04-27-2020 Board of AppealVirtual Meeting of the Elk River
ver Board of Appeal and Equalization
Held at Elk River City Hall
Monday, April 27, 2020
(Due to the COVID-19 Pandemic)
Members Present: Mayor Dietz, Councilmembers Christianson, Westgaard, Gvall, and
Wagner
Members Absent: None
Staff Present: City Administrator Cal Portner
Also Present: County Assessor Michelle Moen, Residential Appraiser Krista Thoe,
and Residential Appraiser Beth Boysen
I . 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 6:00 p.m. by Mayor Dietz.
2. Board of Appeal and Equalization
Michelle Moen, Sherburne County Assessor, indicated the purpose of the Board of
Appeal and Equalization is to consider and review 2020 estimated market values and
property classifications for taxes payable in 2021.
Information was presented on the assessment procedures and statistics for the City
of Elk River 2020 assessments.
The Board of Appeal and Equalization heard appeals as outlined below:
1. Ronald Touchette, Parcel Identification Number 75-410-0210
Mr. Touchette submitted a request via email. He submitted a Right of Way
Acquisition Appraisal Report and requested the Total Market Value for 2021 be
reduced to $81,135 as outlined in the appraisal.
Ms. Thoe indicated she was only able to briefly review the appraisal due to the
late submission of the appeal. She explained she has some concerns with the
comparable properties used in the appraisal and noted the appraisal is for right of
way acquisition rather than market value.
It was noted the 2019 assessment was $98,000 and the 2020 assessment is
$104,800.
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Board of Appeal and Equalization Minutes
April 27, 2020
Page 2
Ms. Moen suggested because of the last-minute appeal, the Board make no
change and the property owner can appeal to the County Board if he wishes.
Moved by Councilmember Westgaard and seconded by Councilmember
Wagner to make no change to parcel 75-410-0210. Motion carried 5-0.
2. PetSmart, Parcel Identification Number 75-849-0105
Pivotal Tax Solutions submitted an appeal via email on behalf of the taxpayer,
PetSmart. Ms. Moen explained the appeal stated current market and economic
conditions support a lower value, but no other information or request was
received. She indicated PetSmart saw a very minimal increase from $1,661,000 to
$1,665,300 and their property is comparable to neighboring commercial
properties at $5/square foot.
Mayor Dietz questioned if COVID-19 will impact the values for next year and if
the assessor's office will be doing reductions based on the COVID-19. Ms. Moen
explained it depends on the market trends at the time. She noted she believes her
office will see an increase in tax petitions from commercial owners in the spring.
Moved by Councilmember Westgaard and seconded by Councilmember
Ovall to make no change to parcel 75-849-0105. Motion carried 5-0.
3. Katherine Palmer, Parcel Identification Number 75-532-0244
Mr. Portner indicated he received a request during the meeting via email from
Katherine Palmer indicating her property increase of 18% is in excess due to
homestead exemption and the increase in market value.
Ms. Boysen indicated she visited the property on July 19 and left a tag for the
homeowner to contact her office to set up an appraisal but received no response.
She noted the increase in this property was from $203,700 to $208,600, which is
about 2.4%. Ms. Boysen indicated Ms. Palmer may be referring to an 18%
increase in her payable taxes due to inclusion of the school district levy for taxes
payable in 2021.
Councilmember Westgaard requested someone from the assessor's office contact
Ms. Palmer and explain the increase.
Moved by Councilmember Wagner and seconded by Councilmember
Westgaard to make no change to parcel 75-532-0244. Motion carried 5-0.
4. Matthew and Heather Westgaard, Parcel Identification Number 75-111-
3410
Mr. Westgaard indicated his assessment increased from $314,100 in 2019 to
$431,700 in 2020. He noted the property is new construction and questioned if
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April 27, 2020
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the 2019 value was a partial completion. He explained if the Board recommends
no change it will give him a chance to have discussions with the assessor's office
and appeal to the County Board if necessary.
Ms. Moen indicated Mr. Westgaard's 2019 value was based on 70% construction
completion and the 2020 value is based on 100% completion. She noted rural
vacant land also increased by 10%.
Moved by Councilmember Christianson and seconded by Councilmember
Ovall to make no change to parcel 75-111-3410. Motion carried 4-0.
Councilmember Westgaard abstained.
3. Adjournment
There being no further business, Mayor Dietz adjourned the meeting of the Elk
River Board of Appeal and Equalization at 6:39 p.m.
Minutes prepared by Jessica Miller.
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Tina Allard, City Clerk
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