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3. SR 04-29-2013 Sherburne Assessor Sherburne County Government Center 13880 Business Center Dr NW Elk River, MN 55330-1692 Phone: (763)765-4900 FAX: (763)765-4905 2013 ELK RIVER CITY ASSESSMENT Residential values increased approximately 2.59% throughout the City of Elk River. The property value increases are the result of 137 "good" sales used in the residential sales ratio study (Assessed value divided by sale price equals sales ratio). The sales ratio for the City of Elk River came in at 93.0%. 2010 110 sales — 100.5% Ratio = (4.62%) Decrease 2011 128 sales —99.9% Ratio = (7.41%) Decrease 2012 85 sales— 113.4% Ratio = (11.25%) Decrease 2013 137 sales — 93.0% Ratio = 2.59% Increase Total Bare land market values decreased approximately 5.61%. Total Commercial & Industrial values decreased approximately 3.5%. Apartment values decreased approximately 0.86%. Taxable New Construction 2008 $35,232,600 2009 $11,431,200 2010 $ 6,785,600 2011 $12,562,000 2012 $ 8,656,700 i i Total City Estimated Market Values (Real Taxable Property) I 2009 $2,113,528,600 2010 $2,005,640,252 2011 $1,873,410,300 i 2012 $1,721,462,200 2013 $1,728,439,800 I I i 2013 Assessment Elk River Year End Summary Building Changes The Residential Building Schedule was expanded from 2000 sq ft to 3000 sq ft. The Garage Schedule was expanded from 700 sq ft to 2000 sq ft. Residential improvements were increased+5%using neighborhood modifiers. Town-homes and Condominiums: no change. Residential Land Changes Base Values on Bare Lots were lowered as much as 40%. Res. Sq Ft Rate down to 3.00 base from 3.15 to more closely match RS+RA methods. Rural Vacant Land: base rates down-10% to $4100/ac, and lowland down to $750/ac. Open Space Land: went down to $1700/ac and waste went down to $500/ac. Residential Pond and Wetland went to $1000/ac. Lowland and Waste went to $750/ac. Tax Forfeited Land Rem Acres @ 50% of base, or Platted Lot rates @ 25%. Ag Land Changes (40 acres and up) Woods went down from $4500 to $4100/ac, GA Woods went from$4500 to $4100/ac. Tillable went down from$4500 to $4000/ac, GA Till went from$3900 to $3750/ac. Pasture went down from $4500 to $4100/ac, GA Past went from $4500 to $2060. Waste stayed at $500/ac. Designated Wetlands went from $2500/ac to $500/ac. Other Statistics New Homes 37 Improvement Permits 200 Good Sales 137 Bad Sales 243 Total Sales 380 Ave Sale Price (good) $180,500 Ave Assessed Value (good) $172,400 Beginning Ratio 93% Ending Ratio 96.4% % Change +3.66% Conclusion It appears the Elk River Residential Market has bottomed out and is now on its way back up statistically. There is a low supply of listings in the area.A steady supply of Foreclosure property haunts the market. Vacant Land values are still relatively low and sales are sluggish. 2013 Elk River Local Board of Appeal and Equalization April 29,2012 The Department of Revenue issued a memo which indicated that the base value to be used in calculating the average Green Acres value per acre for tillable land was to be $5,400.00. This is based on sales for the five base counties in southwest Minnesota, Lyon, Murray,Nobles, Rock and Pipestone. Sherburne County uses a 41% factor(3440/ac) for setting our Green Acres tillable value. Values are on a parcel or group of parcels 40 acres or more in size. 2013 Estimated Market Values 2a Tillable and Pasture 3600 - 4500/ac -Same values have been applied to CRP land Waste 500/ac 2b Woods 4100/ac 2013 Green Acres Values 2a Tillable 3750/ac 2a Pasture 2060/ac -Same values have been applied to CRP land Waste 500/ac Wetlands 500/ae 2012 Estimated Market Values 2a Tillable and Pasture 4200-5000/ac -Same values have been applied to CRP land Waste 500/ac 2b Woods 4200-5000/ac 2012 Green Acres Values 2a Tillable 3900/ac 2a Pasture 1950/ac -Same values have been applied to CRP land Waste 500/ac Wetlands 2400/ac