HomeMy WebLinkAbout2009-04-08 Board of Equalization Mtg.City of Centerville
Board of Equalization Meeting
Centerville, Minnesota
April 8, 2009
~,
.~~.
Keen Tom Cily.4sse~or
Dana Sabel/mar:, R~ixJ.4~w~ka Cor~~iY
Assessor s Owe
City of Centerville
Assessment Calendar ................................................................................................................... 3
The 2009 Assessment ................................................................................................................. ..4
Quintile Map ................................................................................................................................. ..5
Reassessment ............................................................................................................................. .. 6
Market Value ............................................................................................................................... ..6
Authority of the Local Board of Appeal and Equalization ............................................................. .. 7
Market Values .............................................................................................................................. 10
2008-2009 Market Value Comparison ......................................................................................... 11
Residential Appraisal System ...................................................................................................... 12
Sales Studies ............................................................................................................................... 12
Sales Statistics Defined ............................................................................................................... 13
Current Sales Study Statistics .....................................................................................................14
2009 Anoka County Ratio Study .................................................................................................14
Residential Tax Changes Examined ...........................................................................................15
2009 Real Estate Tax Information ...............................................................................................16
Appeals Procedure ......................................................................................................................17
Sample Market Value Notice .......................................................................................................19
Sample Pay 2009 Property Tax Statement .................................................................................20
Anoka County Final Pay 2009 Tax Rates ....................................................................................23
2
City of Centerville
Assessment Calendar
2009
STAFF January 2 2009 Market Values for Property Established
February 1 Final Day to Deliver Assessment Records to County
February 1 Final Day to File for an Exemption from Taxation
March 1 Final day to file for 1 b with Commissioner of Revenue
March 16 2009 Valuation Notices Mailed
Ken April 13 Local Board of Appeal and Equalization
Tolzmann
City Assessor April 30 Final Day to File a Tax Court Petition for 2008 Assessment
May 15 First Half Payable 2009 Taxes Due
May 29 Final Date for Manufactured homes assessed as personal
property to establish homestead
May 31 State Board of Equalization
June 15 County Board of Appeal and Equalization (6:00 PM}
July 1 2009 Assessment Finalized
Diana Stelh»ach July 1 Date by which taxable property becomes exempt
Anoka County August 15 Final Day to File for 2008 Property Tax Refund
Assessor's Office
August 31 Final Day to Pay the First Half Manufactured Home Taxes
September 1 2009 Abstract to the Department of Revenue
October 15 Second Half Pay 2009 Taxes Due
November 15 Anticipated Day to Mail 2010 Proposed Tax Notices
December 1 Last Day to Establish Homestead for 2009
December 15 Final Day to File Homestead Application for 2009
3
City of Centerville
The 2009 Assessment
The 2009 assessment should be a reflection of the 2008 market conditions. Sales of
property are constantly analyzed to chart the activity of the market place. The
Assessing staff does not create value; they only measure its movement.
Assessing property values equitably is part science, part judgment and part
communication skill. Training as an assessor cannot tell us how to find the "perfect"
value of a property, but it does help us consistently produce the same estimate of
value for identical properties. That after all, is the working definition of equalization.
As of January 2, 2009, there were 1,584 parcel/accounts in the City. That is
essentially the same as from 2008. This total includes:
• 1,408 residential parcels
• 88 non-taxable parcels
• 77 commercial and industrial parcels
• 2 apartment/nursing home/man. housing parcels
• 0 manufactured home accounts
• 1 personal property accounts
• 0 railroad parcels
• 8 agricultural parcels
• 0 utility parcels
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 I reviewed nearly 400 existing properties, in
addition, we added new construction to 45 properties (1 house, decks, garages,
additions & major remodels).
A map illustrating the areas we recently reviewed and those areas to be visited in the
future is presented on the following page.
4
City of Centerville
QUINTILE MAP
City of Centerville
~`~', ~ .G'-- ~ '~ ~~
5
City of Centerville
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 Centerville
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 "!n 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 Equalization.
Market Value
Market value has been defined many different ways. One way used by many
appraisers is the following:
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:
(1) buyer and seller are typically motivated:
(2) both parties are well informed or well advised, and acting in what they
consider their own best interests;
(3) a reasonable time is allowed for exposure in the open market;
(4) payment is made in terms of cash in U.S. dollars or in terms of financial
arrangements comparable thereto;
(5) the 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.
6
City of Centerville
Authority of the Local Board of Equalization
Assessments of property are made to provide the means for the measuring of
the relative share of each taxpayer in the meeting of the costs of local
government. It is the duty of the Assessor to assess all real and personal
property except that which is exempt or taxable under some special method of
taxation. If the burden of local government is to be 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 (beginning with the 2006 local boards) who has attended an
appeals and equalization course developed or approved by the Commissioner
of Revenue within the last four years. (The member must attend the course by
no later than January 1, 2006.) Mayor Mary Capra as well as Councilmembers
Ben Fehrenbacher and Jeff Paar, have met this requirement for the City of
Centerville.
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.
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 (20) 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
7
City of Centerville
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 his/her
assessment books and papers. He/she is required also to take part in the
proceedings but has no vote. In addition to the local assessor, the county
assessor or one of his/her assistants is required to attend. The Board should
proceed immediately to review the assessments of property. The Board should
ask the local assessor and county assessor to present any tables that have
been prepared, making comparisons of the current assessments in the district.
The county assessor is required to have maps and tables relating particularly to
land values for the guidance of Boards of Appeal and Equalization.
Comparisons should be presented of assessments of types of property with
previous years and with other assessment districts in the same county.
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.
8
City of Centerville
The complaints and objections of persons who feel aggrieved with any
assessments for the current year should be considered very carefully by the
Board. Such assessments must be reviewed in detail and the Board has the
authority to make corrections it deems to be just. The Board may recess from
day to day until all cases have been heard. If complaints are received after the
adjournment of the Board of Appeal and Equalization they must be handled on
the staff level; as a property owner cannot appear before a higher board unless
he or she has first appeared at the lower board levels.
Pursuant to Minnesota Statute 274.01: The Board may not make an individual
market value adjustment or classification change that would benefit the property
in cases where the owner or other person having control over the property will
not permit the assessor to inspect the property and the interior of any buildings
or structures.
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.
The 2009 assessment should be a reflection of the 2008 market conditions. Sales of
property are constantly analyzed to chart the activity of the market place.
9
City of Centerville
Market Values
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 57 sales,
of which we considered 34 to be "arms-length" sales.
In accordance with the results of these sales studies, downward adjustments were made to
all areas of the city with certain styles and grades of homes having larger decreases than
others. This will more properly reflect current market trends.
According to the Minneapolis Area Association of Realtors, the average home sales
price in Centerville fell 18.0% between 2007 and 2008. This dramatic decrease is due in
large part to the significant influence of lender owned properties in the market place. I
anticipate that this trend is not over.
The 2009 assessment that is up for your review has a total unaudited assessed value of
$348,104,000 excluding exempt and forfeit property. It reflects an approximate valuation
decrease of 10.3% compared to the 2008 assessment.
The pattern of decline (including new construction) in the City's total value can be seen in
the following list of assessment years (subject to minor change).
Change in Property Values
2000-2009
(Total does not include utility, exempt or forfeit)
Commercial ~
Year Apartment Residential
Industrial Total % Chg
2009 $751,600 $323,922,600 $23,429,800 $348,104,000 -10.3%
2008 $776,500 $360,539,000 $26,724,100 $388,039,600 0.9%
2007 $762,400 $350,726,300 $31,861,800 $383,350,500 5.4%
2006 $748,100 $338,067,900 $25,063,100 $363,879,100 13.1%
2005 $689,500 $300,078,100 $20,888,200 $321,655,800 11.8%
2004 $638,900 $268,075,500 $19,047,800 $287,762,200 14.1%
2003 $578,200 $232,902,300 $16,972,700 $250,453,200 13.4%
2002 $532,400 $206,173,700 $14,180,800 $220,886,900 26.5%
2001 $388,800 $163,024,700 $11,198,300 $174,611,800 14.2%
2000 $378,500 $141,621,500 $10,949,500 $152,949,500 8.0%
70
City of Centerville
2008-2009 Market Value Comparison
2008 ASSESSM EST
PERCENT OF TOTAL MARKET VALUE
APARTMENTS
.2%
COMMERCIAL
3.7% APARTMENTS
COMMERCIAL
RESIDENTIAL
RESIDENTIAL
96.1
2009 ASSESSMENT
PERCENT OF TOTAL MARKET VALUE
APARTMENTS
.2%
COMMERCIAL
4.5%
INDUSTRIAL
RESIDENTIAL 1 2%
93.1
77
City of Centerville
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:
1. First, an appraiser inspects each property to verify data. If we are unable to view
the interior of a home on the first visit, a notice 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
<
i method of appraisal. The cost variables and
c
~',.,,~~.,
~`
~ land schedules are developed through an
anal
sis of stratified sales within the cit
This
~, ~
~ y
y.
--~ method uses the "Principle of Substitution" and
~ ~ calculates what a buyer would have to pay to
~`~,o 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 our assessed value or to adjust it if necessary.
Sales Studies
According to State Law, it is the assessor's job to appraise all real properly at market
value for property tax purposes. As a method of checks and balances, the
Department of Revenue uses statistics and ratios relating to assessed market value
and current sale prices to confirm that the law is upheld. Assessors use similar
statistics and sales ratios to identify market trends in developing market values.
72
City of Centerville
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.
The only pen`ect assessment would have a 100% ratio for every sale. This is of course, is
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%.
Countywide, 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
In addition to the median ratio, we have the ability to develop other statistics to test
the accuracy of the assessment. Some of these are used at the state and county
level also. The primary statistics used are:
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.
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.
73
City of Centerville
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 2008 pay 2009 market values
and October 2007 -September 2008 sales. These are the ratios that our office uses for
citywide equalization, checking assessment accuracy, and predicting trends in the market.
Statistic 2008
Median Ratio: 94.8
Aggregate Ratio: 94.9
Mean Ratio: 94.4
COD: 6.1
PRD: 100
2008 Anoka County Ratio Study
Municipality Sales Median Ratio Coefficient
County of Anoka 1865 94.3 6.9
Centerville 34 94.8 6.1
Columbus 26 94.7 7.2
Blaine 325 94.8 5.7
Circle Pines 32 94.1 7.1
Lino Lakes 107 93.8 6.6
Lexington 5 94.5 6.0
Fridley 160 94.4 8.0
Ham Lake 77 94.4 8.0
Linwood 20 93.8 8.1
Spring Lake Park 42 94.8 6.7
74
City of Centerville
Residential Tax Changes F~camined
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, agricultural aid, special programs (including
"This Old House", limitations on increases in value) approved by the State Legislature.
• Changes in assessed market value.
• Changes in the classification (use) of the property.
A combination of any of these factors can bring about a change in the annual property tax bill.
2008 Centerville Residential Ratio by Zone
Zone/Code Neighborhood Desc. #Sales Median Coefficient
CE01 -1 AGRICULTURAL 0
CE01-2 DOWNTOWN CENTERVILLE 0
CE01 -3 NORTHSIDE AVERGE 8 94.8 4.6
CE01-4 2.5 TP 10 ACRE RES 0
CE01 -5 LAKESHORE 1 NIA
CE01 -6 SOUTHSIDE AVERAGE 6 94.1 4.9
CE01 -7 ABOVE AVERAGE RES 11 94.0 5.5
CE01 -8 AVERAGE TOWNHOMES 6 95.2 4.5
CE01 -9 ABOVE AVERAGE TOWNHOMES 2 97.8 2.2
ALL ZONES
15 BANK SALES
8 FORCED SALES (short sales, etc)
34 94.8 6.1
75
City of Centerville
2009 Real Estate Tax Information
The 2009 real estate tax bills were sent out around the middle of March. A brief review
of the tax procedure is provided.
Discussion
The real estate tax is an ad valorem tax; that is, a tax levied based on the value of the
property. The calculation of the tax requires two variables, a tax capacity value and the
district tax capacity rate applicable to each individual property.
Tax Capacity
Tax capacity value is a percentage of the taxable market value of a properly. State law
sets the percent. Determination of tax capacity values have historically changed over
the years although the payable 2009 are mostly unchanged from 2008. For the taxes
payable in 2009 the rates are as follows:
Tax capacity value for residential homestead properly is determined as follows:
Res. Homestead (1A) Taxable Market Value First $500,000 @ 1.00%
Taxable Market Value Over $500,000 @ 1.25%
Tax capacity value for rental residential properly is determined as follows:
One unit (4BB1) Taxable Market Value First $500,000 @ 1.00%
Taxable Market Value Over $500,000 @ 1.25%
Two to three units (4B1) Taxable Market Value All @ 1.25%
Apts 4+ units (4A) Estimated Market Value All @ 1.25%
Low Inc. Rental Housing Estimated Market Value All @ .75%
Tax capacity value for commercial/industrial properly is determined as follows:
Commercial/Industrial (3A) Estimated Market Value First $150,000 @ 1.50%
Over $150,000 @ 2.00%
76
City of Centerville
Appeals Procedure
Each spring Anoka County sends out a property tax bill. 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 taxable market value of your property, and
3. the classification of your property (how it is used).
The assessor determines the final two factors. You may appeal the value or classification of your
property.
Informal Appeal
~ Property owners are encouraged to call the appraiser or assessor whenever they have
questions or concerns about their market value, classification of the properly, 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 Equalization
~ The Local Board of Equalization includes the mayor and city council members.
~ The Board meets during 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.
~ 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.
77
City of Centerville
~ The board meets during the Final ten working days in June. In 2009 it will commence on
June 15th at 6:00 pm.
~ 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 properly 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 within 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.
78
City of Centerville
Sample Notice
t?' !~ i'zr
~~~~,_
_ ~ ~,~~ 'u ~~~~;
I ~u , ,..~ _ ~ ( J ~ ,i_;~;cii ~~.~n:3nti a ~~rcpei .~~tn,:,s~ _ __
~ro~a~i~,~ 'n5...~ ~F~.;o~ ~
r;°r ~ it Is _,
li -l' Jf,.a~ .::!I Of C 1-ODD CF"5 LOT 1., f3L : i.FPY~.0~!D faC f?_. f._.:EJ E;, ~t ',S:I i7,'-JPd PLttTi
x;37 RETri i f F! ::. I-COUP
~ - '1~~ If ~.~ ~ lar'
~ 'I i ~,~~, i ~.~' ~ Propc'`;rL(~. J?.33?,2.74!'014
~ -~ ~ ;IDU. l l~S30 -(SP, c(= ,.~,~~v! - d_ 1.5..5 ! I -7?r`PH
J.iCU9 -nJ ~.~IfBS--CR - n;' 9d G~'T[;5.
`fi~~n y I.<-.~y ~ u t ~ r;;ol ~~a ei t scs>rre7~ Yaar ;~(1^g
Ih s b~~`~I ~ (~~or Taxe . ~:~ t,l~ ~ i~ ?06•;
;~sr au -.,'s r. ~ .::ems ~ - rnI
i ~ ~ ,rte f:~r a ~~ ;.ral i ,au
.,~~ilu ~ ,., I,~Jf ,._a~~ ~.
dn`, nci r i gip: i > >~ i I omi- un
~.e J ~ c«i a~u ~n.~;eas
l I I I l.. ((_li ~~0;1, ~? ~1 F, X11 S:.a`lun, ___~~.. _~.
s.9f~,1 III ~ i(_I ~l' ~I^~' ~ '~C
~_ ._ I .._._ .. „-II_..,
'- c ~ i'n _r_.
I
_ _ .. . ~ I
Lu, .-. ~ ~ t:~"o ~ .~IiacN ~ .~~n
~:res t~'~;Li n~{ iVal .'IaV
F r ~_ .d n h ~, cc 5 ~I
iI ~ ~x~ole i 7 '. Vainc
- -
'_OC~I ~6Gi-Ci Oi ,~`.7 ~83i n~-=s E ~_~a;~.a'ir. s~
r ~rl '~.- i ',. ''>f
-asl H~ tI I C ~; I „
~ '' _~ I ~l tG711
Criti7tN itiioard .~f ;~.~2~e~1 any? Ec,ualiaaii~r,
1 ~
~,
~-. i~, t!;c'.,,
Jr ,i .. , I
-~7sc~: i e7 ~a: 2prg ~
_ - -
?~5., _:~.~If ~[7 P'li . U(f ...~_ :SIT iii "Fob ~1)~1
(Fo s .. ~'zt m >0~)y1 it z xc5 ~ i ~ I ~~_ i!i57)
1 iC,
i ~I
T _i ~ ~:a ~ u I cal ~. ~' 154 4 _
i =~ s:,,i~ i r'~:_:: t I ~..., ~- 3.. a,~ , t~, , i i ,,_~ i •':i in
~_,~ ~ rl....:, ~IJ~.c. ~~. _~.r ,tii.a_it
?'ICaSC (0 _ ~s? I"`~i. r. ~f _. Y~r?iiC^. ")' i~P1 i~~J C I.: ~.>.ytJ_ .~~~fil, i;:O tl.
79
City of Centerville
~ i~iLF~:'t tTl T d=1~11~.',F
c2~h_15177 X11'. ~l:
g81~::'~.~I~',a_T~1;:1 ,. p'",', ~, 1~-SiYI€. ?,r• 99 C 77 11
Ild~ 7d79~~~a0: P2 kY!39?~~F 29k,Nds ~5 eN 6>9 k~11Rp,7Pf l~d 9EJ~kSs
~'ridg79.1 d'~ T.~,. ~ __ -- ' l-'';~; 1 I ItL:'`-i-
k'krE~u~rf ~.c~;rr'i~~tpois: ~-1 ~ ,a"; n ~<.?!',~~~=:I S I ~: ~1~ ~:. L-;L_ I
~I`;"- r~Li_`~ ..... ., I~I~~L1=;1_ ,Sc•Ili, l.i_~p,: i:..~
1 ~_I ~_, ~-1C,.~ ... _ n1- (n
r9 _~:. _ ,,__
6, a~:~: ~' ;, ,, ,, ti car:
~I111? ~~. ~ ~~ ~~;, ~~ ,7r~~ ~.• I. I~ r;~,i,~=~.~~ t.
1 ~ : 1_~~, .'~ ~ _ l~Lii>. } , ]~~. ch ~I ~.I_ ~ , ~ ;,~~ ~ rir~7_e~n9 I t:~.~'s ~~-~.~:.-
- ~ i.~__. ^7 11:11 71 1 ~C11 ':~ .Ci: II ~ '.~' ~ i I~ I~ ~I ~,~,; 1 r,~:'_.;(1.
~BiiltC C"EYi~7i'Y't~ i :3 s Idli ~ . i~~>>' 11. ~ro ~SaE ! k [~ fat ~h0 °5t N~`
_. tll _1f:7~ I;`, Li ~.}.'~"C f .jl.u 'f 7~1 _:;=11C J : Cf Ci~Il ~_
i. ~_ ~ 1- 3 I '. ~~',. IIL~ ~, L~il~~ t i'.~:a~n ~,, ~ L'1 _~ _~ Lam', '~ !9 r.. ~. ~ t-
,. Ito i i_~' ~ ~ E_~ri~n~1 are] ~ ~}._~L'~, i~~ ~_~~i:'~l= I •. ~ ± ~. ~;
~ ''I!-]111 R!~~ li : ~','c t'I.'ti;I)E' {;~i. ~~i;i
.. ~ [ 9~htrei°.~9?csdrrE, 9,~,~;tzi;'-,;t,ia 9orE~ip~; ?n'?~sr; ;- ,
3 , , ,_~ ~
--
T - - - --
~''a~r.~~,cCC}' ~.JS ~ t .1L'P'd d~ t~-LLdt
~i _ _; , .
c: r `(
~~t' i- ~~ ~ i.; ,
I i'i ~, r,~'ri l9 :ir 1 i,ct::
_._ -I
~_ ~I~:r 7rr:~~_~7i.~n~ ~~
... ~ ~ ,:1'-. to ~,r,,,,,_, ,iin_c~ :I~.ic-: _:
,;;
~:,,
__ - _ -
~~u•eitu `t°aEsadr7~dat~~ god? `~ottd~~'7•t9~~er~1~ _ __
•~ I1 J I ,._ ~. ~1;
~, ,.,, ,
7 ~ 4 - ! ___
t,d ~.._ ;i lZiUll t7i '7~1 ,St~E: 4-. ,.,R: v22t~ ~{Jil'>~ ., ~,. =~_~.-t')
City of Centerville
. ,.~
~~
~
_~.,
~~ ,~, ~ _
,~ ;, .
,,,,
,,._
~ ,
. ,,
,~, ~: -,
,<< ~ . ,
_
~~ ~ , ~,~
~
~~ _
~, ,, „
~ , ~ .,
;~.~
~ ~_,
City of Centerville
23
24
25