HomeMy WebLinkAbout04-27-2026 Local Board of Appeals and Equalization Packet
2026 LOCAL BOARD OF APPEALS AND
EQUALIZATION
Mayor
Amáda Márquez Simula
Councilmembers
Connie Buesgens
Rachel James
Justice Spriggs
Laurel Deneen
City Manager
Aaron Chirpich
City Hall—Council Chambers, 3989 Central Ave NE
Monday, April 27, 2026
5:00 PM
AGENDA
ATTENDANCE INFORMATION FOR THE PUBLIC
Members of the public who wish to attend may do so in-person, or by using Microsoft Teams Meeting
at ID 212 742 727 968 485, Passcode 34a5uu7y. For questions, please contact Administration at 763-
706-3610.
Auxiliary aids or other accommodations for individuals with disabilities are available upon request when
the request is made at least 72 hours in advance. Please contact Administration at 763 -706-3610 to
make arrangements.
WELCOME/CALL TO ORDER OF BOARD OF REVIEW
City Manager Aaron Chirpich will introduce Anoka County Appraisers: Diana Stellmach, Brandon Hodge
and Shane Gurek.
ROLL CALL
READ OFFICIAL NOTICE OF THE BOARD OF REVIEW
REVIEW PURPOSE OF MEETING AND GROUND RULES
Remind property owners that only appeals for the current year valuation or classification
may be made. The 2026 board is to review the assessment as of January 2, 2026, which will
be used to compute the property taxes payable in 2027. Prior years’ assessments or taxes
(including taxes payable in 2026) 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
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City of Columbia Heights AGENDA April 27, 2026
2026 Local Board of Appeals and Equalization Page 2
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;
PRESENTATION BY ASSESSORS
Overview of the Property Tax Process and a Recap of the Current Assessment.
APPELANTS PRESENT APPEALS TO THE BOARD
Comments are limited to five minutes. Disrespectful language is not allowed. The board may ask
questions or refer items for follow-up.
ITEMS FOR CONSIDERATION
Board Actions Regarding Specific Cases or Cases on Which Additional Information
is Required.
The Board may at this time take action regarding any of the properties that were discussed
or instruct the County Assessor's Office to provide more information at a con tinued
meeting.
RECOMMENDED MOTION: Move to adopt the 2026 Assessment Rolls as presented.
or
ALTERNATE MOTION: Move to continue the Board of Appeal & Equalization meeting to
_______ for the purpose of hearing additional information regarding only those pro perty
values appealed on April 27, 2026 and to considered adoption of the 2026 Property
Assessment Rolls.
ADJOURNMENT
Auxiliary aids or other accommodations for individuals with disabilities are available upon request when the request is
made at least 72 hours in advance. Please contact Administration at 763-706-3610 to make arrangements.
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Government Center 2100 Third Avenue Anoka, MN 55303-2281
Office: 763-323-5400 www.anokacountymn.gov
Affirmative Action / Equal Opportunity Employer
2026 Local Board of Appeal and Equalization
Agenda
April 27, 2026 1. 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 2026 board is to review the assessment as of January 2, 2026, which will be used to compute the property taxes payable in 2027. Prior years’ assessments or taxes (including taxes payable in 2026) 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 after such date shall be valid.)
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Local Board of Appeal and Equalization
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Columbia Heights Assessment Staff
Name Position License ResponsibilityAlex Guggenberger County Assessor SAMA CountywideDiana Stellmach Senior Manager, Appraisers SAMA CountywideBrandon Hodge Senior Appraiser AMA Commercial/Industrial/Apartment/ExemptShane Gurek Residential Appraiser CMA Residential 1-3 Units
Residential
91%
Apartments
2%
Commercial/Industrial
3%
Exempt
4%
Columbia Heights Property Breakdown
7,597 Parcels
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January
2nd
•Annual Assessment Date
Mid
March
•Valuation Notices & Tax Statements Mailed
Mid-March
Early May
•Informal Appeals
•Local Board or Open Book Meetings
May
15th
•1st Half Taxes Due
June
22nd
•County Board of Appeal & Equalization Meeting (Clerical Error Only After)
October
15th
•2nd Half Taxes Due
November
17th
•2nd Half Agricultural Taxes Due
Mid
November
•Truth in Taxation Notices Mailed
Assessment & Taxation 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
2nd. 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. The Assessment & Taxation Calendar represents an annual timeline.
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Each spring Anoka County
sends out a property tax bill
(based on the prior year
assessment) along with the
Notice of Valuation and
Classification.
The notices include the
Assessors estimate of market
value along with the property
classification(s) or use(s) as of
January 2nd each year.
Property Owners are
encouraged to call the
assessor regarding questions
or concerns on their Value
Notice.
Owners located in a City or
Townships having a Local
Board of Appeal and
Equalization (LBAE) MUST
appeal there first if you wish
to appeal at the County Board
of Appeal and Equalization
(CBAE).
If property owners are still not satisfied with the
outcome of the appeal methods above, they can
appeal directly to Minnesota Tax Court. Tax Court
Petitions may be filed any time after the Valuation
Notice is received and before April 30th of the year
taxes are payable.
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2026 ASSESSMENTTwo sales ratio studies are used in establishing market values.
12-month studyOctober 1, 2024 to September 30, 2025Sales Ratio
21-month studyJanuary 1, 2024 to September 30, 2025Sales Ratio + Trend Region (Columbia Heights)
90 95 100 105
93.8 94.9
Median Sales Ratio
COD
8.01
Median
94.9
# o f
Sales
185
Metric 2024 Res Sales 2025 Res SalesSales228185Median Sale Price 303,200 299,600Median Assessed Value 278,700 281,200
95.8
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RESIDENTIAL SALES TOOL
An interactive sales
m a p fo r p ro p e r t y
o w n e r s t o s e a rc h
residential sales.
Accessible through
Anoka County’s Public
Website
Sales shown reflect all
qualified sales from
October 1st, 2024
through September
30th, 2025
Residential Sales - Interactive Map
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Median Sale Price vs Estimated Market Value
$200,000
$220,000
$240,000
$260,000
$280,000
$300,000
$320,000
$340,000
$360,000
$380,000
$400,000
2022 2023 2024 2025 2026
Median Sale Price Median Estimated Market Value
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Market Value ChangeThe table below illustrates how values have changed from 2025 to 2026 by property type and how Columbia Heights compares to Countywide figures.
Columbia Heights
Countywide
Property Type 2025 EMV 2026 EMV % Change (YOY)% Increase Due to NC
Residential $1,859,387,500 $1,870,624,900 0.60%0.22%
Apartment $278,951,700 $288,609,100 3.46%0.00%
Comm/Ind $153,105,500 $151,256,500 -1.21%1.26%
Total EMV $2,291,444,700 $2,310,490,500 0.83%0.26%
Property Type 2025 EMV 2026 EMV % Change (YOY)% Increase Due to NC
Residential $45,080,836,300 $46,686,207,300 3.56%0.92%
Agricultural $721,989,200 $747,141,600 3.48%0.17%
Apartment $3,110,756,200 $3,320,221,600 6.73%2.53%
Comm/Ind $7,470,049,700 $7,646,097,600 2.36%1.43%
Total EMV $56,683,342,400 $58,705,960,600 3.57%1.06%
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