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6.1 SR 02-07-2022Request for Action To Item Number Mayor and City Council 6.1 Agenda Section Meeting Date Prepared by Presentations, Awards, & February 7, 2022 Tina Allard, City Clerk Recognition Item Description Reviewed by Market Value Presentation: Sherburne County Cal Portner, City Administrator Assessor Michelle Moen Reviewed by Action Requested Receive Information. Background Sherburne County Assessor Michelle Moen will be in attendance to provide an update regarding the aggressive market trends her office has seen in the past year and how it will impact values for the 2023 tax year (2022 assessment). Annually the assessor’s office sends out the valuation notices to property owners in March with the Local Board of Appeal meeting scheduled for April. Because of the higher increase in values due to sales, having this information in advance should help with responding to calls received this spring. Financial Impact N/A Mission/Policy/Goal Mission and vision Attachments  Property Assessment in an Appreciating Market  2022 Assessment – Market Trends Countywide The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity. Updated: August 2020 Valuation Date ILLUSTRATION**SEE REVERSE FOR January of 2022.as of $360,000closer to would also indicate a value in July of 2021 $330,000A purchase price of .22January of 20as of 0,0006$3closer to would indicate a value 2120in January of 00,000$3 A purchase price of in your area:% 20say ,the market appreciatedJanuary 2 of each year. If The assessment date is How is that possible?”,000. 06it’s worth $3saying now you’re and 0,000 for my home $30Wait a second, I paid “ “most likely” price. resulting in an indicated value, ora consideration of many sales, on an individual sale, but rather he assessed value is not based T properties. many similar sale transactions ofvalue all properties based on the appraisal techniques seek to . Mass every day deals occurring “bad”and “good”perceived preferences. This results in least in part, on their own purchase property based, at It’s also true that people an Individual SaleAppraisal Isn’t Based on Mass date and the assessment date.have occurred between the sale appreciation that may given to with consideration edzanalyassessment date must be Sales occurring prior to the . greater than experienced , gains significantn seeCounty has herburneestate market in SOver this past year the real Market Appreciating properties.milar estimating the value of siused as comparable sales in sales ratio studies, nor are they transactions and are not used in length -market, arm’s-openundue duress are not considered seller or buyer are acting under relatives, or sales where the as foreclosures, sales between of the market. Some sales, such Not all sales are representative ncludedNot All Sales I .21September of 20d an 20between October of 20 considers sales that occurredassessment the assessor 22For the January 2, 20 Sales Study Period . 2320utilized in the calculation for 22January 2, 20estimated propincluded an Valuation Notice 2220The recently mailed $300,000Jan-22DecNovOctSepAugJulJunMayAprMarFebJan-21$370,000$360,000$350,000$340,000$330,000$320,000$310,000$300,000$290,000$280,000$270,000$360,000$330,000 EXAMPLE Consider a Market Where Property Values Appreciated 20% over the Past Year ASSESSMENT SALE 2 SALE 1 SHERBURNE COUNTY ASSESSOR Michelle Moen, S.A.M.A. Sherburne County Assessor’s Office 13880 Business Center Drive NW Suite 100 Elk River, MN 55330 (763) 765-4900 1-800-438-0577 2022 Assessment – Market Trends County-wide Residential/Seasonal Improved Sherburne County Residential/Season Ratio prior to market changes – 76.57% - 1,544 Sales total *This includes a time adjustment of 16.33% off water and 20.99% on water County Ratio for Residential/Seasonal improved properties after all market increases - 93.3% This is the data reported to the State in the spring Increased 18-25% on Residential/Seasonal depending on jurisdiction *Time Adjustment is used to keep all sales current with the market EX: If a property sold in January 2021 – we need to adjust that sale to bring the sale to current market conditions. That same sale in theory would sell for more if sold in September of 2021. Sherburne County – Median Sale Price – Residential/Seasonal $345,100 Sherburne County – Median EMV – Residential/Seasonal $325,100 Commercial/Industrial Commercial Ratio – prior to market changes – 82.35% - 14 Sales Industrial Ratio – prior to market changes – 80.49% - 3 Sales Commercial Ratio – after market changes - 92.4% - 14 Sales Industrial Ratio – after market changes – 90.4% - 3 Sales *Increased Industrial, Warehouse, Mini-Storage and offices County-wide average 10% Apartments Ratio prior to market changes – 76.55% - 4 Sales Ratio after market changes – 90.00 – 4 Sales 14% average market increase on Apartments Agriculture Agriculture Ratio – prior to market changes – 65.5% - 16 Sales This includes a time adjustment of 13.84% - have not seen a time trend in years for Agriculture Agriculture ratio- after market changes - 92.9% - this is reported to the State in the spring Average market increase - 28% Green Acres Tillable – no change Non-Tillable increased $200 per acre *This value set by the State