04-25-2005 CC MIN - BOA
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MEETING OF THE ELK RIVER
BOARD OF APPEAL AND EQUALIZATION
HELD AT SHERBURNE COUNTY
MONDAY, APRIL 25, 2005
Members Present
Mayor Klinzing (arrived at 6:32 p.m.), Councilmembers Dietz, Gumphrey,
Motin, and Farber
Members Absent:
None
Staff Present
City Clerk Joan Schmidt
Also Present
Sherburne County Assessor Jerry Kritzeck, Residential Appraiser Greg
Olson, Residential Appraiser Roger Holmgren, Agricultural Appraiser
Jeanne Henderson, Commercial Appraiser William Riley, and Office Staff
Theresa Quinn
1. Call Meeting To Order
Pursuant to due call and notice thereof, the meeting of the Elk River Board of Appeal and
Equalization was called to order at 6:30 p.m. by Acting Mayor Dietz.
2.
Board of Appeal and Equalization
Sherburne County Assessor Jerry Kritzeck indicated that the purpose of the Board of
Appeal and Equalization is to consider and review 2005 estimated market values and
property classifications.
Mr. Kritzeck introduced his staff consisting of Residential Appraisers Roger Holmgren and
Greg Olson, Agricultural Appraiser Jeanne Henderson, Commercial Appraiser William Riley,
and Office Staff Theresa Quinn.
Mr. Olson presented information on the assessment procedures and statistics for the 2005
City of Elk River assessments.
The Council then reviewed concerns from individual property owners.
1. Marl Larson, Parcel Identification Number 75-503-0490
Ms. Larson lives across from The Elk Ridge Center and stated that the property across from
her has only dirt piles and had been rezoned since she moved to her home in November of
2003. She stated that property values have gone down and that her value had been raised by
$24,000. She is asking that her value stay at last year's value until the development across
from her is completed.
Appraiser Holmgren stated that the properties adjacent to this development were reduced by
5 percent.
Assessor Kritzeck recommended the property value to stay the same.
Board of Appeal and Equalization Minutes
April 25, 2005
Page 2
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MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER MOTIN TO LEAVE THE PROPERTY VALUE AT THE
ASSESSED VALUE PER THE ASSESSOR'S RECOMMENDATION DUE TO
THIS VALUE HAD ALREADY BEEN REDUCED BY 5 PERCENT. MOTION
CARRIED 5-0.
2. Charles Hulse, Parcel Identification Number 75-690-0130
Mr. Hulse stated that in April of 2004 he paid $356,000 for his home and that now the value
is at $74,600 for the land and $324,583 for the building for a combine value of $399,200. He
asked that this amount be reduced.
Appraiser Holmgren stated that other houses in the area with the same square footage have
sold for $400,000+. He stated that this value was placed using the same methods as used for
other homes in the area with similar comparisons and that this amount should be correct.
Assessor Kritzeck recommended the value to stay the same.
MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER FARBER TO KEEP THE VALUE THAT THE COUNTY
ASSESSOR HAS PLACED ON IT.
Councilmember Morin felt that the value should be at 100 percent of the purchase price plus
92.5 percent.
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The Mayor called the question.
MOTION CARRIED 4-1 with Councilmember Motin voting no.
3. Chuck Jensen and Mr. Jacobs representing Cargill Corporation, Parcel
Identification Numbers 75-001-3400, 75-011-1401, 75-011-4100, 75-011-4105, 75-011-
4400,75-012-1100,75-012-1411,75-012-2000, 75-012-3000, 75-012-3300, 75-013-2100,75-
013-2400,75-014-1100
Mr. Jacobs stated that the best use of this land is to remain agricultural and should be valued
similar to other agricultural land. He stated that AG sales of land could have the price built
in for future potential and developments or the AG sales of land could be for using the land
for crops. He stated that $3,000 to $4,000 per acre is farmland price. This land is used by
the Cargill Corporation as farming land.
Assessor Kritzeck stated that agricultural land has gone up by 15 percent. He stated that this
land is classified as AG and taxed as AG but that the Green Acres Program cannot be
extended to corporations.
It was also discussed that the settlement agreement that Cargill Corporation has with the
City of Elk River eliminates them from the Urban Expansion Area.
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Appraiser Henderson stated that sales of agriculture land in February 2004 in Bluehill
Township that went from AG to AG sold for $6,100 per acre. Sales in Clear Lake were
listed as $3,800 in January 2003; $3,700 in December 2003. It was stated that Elk River has a
more valuable market.
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Board of Appeal and Equalization Minutes
April 25, 2005
Page 3
Mr. Jacobs stated that farmland close to the Cargill property is valued at $1200 an acre.
Assessor Kritzeck stated that the Spects' farm has 119 acres valued at $145,100 and is
enrolled in the Green Acres Program.
MOVED BY COUNCILMEMBER FARBER AND SECONDED BY
COUNCILMEMBER GUMPHREY TO ASSESS AT ONE VALUE OF $7,015 PER
ACRE FOR ALL THE PARCELS. MOTION CARRIED 5-0.
4. Michael Wirig, Parcel Identification Number 75-601-0450
Mr. W1rig stated that he purchased this bank owned foreclosure property in November 2004
for $347,000 and the county now has a value of $403,000. He stated that there was
extensive damage to the house: holes in the sheetrock, urine and feces from animals on the
carpeting, knobs and handles throughout the house stolen, wet bar removed from the
basement, etc. He stated that this house sold in 2001 for $370,000. He stated that he has
invested about $40,000 in doing repairs and he still needs to redo the basement and yard
Appraiser Olson stated that he did not have knowledge of the damages and that he agrees
that it should be valued between $347,000 to $403,000. He stated that as of January he is
agreeable to a value of $360,000.
MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER MOTIN TO PLACE A $360,000 VALUE ON THIS
PROPERTY. MOTION CARRIED 5-0.
5.
Russell Anderson, Parcel Identification Number 75-417-0520
Councilmember Motin wished to disclose that Mr. Anderson is a client of his in unrelated
matters.
Mr. Anderson stated that his home was built in 1956 and his valuation has gone up about
$50,000 in the past four years. He was inquiring if at any time there is an adjustment to be
made for depreciation.
Assessor Kritzeck stated that he is eligible for the limited market value program. Mr.
Kritzeck stated that this property has a limited market value of $202,500 and estimated for
2005 at $205,110 and it was estimated in 2004 at the price of $196,100. This is a 4.5%
increase which is less than the typical increase for the City of Elk River. Most are at 5%.
Appraiser Holmgren stated that Mr. Anderson has a double lot and this is where the
difference comes from. His lot is 120' by 120'. The average home value in this
neighborhood is $175,000. Mr. Anderson cannot subdivide because the house is in the
middle of the lot and as a result of having two lots, valued at 33% more.
Assessor Kritzeck feels that this property is assessed appropriately since it has two full lots
and that the limited market value situation will level off.
MOVED BY COUNICLMEMBER FARBER AND SECONDED BY
COUNCILMEMBER DIETZ TO LEAVE THE PROPERTY VALUE THE SAME
BASED ON THE RECOMMENDATION OF THE COUNTY ASSESSOR.
MOTION CARRIED 5-0.
Board of Appeal and Equalization :Minutes
April 25, 2005
Page 4
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6.
Mary Roy, Parcel Identification Number 75-478-0120
Ms. Roy lives on Naples Street in Riverview Heights in a home that was built in 1974. She
stated that she observed a house at the end of her street that is on the market for $360,000
and it is 15 years newer and on the river and the taxes between her home and this home
were only a difference of $300.
Appraiser Holmgren stated this home is being taxed on the value of $202,000 and that it
might not be realistic for this home to sell for the price of $360,000. He stated that the
house stands on its own whether it is located on or off the river, but that the property on the
river would be at a higher price range than other property.
Appraiser Olson stated that Ms. Roy's property seems to be assessed correctly and that the
property on the river needs to be re-assessed.
No further action was requested by Ms. Roy.
7. Dan Schwark, Parcel Identification Number 75-503-0470
Mr. Schwark lives in the Brentwood Addition and he has a valuation for 2005 of $235,700.
In 2004 it was at $216,000. He stated that the appraisal in 1998 was $168,400. Mr. Schwark
feels that the value is at 100% of the market value and he is concerned that it will continue
to go up 15% next year.
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Appraiser Holmgren stated that he was through this neighborhood on a reassessment so the
value may have been brought up closer to the market value.
Assessor Kritzeck feels that this property was properly reassessed and did not get any
additional value placed on it but only the 5% as the rest of the city.
MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER GUMPHREY TO LEAVE THE PROPERTY VALUE AS IS.
MOTION CARRIED 5-0.
8. Richard Schulz, Parcel Identification Number 75-454-0120
Mr. Schulz has new construction on 1.2 acres which he feels is increased at 14%. He is
concerned about the land portion versus the building portion. He stated that his
competitors have not gone up this amount but only approximately 3% in value. He stated
that the land portion now for 2005 is at $260,000 and in 2004 it was at $230,000.
Assessor Kritzeck stated that commercial properties at value of less than $500,000 went up
10% and commercial properties that were over $500,000 went up by 5%. He stated that the
price varies according to the size, the quality of the construction, the land, the age, etc. He
stated that properties on Highway 169 are higher in value. Mr. Schulz stated that the ECM
building has a land value at $4.85/sq. ft; the Yaeger building a land value at $5.51/sq. ft.;
Rick's land value at $2.68/ sq. ft.; and his has a land value of $5.00/ sq. ft.
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Councilmember Dietz asked what are the new building standards.
Board of Appeal and Equalization Minutes
April 25, 2005
Page 5
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Assessor Kritzeck stated that it is dependent upon the judgment as to the quality (average);
they use the Marshall/S'Wift manual; they pay attention to the size, sidewalk, etc.; and that
this is applied consistently.
MOVED BY COUNCILMEMBER FARBER AND SECONDED BY
COUNCILMEMBER GUMPHREY TO MAKE THE LAND VALUE AT
$4.85/SQUARE FOOT WHICH WOULD LOWER THE LAND VALUE BY $7,800
WITH THE BUILDING VALUE NOT CHANGING. MOTION CARRIED 5-0.
9. Les Lindquist and Floyd Kruse of K & L Properties, Parcel Identification
Numbers 75-740-0040, 75-733-0205, 75-733-0105, 75-733-0115, 75-733-0110, and 75-733-
0120
Mr. Lindquist and Mr. Kruse have vacant lots in a commercial district. They stated that they
do not have access to their 5.5 acres and are having problems selling it. The market value is
at $939,200 'With a taxable base of $244,700.
Assessor Kritzeck stated that this is $4.00/sq. ft. which appears to be on the high side. He
stated that a fair value for a i-acre plot is $3.00/ sq. ft., a 5-acre parcel at $2.75 sq. ft.
MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER MOTIN THAT THE FIVE 1-ACRE LOTS TO BE
ASSESSED AT $3.00 PER SQUARE FOOT AND THE ONE 5-ACRE LOT TO BE
ASSESSED AT $2.75 PER SQUARE FOOT. MOTION CARRlED~.
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10.
Scott Wold, Parcel Identification Numbers 75-674-0138 and 75-674-0140
Mr. Wold is a builder who has a town home which he is having problems selling. He stated
that he has three homes at the market value but can't sell at this time.
MOVED BY COUNCILMEMBER FARBER AND SECONDED BY
COUNCILMEMBER MOTIN TO REDUCE THOSE TWO PARCELS BY $10,000
EACH, ONE FROM $186,360 TO $176,360 AND THE OTHER ONE AT $186,800
TO $176,800. MOTION CARRIED ~.
11. Downing Fountain, Parcel Identification Number 75-411-0305
Ms. Fountain questioned why her townhouse property went up by $17,000 value. She stated
that the land in 2004 was valued at $22,000 and in 2005 was valued at $38,800. She stated
that she does need to do some repairs and replace her roof.
Appraiser Olson stated that he was not comfortable 'With how he had appraised the property
value at this location and was more comfortable 'With placing a value of $29,000 for the land
versus $38,800. He also stated that a 5% depreciation could be given.
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MOVED BY COUNCILMEMBER FARBER AND SECONDED BY
COUNCILMEMBER GUMPHREY TO LOWER THE LAND VALUE TO $29,000
ON BOTH SIDES OF THIS TOWNHOUSE AND TO GIVE 5% FOR -
DEPRECIATION FOR THE BUILDING ALSO ON BOTH SIDES OF THIS
TOWNHOUSE. MOTION CARRIED 5-0.
12. Richard Bury, Parcel Identification Number 75-109-1100
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Board of Appeal and Equalization :Minutes
April 25, 2005
Page 6
Mr. Bury has commercial land of 111 acres that he leases out for gravel mining. He stated
that it was valued in 2004 at $470,900 and that it went up to $968,400 in 2005. He says that
this is placing a value of $9,000 per acre.
Assessor Kritzeck stated that there has been a revaluation of some gravel acreage areas and
that this property lies within that boundary area that was revalued. He stated that the value
was placed at $6,500 per acre for un-mined property and $11,400 for actively mined
property. He recommended no change.
MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER MOTIN TO LEAVE THIS PROPERTY AT THE VALUE
IT WAS ASSESSED AT BASED ON THE ASSESSOR'S RECOMMENDATION.
MOTION CARRIED 5-0.
13. Lois Carton, Parcel Identification Numbers 75-128-4100 and 75-128-4205
Ms. Carton asked if there is a maximum increase of taxes in one year time. She stated that
she has a little over ten acres and resides by Salk Junior High School.
Assessor Kritseck explained that this property had been re-designated as residential.
Previously it was designated as agricultural. However, Ms. Carton's properties total 10 acres,
but it was discovered that she could not receive agricultural status since her properties were
not contiguous. In 2004 under Ag status, the land was valued at $52,600. In 2005 after
discovery that she did not qualify for Ag status, it was valued at $75,600.
MOVED BY COUNCILMEMBER MOTIN AND SECONDED BY
COUNCILMEMBER FARBER TO CHANGE THE VALUATION TO $55,000
BECAUSE OF THE WETLANDS ON HER PROPERTY. MOTION CARRIED
5-0.
The following letters were received:
14. Ronald Schreckengaust, Parcel Identification Number 75-546-0254
Appraiser Olson explained that the owners challenged the value of $331,000. Staff reviewed
the property and concluded that the house was over-assessed
It is the recommendation of the Assessor to place a new value of $320,300 on this property,
a reduction of $10,700.
MOVED BY COUNCILMEMBER DIETZ AND SECONDED BY
COUNCILMEMBER FARBER TO PLACE A NEW VALUE OF $320,300 ON
THIS PROPERTY AS RECOMMENDED BY THE ASSESSOR. MOTION
CARRIED 5-0.
15. Donald Lemmon, Parcel Identification Number 75-115-1000
Appraiser Henderson explained that the owners questioned the acreage amount. The Public
Works Department researched the legal through their mapping system and reduced the
acreage by .99 acres.
Board of Appeal and Equalization 'Minutes
April 25, 2005
Page 7
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It is the recommendation of the Assessor to adjust the land value of $682,500 to $676,200, a
reduction of $6,300.
MOVED BY COUNCILMEMBER MOTIN AND SECONDED BY
COUNCILMEMBER FARBER TO PLACE A NEW VALUE OF $676,200 ON
THIS PROPERTY AS RECOMMENDED BY THE ASSESSOR. MOTION
CARRIED 4-1.
16. Ronald Middelstadt, et aI, Parcel Identification Number 75-125-1200
Appraiser Henderson explained that the owners questioned the acreage amount. The Public
Works Department researched the legal through their mapping system and reduced the
acreage by 2.15 acres.
It is the recommendation of the Assessor to adjust the land value of $252,400 to $236,600, a
reduction of $15,800.
MOVED BY COUNCILMEMBER MOTIN AND SECONDED BY
COUNCILMEMBER FARBER TO PLACE A NEW VALUE OF $236,600 ON
THIS PROPERTY AS RECOMMENDED BY THE ASSESSOR. MOTION
CARRIED 5-0.
17. John E. Polden II, Parcel Identification Number 75-503-1030
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Appraiser Holmgren explained that the owner challenges the value of $210,900; previously
this property was valued at $191,800. The owner also feels that Outlot A located across
from him may have a bearing on his valuation. Mr. Polden has submitted a letter of appeal
and wishes to meet with Mr. Holmgren and to be able to present his issues to the county
board.
MOVED BY COUNCILMEMBER MOTIN AND SECONDED BY
COUNCILMEMBER DIETZ TO HAVE MR. POLDEN MEET WITH
APPRAISER HOLMGREN AND ALLOW HIM TO PRESENT HIS ISSUES TO
THE COUNTY BOARD AND THAT THE ELK RIVER BOARD OF APPEAL
AND EQUALIZATION WILL ABIDE BY THE DECISION OF THE COUNTY
BOARD. MOTION CARRIED 5-0.
18. Briggs Properties, Parcel Identification Number 75-599-0120
Appraiser Riley explained that there was a clerical error in the land valuation for the
2005 assessment. The original 2005 assessment for land was $48,000 and the 2005
suggested change for land is $360,800 with the building value remaining the same at
$631,600.
It is the Assessor's recommendation that the total value for this property would go
from $679,600 to $992,400.
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MOVED BY COUNCILMEMBER FARBER AND SECONDED BY
COUNCILMEMBER GUMPHREY TO PLACE THE VALUE OF THE LAND AT
$360,800, VALUE OF THE BUILDING AT $631,600, WITH THE TOTAL VALUE
OF THE PROPERTY AT $992,400 AS RECOMMENDED BY THE ASSESSOR
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Board of Appeal and Equalization Minutes
April 25, 2005
AND TO SEND THE OWNER A NEW LAND VALUE CARD. MOTION
CARRIED 5-0.
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Adjournment
There being no further business, Mayor Klinzing adjourned the meeting at 10:30 p.m.
Joan Schmidt
City Clerk
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