valued as condominiums.(b)
When 60 percent or more of the residential units in a structure or building being converted to
condominiums have been sold as condominiums including those units that the converters retain
for their own investment, the market value of the remaining residential units in that structure or
building which are included in the declaration shall be valued as condominiums. If not all of the
residential units in the structure or building are included in the declaration, the 60 percent factor
shall apply to those in the declaration. A separate description shall be recognized when a
declaration is filed. For purposes of this clause, "retain" shall mean units that are rented and
completed units that are not available for sale.(c) For purposes of this subdivision, a "sale" is
defined as the date when the first written document for the purchase or conveyance of the
property is signed, unless that document is revoked.
Subd. 10.[Repealed, 1999 c 243 art 5 s 54]
Subd. 11. Valuation of restored or preserved wetland. Wetlands restored by the federal,
state, or local government, or by a nonprofit organization, or preserved under the terms of a
temporary or perpetual easement by the federal or state government, must be valued by
assessors at their wetland value. "Wetland value" in this subdivision means the market value of
wetlands in any potential use in which the wetland character is not permanently altered. Wetland
value shall not reflect potential uses of the wetland that would violate the terms of any existing
conservation easement, or any one-time payment received by the wetland owner under the terms
of a state or federal conservation easement. Wetland value shall reflect any potential income
consistent with a property's wetland character, including but not limited to lease payments for
hunting or other recreational uses. The commissioner of revenue shall issue a bulletin advising
assessors of the provisions of this section by October 1, 1991.For purposes of this subdivision,
"wetlands" means lands transitional between terrestrial and aquatic systems where the water table
is usually at or near the surface or the land is covered by shallow water. For purposes of this
definition, wetlands must have the following three attributes:(1) have a predominance of hydric
soils;(2) are inundated or saturated by surface or ground water at a frequency and duration
sufficient to support a prevalence of hydrophytic vegetation typically adapted for life in saturated
soil conditions; and(3) under normal circumstances support a prevalence of such vegetation.
Subd. 12. Neighborhood land trusts. (a) A neighborhood land trust, as defined under chapter
462A, is (i) a community-based nonprofit corporation organized under chapter 317A, which
qualifies for tax exempt status under 501(c)(3), or (ii) a "city" as defined in section 4620.02,
subdivision 6, which has received funding from the Minnesota housing finance agency for
purposes of the neighborhood land trust program. The Minnesota Housing Finance Agency shall
27
Anoka County <<~~ii~;~~ ~F~ Columbia Heights
set the criteria for neighborhood land trusts. (b) All occupants of a neighborhood land trust building
must have a family income of less than 80 percent of the greater of (1) the state median income,
or (2) the area or county median income, as most recently determined by the Department of
Housing and Urban Development. Before the neighborhood land trust can rent or sell a unit to an
applicant, the neighborhood land trust shall verify to the satisfaction of the administering agency or
the city that the family income of each person or family applying for a unit in the neighborhood land
trust building is within the income criteria provided in this paragraph. The administering agency or
the city shall verify to the satisfaction of the county assessor that the occupant meets the income
criteria under this paragraph. The property tax benefits under paragraph (c) shall be granted only
to property owned or rented by persons or families within the qualifying income limits. The family
income criteria and verification is only necessary at the time of initial occupancy in the property.(c)
A unit which is owned by the occupant and used as a homestead by the occupant qualifies for
homestead treatment as class 1 a under section 273.13, subdivision 22. A unit which is rented by
the occupant and used as a homestead by the occupant shall be class 4a or 4b property, under
section 273.13, subdivision 25, whichever is applicable. Any remaining portion of the property not
used for residential purposes shall be classified by the assessor in the appropriate class based
upon the use of that portion of the property owned by the neighborhood land trust. The land upon
which the building is located shall be assessed at the same class rate as the units within the
building, provided that if the building contains some units assessed as class 1a and some units
assessed as class 4a or 4b, the market value of the land will be assessed in the same proportions
as the value of the building.
Subd. 13. Valuation of income-producing property. Beginning with the 1995 assessment,
only accredited assessors or senior accredited assessors or other licensed assessors who have
successfully completed at least two income-producing property appraisal courses may value
income-producing property for ad valorem tax purposes. "Income-producing property" as used in
this subdivision means the taxable property in class 3a and 3b in section 273.13, subdivision 24;
class 4a and 4c, except for seasonal recreational property not used for commercial purposes; and
class 5 in section 273.13, subdivision 31. "Income-producing property" includes any property in
class 4e in section 273.13, subdivision 25, that would be income-producing property under the
definition in this subdivision if it were not substandard. "Income-producing property appraisal
course" as used in this subdivision means a course of study of approximately 30 instructional
hours, with a final comprehensive test. An assessor must successfully complete the final
examination for each of the two required courses. The course must be approved by the board of
assessors.
Subd. 14. Vacant land platted before August 1, 2001. (a) All land platted before August 1,
2001, and not improved with a permanent structure, shall be assessed as provided in this
subdivision. The assessor shall determine the market value of each individual lot based upon the
highest and best use of the property as unplatted land. In establishing the market value of the
property, the assessor shall consider the sale price of the unplatted land or comparable sales of
unplatted land of similar use and similar availability of public utilities.(b) The market value
determined in paragraph (a) shall be increased as follows for each of the three assessment years
immediately following the final approval of the plat: one-third of the difference between the
property's unplatted market value as determined under paragraph (a) and the market value based
upon the highest and best use of the land as platted property shall be added in each of the three
subsequent assessment years.(c) Any increase in market value after the first assessment year
following the plat's final approval shall be added to the property's market value in the next
assessment year. Notwithstanding paragraph (b), if construction begins before the expiration of
the three years in paragraph (b), that lot shall be eligible for revaluation in the next assessment
year. The market value of a platted lot determined under this subdivision shall not exceed the
value of that lot based upon the highest and best use of the property as platted land.
Subd. 14a. Vacant land platted on or after August 1, 2001; located in metropolitan
counties. (a) All land platted on or after August 1, 2001, located in a metropolitan county, and not
28
Anoka County City of Columbia Heights
improved with a permanent structure, shall be assessed as provided in this subdivision. The
assessor shall determine the market value of each individual lot based upon the highest and best
use of the property as unplatted land. In establishing the market value of the property, the
assessor shall consider the sale price of the unplatted land or comparable sales of unplatted land
of similar use and similar availability of public utilities.(b) The market value determined in
paragraph (a) shall be increased as follows for each of the three assessment years immediately
following the final approval of the plat: one-third of the difference between the property's unplatted
market value as determined under paragraph (a) and the market value based upon the highest
and best use of the land as platted property shall be added in each of the three subsequent
assessment years.(c) Any increase in market value after the first assessment year following the
plat's final approval shall be added to the property's market value in the next assessment year.
Notwithstanding paragraph (b), if construction begins before the expiration of the three years in
paragraph (b), that lot shall be eligible for revaluation in the next assessment year. The market
value of a platted lot determined under this subdivision shall not exceed the value of that lot based
upon the highest and best use of the property as platted land.(d) For purposes of this section,
"metropolitan county" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott,
and Washington.
Subd. 14b. Vacant land platted on or after August 1, 2001; located in nonmetropolitan
counties. (a) All land platted on or after August 1, 2001, located in a nonmetropolitan county, and
not improved with a permanent structure, shall be assessed as provided in this subdivision. The
assessor shall determine the market value of each individual lot based upon the highest and best
use of the property as unplatted land. In establishing the market value of the property, the
assessor shall consider the sale price of the unplatted land or comparable sales of unplatted land
of similar use and similar availability of public utilities.(b) The market value determined in
paragraph (a) shall be increased as follows for each of the seven assessment years immediately
following the final approval of the plat: one-seventh of the difference between the property's
unplatted market value as determined under paragraph (a) and the market value based upon the
highest and best use of the land as platted property shall be added in each of the seven
subsequent assessment years.(c) Any increase in market value after the first assessment year
following the plat's final approval shall be added to the property's market value in the next
assessment year. Notwithstanding paragraph (b), if construction begins before the expiration of
the seven years in paragraph (b), that lot shall be eligible for revaluation in the next assessment
year. The market value of a platted lot determined under this subdivision shall not exceed the
value of that lot based upon the highest and best use of the property as platted land.
Subd. 15. Vacant hospitals. In valuing a hospital, as defined in section 144.50, subdivision 2 ,
that is located outside of a metropolitan county, as defined in section 473.121, subdivision 4, and
that on the date of sale is vacant and not used for hospital purposes or for any other purpose, the
assessor's estimated market value for taxes levied in the year of the sale shall be no greater than
the sales price of the property, including both the land and the buildings, as adjusted for terms of
financing. If the sale is made later than December 15, the market value as determined under this
subdivision shall be used for taxes levied in the following year. This subdivision applies only if the
sales price of the property was determined under anarm's-length transaction.
Subd. 16. Valuation exclusion for certain improvements. Improvements to homestead
property made before January 2, 2003, shall be fully or partially excluded from the value of the
property for assessment purposes provided that (1) the house is at least 45 years old at the time
of the improvement and (2) the assessor's estimated market value of the house on January 2 of
the current year is equal to or less than $400,000.For purposes of determining this eligibility,
"house" means land and buildings. The age of a residence is the number of years since the
original year of its construction. In the case of a residence that is relocated, the relocation must be
from a location within the state and the only improvements eligible for exclusion under this
subdivision are (1) those for which building permits were issued to the homeowner after the
residence was relocated to its present site, and (2) those undertaken during or after the year the
~~~
Anoka Coun~~ amity of Columbia Heights
residence is initially occupied by the homeowner, excluding any market value increase relating to
basic improvements that are necessary to install the residence on its foundation and connect it to
utilities at its present site. In the case of an owner-occupied duplex or triplex, the improvement is
eligible regardless of which portion of the property was improved. If the property lies in a
jurisdiction which is subject to a building permit process, a building permit must have been issued
prior to commencement of the improvement. The improvements for a single project or in any one
year must add at least $5,000 to the value of the property to be eligible for exclusion under this
subdivision. Only improvements to the structure which is the residence of the qualifying
homesteader or construction of or improvements to no more than one two-car garage per
residence qualify for the provisions of this subdivision. If an improvement was begun between
January 2, 1992, and January 2, 1993, any value added from that improvement for the January
1994 and subsequent assessments shall qualify for exclusion under this subdivision provided that
a building permit was obtained for the improvement between January 2, 1992, and January 2,
1993. Whenever a building permit is issued for property currently classified as homestead, the
issuing jurisdiction shall notify the property owner of the possibility of valuation exclusion under this
subdivision. The assessor shall require an application, including documentation of the age of the
house from the owner, if unknown by the assessor. The application may be filed subsequent to
the date of the building permit provided that the application must be filed within three years of the
date the building permit was issued for the improvement. If the property lies in a jurisdiction which
is not subject to a building permit process, the application must be filed within three years of the
date the improvement was made. The assessor may require proof from the taxpayer of the date
the improvement was made. Applications must be received prior to July 1 of any year in order to
be effective for taxes payable in the following year. No exclusion for an improvement may be
granted by a local board of review or county board of equalization, and no abatement of the taxes
for qualifying improvements may be granted by the county board unless (1) a building permit was
issued prior to the commencement of the improvement if the jurisdiction requires a building permit,
and (2) an application was completed. The assessor shall note the qualifying value of each
improvement on the property's record, and the sum of those amounts shall be subtracted from the
value of the property in each year for ten years after the improvement has been made. After ten
years the amount of the qualifying value shall be added back as follows:(1) 50 percent in the two
subsequent assessment years if the qualifying value is equal to or less than $10,000 market
value; or(2) 20 percent in the five subsequent assessment years if the qualifying value is greater
than $10,000 market value. If an application is filed after the first assessment date at which an
improvement could have been subject to the valuation exclusion under this subdivision, the ten-
year period during which the value is subject to exclusion is reduced by the number of years that
have elapsed since the property would have qualified initially. The valuation exclusion shall
terminate whenever (1) the property is sold, or (2) the property is reclassified to a class which does
not qualify for treatment under this subdivision. Improvements made by an occupant who is the
purchaser of the property under a conditional purchase contract do not qualify under this
subdivision unless the sel-er of the properly is a governmental entity. The qualifying value of the
property shall be computed based upon the increase from that structure's market value as of
January 2 preceding the acquisition of the property by the governmental entity. The total qualifying
value for a homestead may not exceed $50,000. The total qualifying value for a homestead with a
house that is less than 70 years old may not exceed $25,000. The term "qualifying value" means
the increase in estimated market value resulting from the improvement if the improvement occurs
when the house is at least 70 years old, or one-half of the increase in estimated market value
resulting from the improvement otherwise. The $25,000 and $50,000 maximum qualifying value
under this subdivision may result from multiple improvements to the homestead. If 50 percent or
more of the square footage of a structure is voluntarily razed or removed, the valuation increase
attributable to any subsequent improvements to the remaining structure does not qualify for the
exclusion under this subdivision. If a structure is unintentionally or accidentally destroyed by a
natural disaster, the property is eligible for an exclusion under this subdivision provided that the
30
Anoka County City of Columbia Heights
structure was not completely destroyed. The qualifying value on property destroyed by a natural
disaster shall be computed based upon the increase from that structure's market value as
determined on January 2 of the year in which the disaster occurred. A property receiving benefits
under the homestead disaster provisions under section 273.123 is not disqualified from receiving
an exclusion under this subdivision. If any combination of improvements made to a structure after
January 1, 1993, increases the size of the structure by 100 percent or more, the valuation
increase attributable to the portion of the improvement that causes the structure's size to exceed
100 percent does not qualify for exclusion under this subdivision.
Subd. 17. Valuation of contaminated properties. (a) In determining the market value of
property containing contaminants, the assessor shall reduce the market value of the property by
the contamination value of the property. The contamination value is the amount of the market
value reduction that results from the presence of the contaminants, but it may not exceed the cost
of a reasonable response action plan or asbestos abatement plan or management program for the
property.(b) For purposes of this subdivision, "asbestos abatement plan," "contaminants," and
"response action plan" have the meanings as used in sections 270.91 and 270.92.
Subd. 18. Disclosure of valuation exclusion. No seller of real property shall sell or offer for
sale property that, for purposes of property taxation, has an exclusion from market value for home
improvements under subdivision 16, without disclosing to the buyer the existence of the excluded
valuation and informing the buyer that the exclusion will end upon the sale of the property and that
the property's estimated market value for property tax purposes will increase accordingly.
Subd. 19. Valuation exclusion for improvements to certain business property. Property
classified under Minnesota Statutes, section 273.13, subdivision 24, which is eligible for the
preferred class rate on the market value up to $150,000, shall qualify for a valuation exclusion for
assessment purposes, provided all of the following conditions are met: (1) the building must be at
least 50 years old at the time of the improvement or damaged by the 1997 floods;(2) the building
must be located in a city or town with a population of 10,000 or less that is located outside the
seven-county metropolitan area, as defined in section 473.121, subdivision 2; (3) the total
estimated market value of the land and buildings must be $100,000 or less prior to the
improvement and prior to the damage caused by the 1997 floods;(4) the current year's estimated
market value of the property must be equal to or less than the property's estimated market value in
each of the two previous years' assessments;(5) abuilding permit must have been issued prior to
the commencement of the improvement, or if the building is located in a city or town which does
not have a building permit process, the property owner must notify the assessor prior to the
commencement of the improvement;(6) the property, including its improvements, has received no
public assistance, grants or financing except, that in the case of property damaged by the 1997
floods, the property is eligible to the extent that the flood losses are not reimbursed by insurance
or any public assistance, grants, or financing;(7) the property is not receiving a property tax
abatement under section 469.1813; and (8) the improvements are made after the effective date of
Laws 1997, chapter 231, and prior to January 1, 1999.The assessor shall estimate the market
value of the building in the assessment year immediately following the year that (1) the building
permit was taken out, or (2) the taxpayer notified the assessor that an improvement was to be
made. If the estimated market value of the building has increased over the prior year's
assessment, the assessor shall note the amount of the increase on the property's record, and that
amount shall be subtracted from the value of the property in each year for five years after the
improvement has been made, at which time an amount equal to 20 percent of the excluded value
shall be added back in each of the five subsequent assessment years. For any property, there can
be no more than two improvements qualifying for exclusion under this subdivision. The maximum
amount of value that can be excluded from any property under this subdivision is $50,000.The
assessor shall require an application, including documentation of the age of the building from the
owner, if unknown by the assessor. Applications must be received prior to July 1 of any year in
order to be effective for taxes payable in the following year. For purposes of this subdivision,
"population" has the same meaning given in Minnesota Statutes, section 477A.011, subdivision 3.
31
Anoka County City of Columbia Heights
Subd. 20. Valuation exclusion for improvements to certain business property. Property
classified under section 273.13, subdivision 24, qualifies for a valuation exclusion for assessment
purposes, provided all of the following conditions are met: (1) the building must have been
damaged by the 2002 floods;(2) the building must be located in a city or town with a population of
10,000 or less that is located in a county in the area included in DR-1419;(3) the total estimated
market value of the land and buildings must be $150,000 or less for assessment year 2002;(4) a
building permit must have been issued prior to the commencement of the improvement, or if the
building is located in a city or town which does not have a building permit process, the property
owner must notify the assessor prior to the commencement of the improvement;(5) the property is
not receiving a property tax abatement under section 469.1813; and (6) the improvements are
made before January 1, 2004.The assessor shall estimate the market value of the building in the
assessment year immediately following the year that (1) the building permit was taken out, or (2)
the taxpayer notified the assessor that an improvement was to be made. If the estimated market
value of the building has increased over the 2002 assessment before any reassessment due to
flood damage, the assessor shall note the amount of the increase on the property's record, and
that amount shall be subtracted from the value of the property in each year for five years after the
improvement has been made. In each of the next five subsequent assessment years, an amount
equal to 20 percent of the value excluded in the fifth year for that improvement shall be added
back. The maximum amount of value that can be excluded for all improvements to any property
under this subdivision is $50,OOO.The assessor shall require an application. Applications must be
received by December 31, 2002, or December 31, 2003, in order to be effective for taxes payable
in the following year. For purposes of this subdivision, "population" has the meaning given in
section 477A.011, subdivision 3 .
Subd. 21. Valuation reduction for homestead property damaged by mold. (a) The owner of
homestead property may apply in writing to the assessor for a reduction in the market value of the
property that has been damaged by mold. The notification must include the estimated cost to cure
the mold condition provided by a licensed contractor. The estimated cost must be at least
$20,000. Upon completion of the work, the owner must file an application on a form prescribed by
the commissioner of revenue, accompanied by a copy of the contractor's estimate.(b) If the
conditions in paragraph (a) are met, the county board must grant a reduction in the market value
of the homestead dwelling equal to the estimated cost to cure the mold condition. If a property
owner applies for a reduction under this subdivision between January 1 and June 30 of any year,
the reduction applies for taxes payable in the following year. If a property owner applies for a
reduction under this subdivision between July 1 and December 31 of any year, the reduction
applies for taxes payable in the second following year.(c) A denial of a reduction under this section
by the county board may be appealed to the tax court. If the county board takes no action on the
application within 90 days after its receipt, it is considered an approval.(d) For purposes of
subdivision 1 a, in the assessment year following the assessment year when a valuation reduction
has occurred under this section, any market value added by the assessor to the property resulting
from curing the mold condition must be considered an increase in value due to new
construction. Subd. 22. Lead hazard market value reduction. Owners of property classified as
class 1 a, 1 b, 1 c, 2a, 4b, 4bb, or 4d under section 273.13 may apply for a lead hazard valuation
reduction, provided that the property is located in a city which has authorized valuation reductions
under this subdivision. A city that authorizes reductions under this subdivision must establish
guidelines for qualifying lead hazard reduction projects and must designate an agency within the
city to issue certificates of completion of qualifying projects. For purposes of this subdivision, "lead
hazard reduction" has the same meaning as in section 144.9501, subdivision 17.The property
owner must obtain a certificate from the agency stating (1) that the project has been completed
and (2) the total cost incurred by the owner, which must be at least $3,000. Only projects
originating after July 1, 2005, and completed before July 1, 2010, qualify for a reduction under this
subdivision. The property owner shall apply for the valuation reduction to the assessor on a form
prescribed by the assessor accompanied by a copy of the certificate of completion from the
32
Anoka County City of Columbia Heights
agency. A qualifying property is eligible for cone-year valuation reduction equal to the actual cost
incurred, to a maximum of $20,000. If a property owner applies to the assessor for the valuation
reduction under this subdivision between January 1 and June 30 of any year, the reduction
applies for taxes payable in the following year. If a property owner applies to the assessor for the
valuation reduction under this subdivision between July 1 and December 31, the reduction applies
for taxes payable in the second following year. For purposes of subdivision 1a, any additional
market value resulting from the lead hazard removal must be considered an increase in value due
to new construction.
Subd. 23. First tier valuation limit; agricultural homestead property. (a) Beginning with
assessment year 2006, the commissioner of revenue shall annually certify the first tier limit for
agricultural homestead property as the product of (i) $600,000, and (ii) the ratio of the statewide
average taxable market value of agricultural property per acre of deeded farm land in the
preceding assessment year to the statewide average taxable market value of agricultural property
per acre of deeded farm land for assessment year 2004. The limit shall be rounded to the nearest
$10,000.(b) For the purposes of this subdivision, "agricultural property" means all class 2 property
under section 273.13, subdivision 23, except for (1) timberland, (2) a landing area or public access
area of a privately owned public use airport, and (3) property consisting of the house, garage, and
immediately surrounding one acre of land of an agricultural homestead.(c) The commissioner shall
certify the limit by January 2 of each assessment year, except that for assessment year 2006 the
commissioner shall certify the limit by June 1, 2006.
History: (1992) RL s 810; Ex1967 c 32 art 7 s 3; 1969 c 574 s 1; 1969 c 990 s 1; 1971 c 427 s 1;
1971 c 489 s 1; 1971 c 831 s 1; 1973 c 582 s 3; 1973 c 650 art 23 s 1-4; 1974 c 556 s 14; 1975 c
437art8s4-6; 1976c2s93; 1976c345s 1; 1977c423art4s4; 1978c786s 10,11; 1979c
303 art 2 s 7; 1 Sp 1981 c 1 art 2 s 3, 4; 1 Sp 1981 c 4 art 2 s 50; 1982 c 424 s 61, 62; 1982 c 523 art
19s2; art21 s 1; 1983c222s 7; 1983c342art2s5-7; 1984c502art3s6; 1Sp1985c 14art4
s 35; 1986 c 444; 1Sp1986 c 1 art 4 s 12; 1987 c 268 art 5 s 1; art 7 s 32; 1987 c 384 art 3 s 10;
1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1989 c 356 s 13; 1990 c 480 art 7 s 5; 1990 c 604
art 3 s 9; 1991 c 291 art 1 s 12; 1991 c 354 art 10 s 7, 8; 1992 c 511 art 2 s 11,12; 1992 c 556 s
2,3; 1992 c 597 s 14; 1993 c 375 art 5 s 8-13; art 8 s 14; art 11 s 3; art 12 s 9; 1994 c 416 art 1 s
13; 1994 c 587 art 5 s 3-5; 1995 c 1 s 2; 1995 c 264 art 16 s 9; 1996 c 471 art 3 s 5; 1997 c 231
art 2 s 10,11,52; art 8 s 2; 1997 c 251 s 16; 1998 c 397 art 11 s 3; 1999 c 243 art 5 s 6, 7; 1 Sp2001
c 5 art 3 s 23-26; 1 Sp2002 c 1 s 14; 2003 c 127 art 5 s 15; 1 Sp2003 c 21 art 4 s 3; 2005 c 151 art
2s6; art5s 16; 1Sp2005c3art 1 s8-10; 2006c259art4s 11
33
Anoka County
City of Columbia Heights
273.121 VALUATION OF REAL PROPERTY, NOTICE.
Any county assessor or city assessor having the powers of a county assessor, valuing or classifying taxable real
property shall in each year notify those persons whose property is to be included on the assessment roll that year if
the person's address is known to the assessor, otherwise the occupant of the property. The notice shall be in writing
and shall be sent by ordinary mail at least ten days before the meeting of the local board of appeal and equalization
under section 274.01 or the review process established under section 274.13, subdivision 1 c. It shall contain: (1)
the market value for the current and prior assessment, (2) the limited market value under section 273.11,
subdivision 1 a, for the current and prior assessment, (3) the qualifying amount of any improvements under section
273.11, subdivision 16, for the current assessment, (4) the market value subject to taxation after subtracting the
amount of any qualifying improvements for the current assessment, (5) the classification of the property for the
current and prior assessment, (6) a note that if the property is homestead and at least 45 years old, improvements
made to the property may be eligible for a valuation exclusion under section 273.11, subdivision 16, (7) the
assessor's office address, and (8) the dates, places, and times set for the meetings of the local board of appeal and
equalization, the review process established under section 274.13, subdivision 1 c, and the county board of appeal
and equalization. The commissioner of revenue shall specify the form of the notice. The assessor shall attach to the
assessment roll a statement that the notices required by this section have been mailed. Any assessor who is not
provided sufficient funds from the assessor's governing body to provide such notices, may make application to the
commissioner of revenue to finance such notices. The commissioner of revenue shall conduct an investigation and, if
satisfied that the assessor does not have the necessary funds, issue a certification to the commissioner of finance of
the amount necessary to provide such notices. The commissioner of finance shall issue a warrant for such amount
and shall deduct such amount from any state payment to such county or municipality. The necessary funds to make
such payments are hereby appropriated. Failure to receive the notice shall in no way affect the validity of the
assessment, the resulting tax, the procedures of any board of review or equalization, or the enforcement of
delinquent taxes by statutory means.
History: Ex1971 c 31 art 23 s 2; 1973 c 492 s 14; 1974 c 363 s 1; 1975 c 437 art 8 s 7; 1980 c 437 s 3; 1982 c 523
art 23 s 1; 1 Sp1985 c 14 art 4 s 41; 1986 c 444; 1988 c 719 art 6 s 8; 1993 c 375 art 5 s 16; 1995 c 1 s 3; 1997 c 231
art 2 s 17; 1 Sp2001 c 5 art 7 s 20; 2002 c 377 art 10 s 5
34
Anoka County City of Columbia Heights
273.13 CLASSIFICATION OF PROPERTY.
Subdivision 1. How classified. All real and personal property subject to a general property tax and not
subject to any gross earnings or other in-lieu tax is hereby classified for purposes of taxation as provided by
this section.
Subd. 2.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 2a.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 3.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 4.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 5.[Repealed, Ex1971 c 31 art 22 s 5]
Subd. 5a.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 6.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 6a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 7.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 7a.[Repealed, 1988 c 719 art 5 s 81]
Subd. 7b.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 7c.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 7d.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 8.[Repealed, Ex1967 c 32 art 4 s 3]
Subd. 8a.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 9.[Repealed, 1988 c 719 art 5 s 81]
Subd. 10.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 11.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 12.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 13.[Repealed, 1974 c 313 s 1]
Subd. 14.[Repealed, 1984 c 593 s 46]
Subd. 14a.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 15.[Repealed, Ex1971 c 31 art 36 s 2]
Subd. 15a.[Repealed, 1988 c 719 art 5 s 81]
Subd. 15b.[Repealed, 1983 c 342 art 2 s 30]
Subd. 16.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 17.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17a.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 17b.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 17c.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17d.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 18.[Repealed, 1983 c 222 s 45]
Subd. 19.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 20.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 21.[Repealed, 1 Sp1985 c 14 art 4 s 98]
Subd. 21 a. Class rate. In this section, wherever the "class rate" of a class of property is specified without
qualification as to whether it is the property's "net class rate" or its "gross class rate," the "net class rate" and
"gross class rate" of that property are the same as its "class rate."
Subd. 21 b. Tax capacity. (a) Gross tax capacity means the product of the appropriate gross class rates in
this section and market values.(b) Net tax capacity means the product of the appropriate net class rates in
this section and market values.
Subd. 22. Class 1. (a) Except as provided in subdivision 23 and in paragraphs (b) and (c), real estate
which is residential and used for homestead purposes is class 1a. In the case of a duplex or triplex in which
one of the units is used for homestead purposes, the entire property is deemed to be used for homestead
purposes. The market value of class 1a property must be determined based upon the value of the house,
garage, and land. The first $500,000 of market value of class 1 a property has a net class rate of one percent
of its market value; and the market value of class 1 a property that exceeds $500,000 has a class rate of 1.25
percent of its market value.(b) Class 1 b property includes homestead real estate or homestead
manufactured homes used for the purposes of a homestead by(1) any person who is blind as defined in
section 256D.35, or the blind person and the blind person's spouse; or(2) any person, hereinafter referred to
as "veteran," who:(i) served in the active military or naval service of the United States; and(ii) is entitled to
compensation under the laws and regulations of the United States for permanent and total service-
connected disability due to the loss, or loss of use, by reason of amputation, ankylosis, progressive muscular
35
Anoka County <<~ii~~~;~ c~~~r <<~~iumbia Heights
dystrophies, or paralysis, of both lower extremities, such as to preclude motion without the aid of braces,
crutches, canes, or a wheelchair; and(iii) has acquired a special housing unit with special fixtures or movable
facilities made necessary by the nature of the veteran's disability, or the surviving spouse of the deceased
veteran for as long as the surviving spouse retains the special housing unit as a homestead; or(3) any
person who is permanently and totally disabled. Property is classified and assessed under clause (3) only if
the government agency or income-providing source certifies, upon the request of the homestead occupant,
that the homestead occupant satisfies the disability requirements of this paragraph. Property is classified and
assessed pursuant to clause (1) only if the commissioner of revenue certifies to the assessor that the
homestead occupant satisfies the requirements of this paragraph. Permanently and totally disabled for the
purpose of this subdivision means a condition which is permanent in nature and totally incapacitates the
person from working at an occupation which brings the person an income. The first $32,000 market value of
class 1 b property has a net class rate of .45 percent of its market value. The remaining market value of class
1 b property has a class rate using the rates for class 1 a or class 2a property, whichever is appropriate, of
similar market value.(c) Class 1c property is commercial use real property that abuts a Lakeshore line and is
devoted to temporary and seasonal residential occupancy for recreational purposes but not devoted to
commercial purposes for more than 250 days in the year preceding the year of assessment, and that
includes a portion used as a homestead by the owner, which includes a dwelling occupied as a homestead
by a shareholder of a corporation that owns the resort, a partner in a partnership that owns the resort, or a
member of a limited liability company that owns the resort even if the title to the homestead is held by the
corporation, partnership, or limited liability company. For purposes of this clause, property is devoted to a
commercial purpose on a specific day if any portion of the property, excluding the portion used exclusively as
a homestead, is used for residential occupancy and a fee is charged for residential occupancy. The portion
of the property used as a homestead is class 1a property under paragraph (a). The remainder of the
property is classified as follows: the first $500,000 of market value is tier I, the next $1,700,000 of market
value is tier II, and any remaining market value is tier III. The class rates for class 1 c are: tier I, 0.55 percent;
tier II, 1.0 percent; and tier III, 1.25 percent. If a class 1c resort property has any market value in tier III, the
entire properly must meet the requirements of subdivision 25, paragraph (d), clause (1), to qualify for class
1c treatment under this paragraph.(d) Class 1d property includes structures that meet all of the following
criteria:(1) the structure is located on property that is classified as agricultural property under section 273.13,
subdivision 23;(2) the structure is occupied exclusively by seasonal farm workers during the time when they
work on that farm, and the occupants are not charged rent for the privilege of occupying the property,
provided that use of the structure for storage of farm equipment and produce does not disqualify the property
from classification under this paragraph;(3) the structure meets all applicable health and safety requirements
for the appropriate season; and(4) the structure is not salable as residential property because it does not
comply with local ordinances relating to location in relation to streets or roads. The market value of class 1d
property has the same class rates as class 1a property under paragraph (a).
Subd. 23. Class 2. (a) Class 2a property is agricultural land including any improvements that is
homesteaded. The market value of the house and garage and immediately surrounding one acre of land has
the same class rates as class 1a property under subdivision 22. The value of the remaining land including
improvements up to the first tier valuation limit of agricultural homestead property has a net class rate of 0.55
percent of market value. The remaining property over the first tier has a class rate of one percent of market
value. For purposes of this subdivision, the "first tier valuation limit of agricultural homestead property" and
"first tier" means the limit certified under section 273.11, subdivision 23.(b) Class 2b property is (1) real
estate, rural in character and used exclusively for growing trees for timber, lumber, and wood and wood
products; (2) real estate that is not improved with a structure and is used exclusively for growing trees for
timber, lumber, and wood and wood products, if the owner has participated or is participating in a cost-
sharing program for afforestation, reforestation, or timber stand improvement on that particular property,
administered or coordinated by the commissioner of natural resources; (3) real estate that is no homestead
agricultural land; or (4) a landing area or public access area of a privately owned public use airport. Class 2b
property has a net class rate of one percent of market value.(c) Agricultural land as used in this section
means contiguous acreage of ten acres or more, used during the preceding year for agricultural purposes.
"Agricultural purposes" as used in this section means the raising or cultivation of agricultural products.
"Agricultural purposes" also includes enrollment in the Reinvest in Minnesota program under sections
103F.501 to 103F.535 or the federal Conservation Reserve Program as contained in Public Law 99-198 if
the property was classified as agricultural (i) under this subdivision for the assessment year 2002 or (ii) in the
year prior to its enrollment. Contiguous acreage on the same parcel, or contiguous acreage on an
immediately adjacent parcel under the same ownership, may also qualify as agricultural land, but only if it is
36
Anoka County City of Columbia Heights
pasture, timber, waste, unusable wild land, or land included in state or federal farm programs. Agricultural
classification for property shall be determined excluding the house, garage, and immediately surrounding
one acre of land, and shall not be based upon the market value of any residential structures on the parcel or
contiguous parcels under the same ownership. (d) Real estate, excluding the house, garage, and
immediately surrounding one acre of land, of less than ten acres which is exclusively and intensively used for
raising or cultivating agricultural products, shall be considered as agricultural land. Land shall be classified as
agricultural even if all or a portion of the agricultural use of that property is the leasing to, or use by another
person for agricultural purposes. Classification under this subdivision is not determinative for qualifying under
section 273.111. The property classification under this section supersedes, for property tax purposes only,
any locally administered agricultural policies or land use restrictions that define minimum or maximum farm
acreage.(e) The term "agricultural products" as used in this subdivision includes production for sale of:(1)
livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing animals, horticultural and
nursery stock, fruit of all kinds, vegetables, forage, grains, bees, and apiary products by the owner;(2) fish
bred for sale and consumption if the fish breeding occurs on land zoned for agricultural use;(3) the
commercial boarding of horses if the boarding is done in conjunction with raising or cultivating agricultural
products as defined in clause (1);(4) property which is owned and operated by nonprofit organizations used
for equestrian activities, excluding racing;(5) game birds and waterfowl bred and raised for use on a shooting
preserve licensed under section 97A.115; (6) insects primarily bred to be used as food for animals;(7) trees,
grown for sale as a crop, and not sold for timber, lumber, wood, or wood products; and(8) maple syrup taken
from trees grown by a person licensed by the Minnesota Department of Agriculture under chapter 28A as a
food processor.(f) If a parcel used for agricultural purposes is also used for commercial or industrial
purposes, including but not limited to:(1) wholesale and retail sales;(2) processing of raw agricultural
products or other goods;(3) warehousing or storage of processed goods; and(4) office facilities for the
support of the activities enumerated in clauses (1 ), (2), and (3),the assessor shall classify the part of the
parcel used for agricultural purposes as class 1 b, 2a, or 2b, whichever is appropriate, and the remainder in
the class appropriate to its use. The grading, sorting, and packaging of raw agricultural products for first sale
is considered an agricultural purpose. A greenhouse or other building where horticultural or nursery products
are grown that is also used for the conduct of retail sales must be classified as agricultural if it is primarily
used for the growing of horticultural or nursery products from seed, cuttings, or roots and occasionally as a
showroom for the retail sale of those products. Use of a greenhouse or building only for the display of
already grown horticultural or nursery products does not qualify as an agricultural purpose. The assessor
shall determine and list separately on the records the market value of the homestead dwelling and the one
acre of land on which that dwelling is located. If any farm buildings or structures are located on this
homesteaded acre of land, their market value shall not be included in this separate determination.(g) To
qualify for classification under paragraph (b), clause (4), a privately owned public use airport must be
licensed as a public airport under section 360.018. For purposes of paragraph (b), clause (4), "landing area"
means that part of a privately owned public use airport properly cleared, regularly maintained, and made
available to the public for use by aircraft and includes runways, taxiways, aprons, and sites upon which are
situated landing or navigational aids. A landing area also includes land underlying both the primary surface
and the approach surfaces that comply with all of the following: (i) the land is properly cleared and regularly
maintained for the primary purposes of the landing, taking off, and taxiing of aircraft; but that portion of the
land that contains facilities for servicing, repair, or maintenance of aircraft is not included as a landing area;(ii)
the land is part of the airport property; and(iii) the land is not used for commercial or residential purposes.
The land contained in a landing area under paragraph (b), clause (4), must be described and certified by the
commissioner of transportation. The certification is effective until it is modified, or until the airport or landing
area no longer meets the requirements of paragraph (b), clause (4). For purposes of paragraph (b), clause
(4), "public access area" means property used as an aircraft parking ramp, apron, or storage hangar, or an
arrival and departure building in connection with the airport.
Subd. 24. Class 3. (a) Commercial and industrial property and utility real and personal property is class
3a.(1) Except as otherwise provided, each parcel of commercial, industrial, or utility real property has a class
rate of 1.5 percent of the first tier of market value, and 2.0 percent of the remaining market value. In the case
of contiguous parcels of property owned by the same person or entity, only the value equal to the first-tier
value of the contiguous parcels qualifies for the reduced class rate, except that contiguous parcels owned by
the same person or entity shall be eligible for the first-tier value class rate on each separate business
operated by the owner of the property, provided the business is housed in a separate structure. For the
purposes of this subdivision, the first tier means the first $150,000 of market value. Real property owned in
fee by a utility for transmission line right-of-way shall be classified at the class rate for the higher tier. For
37
Anoka County City of Colur~u~sj G-~~~u~>~G~j~,
purposes of this subdivision, parcels are considered to be contiguous even if they are separated from each
other by a road, street, waterway, or other similar intervening type of property. Connections between parcels
that consist of power lines or pipelines do not cause the parcels to be contiguous. Property owners who have
contiguous parcels of property that constitute separate businesses that may qualify for the first-tier class rate
shall notify the assessor by July 1, for treatment beginning in the following taxes payable year.(2) All
personal property that is: (i) part of an electric generation, transmission, or distribution system; or (ii) part of a
pipeline system transporting or distributing water, gas, crude oil, or petroleum products; and (iii) not
described in clause (3), and all railroad operating property has a class rate as provided under clause (1) for
the first tier of market value and the remaining market value. In the case of multiple parcels in one county
that are owned by one person or entity, only one first tier amount is eligible for the reduced rate.(3) The entire
market value of personal property that is: (i) tools, implements, and machinery of an electric generation,
transmission, or distribution system; (ii) tools, implements, and machinery of a pipeline system transporting
or distributing water, gas, crude oil, or petroleum products; or (iii) the mains and pipes used in the distribution
of steam or hot or chilled water for heating or cooling buildings, has a class rate as provided under clause (1)
for the remaining market value in excess of the first tier.(b) Employment property defined in section 469.166,
during the period provided in section 469.170, shall constitute class 3b. The class rates for class 3b property
are determined under paragraph (a).
Subd. 24a.[Repealed, 1 Sp2001 c 5 art 3 s 96]
Subd. 25. Class 4. (a) Class 4a is residential real estate containing four or more units and used or held for
use by the owner or by the tenants or lessees of the owner as a residence for rental periods of 30 days or
more, excluding property qualifying for class 4d. Class 4a also includes hospitals licensed under sections
144.50 to '144.56, other than hospitals exempt under section 272.02, and contiguous property used for
hospital purposes, without regard to whether the property has been platted or subdivided. The market value
of class 4a property has a class rate of 1.25 percent.(b) Class 4b includes:(1) residential real estate
containing less than four units that does not qualify as class 4bb, other than seasonal residential recreational
property;(2) manufactured homes not classified under any other provision;(3) a dwelling, garage, and
surrounding one acre of property on a nonhomestead farm classified under subdivision 23, paragraph (b)
containing two or three units; and(4) unimproved property that is classified residential as determined under
subdivision 33.The market value of class 4b property has a class rate of 1.25 percent.(c) Class 4bb
includes:(1) nonhomestead residential real estate containing one unit, other than seasonal residential
recreational property; and(2) a single family dwelling, garage, and surrounding one acre of property on a
nonhomestead farm classified under subdivision 23, paragraph (b).Class 4bb property has the same class
rates as class 1a property under subdivision 22.Property that has been classified as seasonal residential
recreational property at any time during which it has been owned by the current owner or spouse of the
current owner does not qualify for class 4bb.(d) Class 4c property includes:(1) except as provided in
subdivision 22, paragraph (c), real property devoted to temporary and seasonal residential occupancy for
recreation purposes, including real property devoted to temporary and seasonal residential occupancy for
recreation purposes and not devoted to commercial purposes for more than 250 days in the year preceding
the year of assessment. For purposes of this clause, property is devoted to a commercial purpose on a
specific day if any portion of the property is used for residential occupancy, and a fee is charged for
residential occupancy. In order for a property to be classified as class 4c, seasonal residential recreational
for commercial purposes, at least 40 percent of the annual gross lodging receipts related to the property
must be from business conducted during 90 consecutive days and either (i) at least 60 percent of all paid
bookings by lodging guests during the year must be for periods of at least two consecutive nights; or (ii) at
least 20 percent of the annual gross receipts must be from charges for rental of fish houses, boats and
motors, snowmobiles, downhill or cross-country ski equipment, or charges for marina services, launch
services, and guide services, or the sale of bait and fishing tackle. For purposes of this determination, a paid
booking of five or more nights shall be counted as two bookings. Class 4c also includes commercial use real
property used exclusively for recreational purposes in conjunction with class 4c property devoted to
temporary and seasonal residential occupancy for recreational purposes, up to a total of two acres, provided
the property is not devoted to commercial recreational use for more than 250 days in the year preceding the
year of assessment and is located within two miles of the class 4c property with which it is used. Owners of
real property devoted to temporary and seasonal residential occupancy for recreation purposes and all or a
portion of which was devoted to commercial purposes for not more than 250 days in the year preceding the
year of assessment desiring classification as class 1c or 4c, must submit a declaration to the assessor
designating the cabins or units occupied for 250 days or less in the year preceding the year of assessment
by January 15 of the assessment year. Those cabins or units and a proportionate share of the land on which
38
Anoka County City of Columbia Heights
they are located will be designated class 1 c or 4c as otherwise provided. The remainder of the cabins or
units and a proportionate share of the land on which they are located will be designated as class 3a. The
owner of property desiring designation as class 1c or 4c property must provide guest registers or other
records demonstrating that the units for which class 1c or 4c designation is sought were not occupied for
more than 250 days in the year preceding the assessment if so requested. The portion of a property
operated as a (1) restaurant, (2) bar, (3) gift shop, and (4) other nonresidential facility operated on a
commercial basis not directly related to temporary and seasonal residential occupancy for recreation
purposes shall not qualify for class 1c or 4c;(2) qualified property used as a golf course if:(i) it is open to the
public on a daily fee basis. It may charge membership fees or dues, but a membership fee may not be
required in order to use the property for golfing, and its green fees for golfing must be comparable to green
fees typically charged by municipal courses; and(ii) it meets the requirements of section 273.112,
subdivision 3, paragraph (d).A structure used as a clubhouse, restaurant, or place of refreshment in
conjunction with the golf course is classified as class 3a property;(3) real property up to a maximum of one
acre of land owned by a nonprofit community service oriented organization; provided that the property is not
used for arevenue-producing activity for more than six days in the calendar year preceding the year of
assessment and the property is not used for residential purposes on either a temporary or permanent basis.
For purposes of this clause, a "nonprofit community service oriented organization" means any corporation,
society, association, foundation, or institution organized and operated exclusively for charitable, religious,
fraternal, civic, or educational purposes, and which is exempt from federal income taxation pursuant to
section 501(c)(3), (10), or (19) of the Internal Revenue Code of 1986, as amended through December 31,
1990. For purposes of this clause, "revenue-producing activities" shall include but not be limited to property
or that portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt liquor
establishment licensed under chapter 340A, a restaurant open to the public, bowling alley, a retail store,
gambling conducted by organizations licensed under chapter 349, an insurance business, or office or other
space leased or rented to a lessee who conducts afor-profit enterprise on the premises. Any portion of the
property which is used for revenue-producing activities for more than six days in the calendar year preceding
the year of assessment shall be assessed as class 3a. The use of the property for social events open
exclusively to members and their guests for periods of less than 24 hours, when an admission is not charged
nor any revenues are received by the organization shall not be considered arevenue-producing activity;(4)
postsecondary student housing of not more than one acre of land that is owned by a nonprofit corporation
organized under chapter 317A and is used exclusively by a student cooperative, sorority, or fraternity for on-
campus housing or housing located within two miles of the border of a college campus;(5) manufactured
home parks as defined in section 327.14, subdivision 3;(6) real property that is actively and exclusively
devoted to indoor fitness, health, social, recreational, and related uses, is owned and operated by a not-for-
profit corporation, and is located within the metropolitan area as defined in section 473.121, subdivision
2;(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under section 272.01,
subdivision 2, and the land on which it is located, provided that:(i) the land is on an airport owned or
operated by a city, town, county, Metropolitan Airports Commission, or group thereof; and(ii) the land lease,
or any ordinance or signed agreement restricting the use of the leased premise, prohibits commercial activity
performed at the hangar. If a hangar classified under this clause is sold after June 30, 2000, a bill of sale
must be filed by the new owner with the assessor of the county where the property is located within 60 days
of the sale;(8) a privately owned noncommercial aircraft storage hangar not exempt under section 272.01,
subdivision 2, and the land on which it is located, provided that:(i) the land abuts a public airport; and(ii) the
owner of the aircraft storage hangar provides the assessor with a signed agreement restricting the use of the
premises, prohibiting commercial use or activity performed at the hangar; and(9) residential real estate, a
portion of which is used by the owner for homestead purposes, and that is also a place of lodging, if all of the
following criteria are met:(i) rooms are provided for rent to transient guests that generally stay for periods of
14 or fewer days;(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in the
basic room rate;(iii) meals are not provided to the general public except for special events on fewer than
seven days in the calendar year preceding the year of the assessment; and(iv) the owner is the operator of
the property. The market value subject to the 4c classification under this clause is limited to five rental units.
Any rental units on the property in excess of five, must be valued and assessed as class 3a. The portion of
the property used for purposes of a homestead by the owner must be classified as class 1a property under
subdivision 22.CIass 4c property has a class rate of 1.5 percent of market value, except that (i) each parcel
of seasonal residential recreational property not used for commercial purposes has the same class rates as
class 4bb property, (ii) manufactured home parks assessed under clause (5) have the same class rate as
class 4b property, (iii) commercial-use seasonal residential recreational property has a class rate of one
39
Anoka County C~u~~~,.~~ <<>>~~~ Et>~~~~~li~~bia Heights
percent for the first $500,000 of market value, and 1.25 percent for the remaining market value, (iv) the
market value of property described in clause (4) has a class rate of one percent, (v) the market value of
property described in clauses (2) and (6) has a class rate of 1.25 percent, and (vi) that portion of the market
value of property in clause (9) qualifying for class 4c property has a class rate of 1.25 percent.(e) Class 4d
property is qualifying low-income rental housing certified to the assessor by the Housing Finance Agency
under section 273.128, subdivision 3. If only a portion of the units in the building qualify as low-income
rental housing units as certified under section 273.128, subdivision 3 ,only the proportion of qualifying units
to the total number of units in the building qualify for class 4d. The remaining portion of the building shall be
classified by the assessor based upon its use. Class 4d also includes the same proportion of land as the
qualifying low-income rental housing units are to the total units in the building. For all properties qualifying as
class 4d, the market value determined by the assessor must be based on the normal approach to value
using normal unrestricted rents. Class 4d property has a class rate of 0.75 percent.
Subd. 25a. Elderly assisted living facility property. "Elderly assisted living facility property" means
residential real estate containing more than one unit held for use by the tenants or lessees as a residence for
periods of 30 days or more, along with community rooms, lounges, activity rooms, and related facilities,
designed to meet the housing, health, and financial security needs of the elderly. The real estate may be
owned by an individual, partnership, limited partnership, for-profit corporation or nonprofit corporation exempt
from federal income taxation under United States Code, title 26, section 501(c)(3) or related sections. An
admission or initiation fee may be required of tenants. Monthly charges may include charges for the
residential unit, meals, housekeeping, utilities, social programs, a health care alert system, or any
combination of them. On-site health care may be provided by in-house staff or an outside health care
provider. The assessor shall classify elderly assisted living facility property, depending upon the property's
ownership, occupancy, and use. The applicable class rates shall apply based on its classification, if taxable.
Subd. 26.[Repealed, 1987 c 268 art 6 s 53]
Subd. 27.[Repealed, 1987 c 268 art 6 s 53]
Subd. 28.[Repealed, 1987 c 268 art 6 s 53]
Subd. 29.[Repealed, 1987 c 268 art 6 s 53]
Subd. 30.[Repealed, 1988 c 719 art 5 s 81]
Subd. 31. Class 5. Class 5 property includes:(1) unmined iron ore and low-grade iron-bearing formations
as defined in section 273.14; and (2) all other property not otherwise classified. Class 5 property has a class
rate of 2.0 percent of market value.
Subd. 32.[Repealed, 1998 c 389 art 2 s 21]
Subd. 33. Classification of unimproved property. (a) All real properly that is not improved with a
structure must be classified according to its current use.(b) Real property that is not improved with a structure
and for which there is no identifiable current use must be classified according to its highest and best use
permitted under the local zoning ordinance. If the ordinance permits more than one use, the land must be
classified according to the highest and best use permitted under the ordinance. If no such ordinance exists,
the assessor shall consider the most likely potential use of the unimproved land based upon the use made of
surrounding land or land in proximity to the unimproved land.
History: (1993) 1913 c 483 s 1; 1923 c 140; 1933 c 132; 1933 c 359; 1937 c 365 s 1; Ex1937 c 86 s 1; 1939
c 48; 1941 c 436; 1941 c 437; 1941 c 438; 1943 c 172 s 1; 1943 c 648 s 1; 1945 c 274 s 1; 1945 c 527 s 1;
1947 c 537 s 1; 1949 c 723 s 1; 1951 c 510 s 1; 1951 c 585 s 1; 1953 c 358 s 1,2; 1953 c 400 s 1; 1953 c
747 s 1, 2; 1955 c 751 s 1, 2; 1957 c 866 s 1; 1957 c 959 s 1; 1959 c 40 s 1; 1959 c 338 s 1; 1959 c 541 s 1;
1959 c 562 s 3; Ex1959 c 70 art 1 s 2; 1961 c 243 s 1; 1961 c 322 s 1; 1961 c 340 s 3; 1961 c 475 s 1; 1961
c 710 s 1; 1963 c 426 s 1; 1965 c 259 s 1; 1967 c 606 s 1; Ex 1967 c 32 art 1 s 2-4; art 4 s 1; art 9 s 1, 2;
1969 c 251 s 1; 1969 c 399 s 49; 1969 c 407 s 1; 1969 c 417 s 1; 1969 c 422 s 1,2; 1969 c 709 s 4,5; 1969 c
760 s 1; 1969 c 763 s 1; 1969 c 965 s 2; 1969 c 1126 s 2; 1969 c 1128 s 1,2; 1969 c 1132 s 1; 1969 c 1137
s 1; 1971 c 226 s 1; 1971 c 427 s 3-12,16,17; 1971 c 747 s 1; 1971 c 791 s 1; 1971 c 797 s 3,4; Ex1971 c 31
art 9 s 1; art 22 s 1,2,4,6,7,8; Ex1971 c 31 art 36 s 1; 1973 c 355 s 1,2; 1973 c 456 s 1; 1973 c 492 s 14;
1973 c 582 s 3; 1973 c 590 s 1; 1973 c 650 art 14 s 1,2; art 20 s 3; art 24 s 3; 1973 c 774 s 1; 1974 c 545 s
3; 1974 c 556 s 16; 1975 c 46 s 3; 1975 c 339 s 9; 1975 c 359 s 23; 1975 c 376 s 1; 1975 c 395 s 1; 1975 c
437 art 1 s 25,27,28; 1976 c 2 s 96,159-161,170; 1976 c 181 s 2; 1976 c 245 s 1; 1977 c 319 s 1,2; 1977 c
347 s 43,44; 1977 c 423 art 3 s 5-8; 1978 c 767 s 7-11; 1979 c 303 art 2 s 11-17; art 10 s 5; 1979 c 334 art 1
s 25; 1980 c 437 s 5; 1980 c 562 s 1; 1980 c 607 art 2 s 7-15; art 4 s 4; 1981 c 188 s 1; 1981 c 356 s 248;
1981 c 365 s 9; 1 Sp 1981 c 1 art 2 s 7-11; art 5 s 2; 1 Sp 1981 c i s 1; 1 Sp 1981 c 4 art 2 s 27; 2Sp 1981 c 1 s
6; 3Sp 1981 c 1 art 1 s 2; 1982 c 523 art 6 s 1; art 14 s 1; art 23 s 2; 1982 c 642 s 9; 1983 c 216 art 1 s 43, 44;
1983 c 222 s 11-13; 1983 c 342 art 2 s 9-18; art 8 s 1; 1984 c 502 art 3 s 9-14; art 7 s 1,2; 1984 c 522 s 2;
1984 c 593 s 22-28; 1984 c 654 art 5 s 58; 1985 c 248 s 70; 1985 c 300 s 6; 1 Sp 1985 c 14 art 3 s 5-12; art 4
40
Anoka County City of Columbia Heights
s 45-56; 1986 c 444; 1Sp1986 c 1 art 4 s 18-21; 1987 c 268 art 5 s 4; art 6 s 18,20-23; 1987 c 291 s 208-
209; 1987 c 384 art 1 s 25; 1988 c 719 art 5 s 13-19; 1989 c 277 art 2 s 28,29; 1989 c 304 s 137; 1Sp1989 c
1 art 2 s 1-8,11; 1990 c 480 art 7 s 7,• 1990 c 604 art 3 s 16-19; 1991 c 249 s 31; 1991 c 291 art 1 s 20-25;
1992 c 363 art 1 s 12; 1992 c 511 art 2 s 17,18; art 4 s 4, 5; 1993 c 224 art 1 s 27; 1993 c 375 art 3 s 16; art 5
s 23-26; 1994 c 416 art 1 s 18,19; 1994 c 483 s 1; 1994 c 587 art 5 s 10,11; 1995 c 264 art 3 s 9,10; 1996 c
471 art 3 s 10-12; 1997 c 231 art 1 s 6-10; art 2 s 20,21; 3Sp1997 c i s 28; 1998 c 254 art 1 s 74; 1998 c
389 art 2 s 8-12; 1999 c 243 art 5 s 15-20; 1999 c 248 s 18; 1999 c 249 s 22; 2000 c 490 art 5 s 12,13;
1 Sp2001 c 5 art 3 s 32-36; 2002 c 377 art 4 s 16,17; art 10 s 6; 2003 c 127 art 2 s 13,14; art 5 s 17; 2003 c
128 art 3 s 45; 1 Sp2003 c 21 art 4 s 4; 2005 c 151 art 3 s 12; 1 Sp2005 c 3 art 1 s 15,16; 2006 c 259 art 4 s
13; art 5 s 1,2
273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR
STRUCTURES.
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 i~; deniei! ~i~;cess tc~ vie~,~~ ~ properiy, the
assessor i3 authorized to estimate the property's estimated market value by making
assumptions believed appropriate concerning the property's finish and condition.
History: (1997 RL s 814; 1986 c 444; 1999 c 243 art 5 s 24
41
Anoka County City of Columbia Heights
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 equalization shall be referred
to as a board of appeal and equalization. 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 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 riot make an
individual market value adjustment or classification change that would benefit the property if the
owner or other person having control over the property has refused the assessor access to ir~=~~~~~~~t
the prr7~e~ty ~nr± th~~ inte?°i~r of :any buildings +~ar Structures ae hrovi~e~l in 4s°~ait~n ?73.20.(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 local board does not have authority to grant an
exemption or to order property removed from the tax rolls.(e) 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.(f) Except 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.(g) 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 the 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 the powers and duties in subdivision 1. The special board of review shall serve
42
Anoka County City of Columbia Heights
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 the board, the compensation and expenses to
be paid, and the term 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 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 1 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 notice
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.
History: (2034) RL s 847; 1941 c 402 s 1; 1945 c 402 s 1; 1949 c 543 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 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 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 1 s 77; 1999 c 243 art 5 s 25; 1 Sp2001 c 5 art 7 s 21;
2003 c 127 art 5 s 22; 1 Sp2005 c 3 art 1 s 18
43
Anoka County City of Columbia Heights
274.014 LOCAL BOARDS; APPEALS AND EQUALIZATION COURSE AND
MEETING REQUIREMENTS.
Subdivision 1. Handbook for local boards. By no later than January 1, 2005, the commissioner of
revenue must develop a handbook detailing procedures, responsibilities, and requirements for local boards
of appeal and equalization. The handbook must include, but need not be limited to, the role of the local board
in the assessment process, the legal and policy reasons for fair and impartial appeal and equalization
hearings, local board meeting procedures that foster fair and impartial assessment reviews and other best
practices recommendations, quorum requirements for local boards, and explanations of alternate methods of
appeal. Subd. 2. Appeals and equalization course. Beginning in 2006, and each year thereafter, there
must be at least one member at each meeting of a local board of appeal and equalization who has attended
an appeals and equalization course developed or approved by the commissioner within the last four years,
as certified by the commissioner. The course may be offered in conjunction with a meeting of the Minnesota
League of Cities or the Minnesota Association of Townships. The course content must include, but need not
be limited to, a review of the handbook developed by the commissioner under subdivision 1.
Subd. 3. Proof of compliance; transfer of duties. (a) Any city or town that conducts local boards of
appeal and equalization meetings must provide proof to the county assessor by December 1, 2006, and
each year thereafter, that it is in compliance with the requirements of subdivision 2. Beginning in 2006, this
notice must also verify that there was a quorum of voting members at each meeting of the board of appeal
and equalization in the current year. A city or town that does not comply with these requirements is deemed
to have transferred its board of appeal and equalization powers to the county beginning with the following
year's assessment and continuing unless the powers are reinstated under paragraph (c).(b) The county shall
notify the taxpayers when the board of appeal and equalization for a city or town has been transferred to the
county under this subdivision and, prior to the meeting time of the county board of equalization, the county
shall make available to those taxpayers a procedure for a review of the assessments, including, but not
limited to, open book meetings. This alternate review process shall take place in April and May.(c) A local
board whose powers are transferred to the county under this subdivision may be reinstated by resolution of
the governing body of the city or town and upon proof of compliance with the requirements of subdivision 2.
The resolution and proofs must be provided to the county assessor by December 1 in order to be effective
for the following year's assessment.
History: 2003 c 127 art 2 s 16; 2005 c 151 art 5 s 25,26
44
Anoka County 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
identifiab-e 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.
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.
[~
Anoka County City of Colurn~~~ Na-~~~~c I~°~Y.~~
PHYSICAL CURABLE DEPRECIATION Physical deterioration 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 ref-ects 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 unaccep-table
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 arising from the factors of economic obsolescence is to be distinguished from
loss in value from physical deterioration and functional obsolescence, both of which are
inherent to the property. Also referred to as Locational or Environmental
Obsolescence.
EASEMENT Aright 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.
ESTIMATED MARKET VALUE Represents the assessor's estimate of the property's actual
market value. Market value is defined as the most probable price that a well informed buyer
would pay a well informed seller for a property without either party being unduly forced to buy
or sell. 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.
as
Anoka County City of Columbia Heights
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 drivers 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 primary 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.
MARKET APPROACH Traditionally, an appraisal procedure in which the market value
estimate is predicated upon prices paid in actual market transactions and current listings, the
former fixing the lower limit of value in a static or advancing market (price 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 price 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.
4~
Anoka County City ®t C~ca~M~~~i~~l~~~~~~~ ~:~ 1;;1r ,~<<~1~~r~~
MEDIAN ASSESSMENT RATIO Middle assessment ratio or the average of the two middle
terms when the ratios are lined up from low 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 corners
tied to an established point; that is, the bearing and distance from an established point, such
as a section corner 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 Apiece 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.
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 low 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 price.
AGGREGATE RATIO The ratio determined by dividing the total estimated market value of
all sales by the total selling prices.
AVERAGE MEAN The total of all the ratios in a given set divided by the number of items in
the set.
48
Anoka County City of Columbia Heights
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 price.
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 property 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., flat, rolling, mountainous, etc.
TRUTH IN TAXATION Provides taxpayers with a preliminary property tax notifica-tion if any
taxing district proposes to increase taxes through proposed budget increases. Included on
the notification is the market value, classification, aproposed 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. This law has since expired and only
improvements made prior to January 2, 2003 have been grandfathered in and are still
enrolled in the program.
49
Anoka County
City of Columbia Heights
Appeals Procedure
Each spring Anoka County sends out a property tax bill (based on the prior year assessment)
along with a notice of the new assessment. Three factors that affect the tax bill are:
1. The amount your local governments (town, city, county, etc.) spend to provide services to your
community;
2. The estimated market value of your property;
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 as described below.
Informal Appeal
~ Property owners are encouraged to call the appraiser or assessor whenever they have
questions or concerns about their market value, classification of the property, or the
assessment process.
~ Almost all questions can be answered during 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
sales in the market that support the estimated market value.
~ If errors are found during 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 meets during late April 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.
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Anoka County
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 during the Final ten working days in June.
~ A taxpayer must first appeal to the local board before appealing to the county board.
Decisions 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 hearing and determination of all
questions of law and fact arising 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 of the 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 are 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
precedent.
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 court.
The principal office for the Tax Court is located in St. Paul. However, the Tax Court is a circuit
court and can hold hearings 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 trials 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 petitioner must file in tax court on or before April 30 of the year in which the tax is payable.
The following page is a sample Valuation Notice.
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Anoka County
City of Columbia Heights
Notice of Valuation and Classification -County of Anoka
- TI11s is not abill -
Fropert: Retards and Taxat on This scan is to neU(`, ycu of the market ve9ue and Bass faikn e(ywr
h;1i; hael R SuUlerland pruperh~ to assassn':~nt au The propert!.~ truces tnu :,ill pay :n
Ano'<a Counh~ Assessor _x91 he b~nsed on this va ualion and c~isdfKaUon.
2100 3e Avenue
Anoka. P~1N 5x303-2281
(763)323-5475
t:~x~;; ~~ anoka ma us
TAXPAYER NAME
TAXPAYER ADDRESS
CITY STATE ZIP CODE
If you be'ieve ; Wr valuatun and
property dass are rarrect. it is not
necessary to cantaci your asse,sor cr
attend any listed meeting.
If the properii~ information is not correct.
you dis<:g~e-e v;lth the va'ues, or you
hale olhsr crt~tons about U1is notice.
please contactyourassessorfirstto
discuss any questions or concerns.
Often your rues ran be rE;s.Mved at
[nis level
If your questio>s or cancems are not
resdved more torrl~ll appeal options
~>re available. Flease read the bade of
this noire fa important in`anuition
about the formal ap; eat procass.
Property information is available fa
vievnng Monday -Friday, 8:00 a.m. -
4:30 p.m. at the Anoka County
Govemment Center, Room 165 Public
Research Area, 2100 3rd Ave., Anoka,
or online at ~xv,v.co.anoka.rm.us.
Due to the potential changes
in Green Aaes, your taxable market
value may be subject to change (only
applies to properties enrdled in the
Green Aaes program).
Property Information (legal description andlor property address)
LEGAL DESCRIPTION
Propertyl.D.: ~-~-~~-~
Property Classification
Assessment Year _ Assessment Year
(For Taxes Payable in ) (For Taxes Payable in _)
RES HSTD RES HSTED
Property Valuation
Assessment Year 2008 Assessment Year 2009
(For Taxes Payable in20? 09) (For Taxes Payable in2010)
ESTIMATED MARKET VALUE $205,000 $198,000
Taxable Market Value 205,000 198,000
Local Board of Appeal and Equalization
April 6, 2009 7:00 PM To appear please call your Local Assessor at 763-
323-5431
Blaine City Hall or 763-323-5483 or 763-323-5491.
10801 Town Square Dr
Blaine MN 55449
County Board of Appeal and Equalization
June 15, 2009 6:00 PM An appointment must be made in advance to appear before the board.
Anoka County Government Center To schedule an appointment please call the County Assessor's Office at
County Boardroom -Room 705 763-323-5475.
2100 3rd Ave
Anoka MN 55303
Please read the back of this notice for important appeal information.
52
Anoka County
City of Columbia Heights
Appealing the value or classification of your property
Informal appeal options -Contact your assessor
If you have questions or disagree with the dassifcation or estimated market
value for your property for 2009, please wntact your assessor s office first to
discuss your concerns. Uhen your issues c~nn be resolved at this level.
Contact information for your assessor's office is on the other side of this
notice.
Some jurisdictions choose to hold open book meetings to allow properly
owners to discuss their concerns with the assessor. If this is an option
available to you.. the meeting time(s) and lovahrn(s} snll be md~cated on the
other slde of this notice.
Formal appeal options
If your questions or corcems are not resolved after meeting with your
assessor. you have tvo formal appeal options.
Option 1-The Boards of Appeal and Equalization
You may appear before the Beards of Appeal and Equalization n person,
Through a letter, or Through a representative authorized by you. The meeting
limes acct lo~d'ons are on the other side o(ihis notice. You must have
presented your case to the Local Board of Appeal and Equalization
BEFORE appealing to the County Board of Appeal and Equalization.
Step 1 -Local Board of Appeal and Equalization
If you trel:eve your value or classiFlcation is inc,irrert, you nkny briny your
case to the Local Board of Appeal and Equalizallon. PlPnse contact your
assessor's office for more information. If your city or township no longer has
a Local Board of Appeal and Equalization (a mdi~rted on the other sale of
this notice) you mk~y appeal d rer3ly to the County Board of Appeal and
Equalizaton.
Step 2 -County Board of Appeal and Equalization
If the Loc~nl Board of Appeal and Equahzaticn d d not resolve your concerns,
you may bring your case to the County Board of Appeal and Equalization.
You must call in advance to get on the agenda. Please caitact the county
assessor's office to get cn the agenda or for mare infamatron.
Option 2 -Minnesota Tax Court
Depending ai the type of appeal, you may take your case to either the
Small Claims Division or the Regular Division of Tax Court. You have until
April 30.2010, to fde an appeal with the Small Claims Division or the
Regular Divisiat o(Tax Court for your 2009 valuation and classification-
For more information, contact the ~.linresota Tax Court.
Phone: 651-296-2806 or 1-&10-627-3529
website: vn~nv taxwurtslate.mn.us
Notice Concerning Property Classification -Changes made during the
20Q8 Leg'slalive Sesscn may have a~~ected the classifica[icn of your property
althauch this may not result in a change in tax rates or homestead benefits.
For add tcn.al informal cn cnncvrning property's classification. contact your
c»unty assessor s office or the Department of Revenue v;ebsite at
a; v taxes state.mn.us
Definitions
Estimated Market Value -This value is v:hat the
assessor estimates your property •would likely sell for
on the cpen market.
Value of New Improvements - This is the
assessor's estimate of the value of new or
previously unassessed improvements yrou have
made to your properly. These improvements are
not eligible for limited market value.
Limited hlarketValue -Because this provision
resulted in unfair kvc shifts and d,d nct necessarily
keep property taxes from inceasing: limited market
value was not rene~•ved after its expiration following
the 2008 assessment.
Green Acres - Applies to productive agricultural
property that is faring increasing values due to
development pressures not related to the
agricultural value of the land. The assessor arrives
at this laser value by looking at what comparable
agricultural land is selling fur in areas where there is
no development pressure. The taxes on the higher
value are deferred until the property is sold.
transferred, withdrawn, or no longer qualifies for the
program.
Plat Deferment- For land that has been recently
platted (divided into individual lots) but not yet
improved v,~lh a structure, the increased market
value due to platting is phased in over time. If
construcaion begins. or if the Tat is sold before
expiration of phase-in period, the lot v;ill be assessed
at full market value in the next assessment.
JOBZ - Oualrfying businesses v:ilhin a Job
Opportunity Business Zone may be e' Bible for a
partial property tax exclusion
Dls. Vets Homestead hlarketValue Exclusion -
Quahhing veterans may be eligible fora !raluation
excusicn cn the'.r homestead properly
This Old House Exclusion -This program expired
with the 2003 assessment Hrnsever, property may
still be receiving the value exdusion under this
program. It applied only to homestead property 45
years o(age a older and valued at less than
$400.000. Improvements That increased the
estirr~nted market value by 55,000 or more were
eligib:e to have some of the value deferred for a
maximum of 10 pears. After this time, the deferred
value is phased in
Taxable tdarket Value - This is the value That your
property taxes are actually based on. after all
reductions, exclusions. exemptions, and deferrals.
Your 2009 value, along wdh the class rate and the
budgets of your lo~rl government, e~ill determ'ne how
much you call pay in taxes in 2010.
Foi ~ more i% fnsnnrion o.a nyfxns, r~rerk oru rive Lkyrn nrrerr oJRes~enrre n~ebs; re: ''>.~p://rm:essrnte.nr.•r.us
53
Anoka County
City of Columbia Heights
More housing statistics may be found on the websites of local
area realtor associations. The following links will take you to two
helpful websites.
North Metro Realtors Association
Housing Statistics
http://www.northmetro.com/communications/housing-statistics-
detail.php?intResourcelD=4716
Minneapolis Area Association of Realtors
2008 Residential Real Estate Activity Report
http://mplsrealtor.com/flipbook/rrear/index.html
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