2.1 SR 04-08-2024City of
Elk -
River
To
City Council
Meeting Date
April 8, 2024
Item Description
City Staff Report
Request for Action
Item Number
2.1
Prepared By
Tina Allard, City Clerk
Reviewed by:
Cal Portner
Tina Allard
Action Requested
The Board listens to each appeal and makes a determination regarding the value or classification of the parcel
being considered. If the Board is not sure how to vote, the decision should be "No Change." The property
owner is then able to appeal to the County Board or the Tax Court. All decisions should be adopted by a
formal vote.
Options for decisions include:
■ No change
■ Reduce the value of a property
■ Raise the value of a property
■ Add improvements to the assessment list
■ Add properties to the assessment list
■ Change the classification of property
■ Have the assessor inspect the property and report to the board at a reconvene meeting
If the Board determines further review of any parcels by the assessor are needed, a reconvene meeting must
be set for the assessor to report back for further action. The date and time must be determined before the
recess of this meeting and must be within 20 days of this meeting. The last date to schedule a reconvene
meeting would be Friday, April 26, 2024. There is a Council meeting scheduled for Monday, April 15, 6:30
p.m.
Background/Discussion
Board Purpose
The Board's purpose is to objectively determine if parcel values and classifications were properly set for the
current assessment. It is assumed the assessor has properly valued and classified a property and the burden of
proof rests with the property owner. Appeals must be based on facts and the property owner must present
supporting evidence to the Board that the current year's valuation or classification is incorrect. All changes
made by the Board must be based on fact. Remember, reductions in value shift the tax burden to others.
Here is a link to the Board of Appeal Handbook with more detailed information.
The Elk River Vision
A avelcoming community with revolutionary and spirited resourcefulness, exceptional service, and community p 0 1 ERE 0 6
engagement that encourages and inspires prosperity INAT of 6
Reconvene Meeting
All issues must be resolved before the meeting is adjourned. The Board should not order the assessor to
review a parcel and change the valuation/classification and then adjourn. The Board may ask the assessor to
review the parcel and report back at a reconvene meeting. Once the Board adjourns, it cannot reconvene.
Certification
At least one member who attended the state -required training must be at this meeting. The following are
currently certified:
■ G rupa, 7/ I /2027
■ Beyer, 7/ I /2024
■ Wagner, 7/ I /2026
■ Dietz, 7/ I /2026
Financial Impact
N/A
Mission/Policy/Goal
Attachments
I. 2024 Agricultural Report
2. 2024 Local Board Data
3. 2024 City Assessment Report
Page 3 of 6
2024 City of Elk River
Local Board of Appeal and Equalization
April 8, 2024
Sales from October 1, 2022 to September 30, 2023 were used to determine the estimated market
values for the 2024 assessment. Countywide there was 1 good sale of parcels over 34.5 acres.
Due to lack of sales, no adjustments were made to the estimated market values of agricultural
land for the 2024 assessment.
The 2024 methodology utilizes agricultural sales within a region to develop a tillable and non -
tillable value to be used for Green Acres in that area. Our Green Acres Region includes the
Counties of Anoka, Chisago, Isanti and Sherburne. The Department of Revenue issued a memo
which indicated that the average per acre value for tillable land was to be $4,400 (up $500 from
2023) and the average for non -tillable was to be $2,900 (up $400 per acre from 2023).
Township Averages as Reported to the Department of Revenue for the 2024 Assessment
2024 Estimated Market Values
2a Tillable 6600/ac
2a/2b Pasture 6300/ac
-Same values have been applied to Rural Preserve and CRP land
Waste 750/ac
Wetlands 750/ac
2024 Green Acres Values
2a Tillable 4500/ac
2a Pasture 3100/ac
Waste 750/ac
-Same values have been applied to Rural Preserve and CRP land
Page 4 of 6
Elk River Local Board of Appeal and Equalization
April 8, 2024 6:00 p.m.
Year End Summary — 2024 Assessment
Re -Assessment
Residential/Seasonal/Imp Ag
1906
Commercial/Industrial/Exempt
233
Agriculture Land
8
Residential Statistics — 3 year history
Item
2023
2022
2021
New Homes
92
93
113
Misc Permits
Decks/bsmt finish/additions
115
184
326
Total Sales
334
450
679
Median Sale Price
$372,700
$382,100
$363,600
Median Market Value
$358,100
$364,900
$340,300
2024 Assessment Adjustments
Vacant Land Adjustments
0%
Residential Home Adjustments
0%
Lakeshore Adjustments
0%
Page 5 of 6
Sherburne County Assessor
Sherburne County Government Center
13880 Business Center Dr NW
Elk River, MN 55330-1692
Phone: (763)765-4900
FAX: (763) 765-4905
2024 ELK RIVER CITY ASSESSMENT
Residential and Seasonal improved properties remained stable in the 2024 assessment. There were 334
sales used in our sales study and 1,055 sales county -wide. Any increases in value, was done during
reassessment and properties with new improvements.
Assessment Years
2020 351 sales
2021
392 sales
2022
424 sales
2023
450 sales
2024
334 sales
Study Ratio Overall Change
88.9% x 1.058% = 94.1 % adjusted ratio
88.2% x 1.080% = 95.3% adjusted ratio
77.7% x 1.197% = 93.0% adjusted ratio
87.2% x 1.073% = 93.6% adjusted ratio
97.5% -end ratio = 98.1 % ajdusted ratio
Rural Vacant land county -wide there was 1 sale.
Apartments increased county wide by 10%
Commercial and Industrial County -wide there were 13 total sales — no Industrial sales. Our commercial
median ratio started as 86.06% and final ratio is 95.9%.
Total Taxable New Construction
Assessment
Years
2020
$ 45,481,884
2021
$ 32,931,500
2022
$ 53,818,300
2023
$ 53,403,900
2024
$ 54,806,00
Total City Estimated Market Value
Assessment Years
2020 $ 2,658,483,400
2021 $ 2,859,083,800
2022 $ 3, 518, 721,100
2023 $ 3,894,488,200
2024 $ 3, 996, 067,100
Page 6 of 6
Special Meeting
of the
City Council as Board
of Appeal and
Equalization
SIGN -IN
Monday, April 8, 2024
6:00 p.m.
Elk River City Hall
Please sign in for the opportunity to speak to the board. Each speaker will be
allowed to speak for 3 minutes.
Name
Address
L/
c, gyp/
`((*1 194�1T 4 Av� M V1!
_J .7 3 -,7 AOE
� f j � %
V +�1.�
Ol
1 4
c:P//d Pe r k S-f
N. L)
�J,V\
Gaw•`b`Cl
Page 1 of 3
Special Meeting
of the
City of City Council as Board Monday, April 8, 2024
Elk of Appeal and 6:00 p.m.
R1Ver Equalization Elk River City Hall
SIGN -IN
Please sign in for the opportunity to speak to the board. Each speaker will be
allowed to speak for 3 minutes.
a
Page of 3
2024 Elk River Local Board of Appeal and Equalization
04/8/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Gary & Mary Keifenheim
19425 Irving Circle NW
ELK RIVER, MN 55330
Parcel # 75-00431-0422
Legal Description: LOT 11, BLOCK 4 Ridgewood East 3rd S27-T33N-R26W
2024 Original
Land $159,097
Improvements 5249.549
TOTAL $408,646
Difference: (-$7,683)
2024 Suggested Change
$159, 097
5241, 866
$400, 963
Assessor recommendation: After a complete interior and exterior inspection it is
recommended to adjust the improvement value to $241,866 due to size
discrepancy on cantilever portion on the front of the home.
2024 County Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Jordan & Amanda Janke
19331 Rush CT NW
ELK RIVER, MN 55330
Parcel # 75-00608-0306
Legal Description: LOT 3, BLOCK 3 608-Cherrywood Hills
2024 Original 2024 Suggested Change
Land $119,500 $119,500
Improvements $320.900 S313,600
TOTAL $440,400 $433,100
Difference: (-$7,300)
Reassessed at owner request made changes accordingly.
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Benzinger Properties Inc
21301 County Road 81
Rodgers MN 55374
Parcel # 75-00894-0235
Legal Description: LOT 7, Block 2 19532 York ST NW, Elk River MN
2024 Original 2024 Suggested Change
Land $70,100 $94,500
Improvements $340,000 $340,000
TOTAL $410,100 $434,500
Difference: (+$24,400)
Corrected land value from clerical error
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
T.H. Construction of Anoka
617 E Main St
Anoka MN 55303
Parcel # 75-00901-0120
Legal Description: LOT 4, Block 1 18535 Salem St NW, Elk River MN
2024 Original 2024 Suggested Change
Land $70,600 $95,200
Improvements 24� S248.330
TOTAL $318,930 $343,530
Difference: (+$24,600)
Corrected land value from clerical error
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Douglas & Melissa Anderson
19651 ELK Lake RD NW
Elk River MN 55330
Parcel # 75700910-0120
Legal Description: LOT 4 Block 1
2024 Original 2024 Suggested Change
Land $134,500 $174,500
Improvements $413.450 $413.450
TOTAL $547,950 $587,950
Difference: (+$40,000)
Corrected land value from clerical error
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Katherine & Grant Hilyar
20816 Fresno ST NW
Elk River MN 55330
Parcel # 75-00912-0225
Legal Description: LOT 5 Block 2
2024 Original 2024 Suggested Change
Land $133,400 $164,900
Improvements $499.000 $499,000
TOTAL $632,400 $633,900
Difference: (+$31,500)
Corrected land value from clerical error
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Paul & Sandy Peterson
18094 Fresno ST NW
Elk River MN 55330
Parcel # 75-00873-0105
Legal Description: LOT 1 Block 1
2024 Original
Land $89,400
Improvements $372,400
TOTAL $461,800
Difference: (+$29,300)
Corrected land value from clerical error
2024 Suggested Change
$118,700
S372.400
$491,100
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Prime Partners LLC
1428 5th Ave
Anoka MN 55303
Parcel # 75-00901-0260
Legal Description: LOT 12 Block 2 18602 Salem ST NW, Elk River MN 55330
2024 Original 2024 Suggested Change
Land $80,800 $108,000
Improvements $268,100 $268,100
TOTAL $348, 900 $376,100
Difference: (+$27,200)
Corrected land value from clerical error
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Prime Partners LLC
1428 5t" Ave
Anoka MN 55303
Parcel # 75-00901-0145
Legal Description: LOT 9 Block 1 18585 Salem ST NW, Elk River MN 55330
2024 Original
Land $80,000
Improvements $280.900
TOTAL $360,900
Difference: (+$27,000)
Corrected land value from clerical error
2024 Suggested Change
$107, 000
280 900
$387, 900
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Kevin Hagen Jr
14226 212t" Ave NW
Elk River MN 55330
Parcel # 75-00924-0110
Legal Description: LOT 2 Block 1
2024 Original
Land $125,400
Improvements $318,900
TOTAL $444,300
Difference: (+$39,000)
Corrected land value from clerical error
2024 Suggested Change
$164,400
$318,900
$483, 300
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Prime Partners LLC
1428 5th Ave
Anoka MN 55303
Parcel # 75-00901-0305
Legal Description: LOT 1 Block 3 18605 Salem ST NW, Elk River MN 55330
2024 Original 2024 Suggested Change
Land $80,800 $108,000
Improvements $296.600 $296.600
TOTAL $377,400 $404,600
Difference: (+$27,200)
Corrected land value from clerical error
2024 Elk River Local Board of Appeal and Equalization
04/08/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Haley Myers & Seth Johnson
18592 Salem St NW
Elk River MN 55330
Parcel # 75-00901-0250
Legal Description: LOT 10 Block 2
2024 Original
Land $80,800
Improvements $244,400
TOTAL $325,200
Difference: (+$27,200)
Corrected land value from clerical error
2024 Suggested Change
$108, 000
$244,400
$352,400
2024 Elk River Local Board of Appeal and Equalization
04/8/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Jamie Vale
624 Irving Ave NW
ELK RIVER, MN 55330
Parcel # 75-00412-0230
Legal Description: LOT 6, BLOCK 2 Burrell's Addition S34 T33N R26W
2024 Original 2024 Suggested Change
Land $89,080 $89,080
Improvements S 182.822 '$ 164.859
TOTAL $271,902 $253,939
Difference: (-$17,963)
Assessor recommendation: After a complete interior and exterior inspection it is
recommended to adjust the improvement value to $164,859 due to age and
condition.
2024 Elk River Local Board of Appeal and Equalization
04/8/2024
Recommendation from County Assessor
For changes to 2024 Assessment
Diane & Michael Burns
16762 Yale St NW
ELK RIVER, MN 55330
Parcel # 75-00494-0155
Legal Description: LOT 12, BLOCK 1 Mississippi Heights S11 T32N R26W
2024 Original 2024 Suggested Change
Land $235,424 $235,424
Improvements $715,467 S681.867
TOTAL $950,891 $917,291
Difference: (-$33,600)
Assessor recommendation: After a complete interior and exterior inspection it is
recommended to adjust the improvement value to $681,867 due to upper living
area only being storage.
James and Nora Wacek
19715 Tyler Street NW
Elk River, MN 55330
Property ID: 75-00123-4300
To the Local Board of Appeal and Equalization
City of Elk River
Elk River City Hall
Date: April 3, 2024
We present this letter as notice that we hereby appeal the valuation of our property listed above.
We have purchased our property for $335,900 on 11/10/2022 on the open real estate market based on MLS
listing of the property that is still available online. Sale was noted on the public records under the above listed
proprety ID.
We requested that the Assessor would adjust the estimated market value based on the actual sales price to
represent the actual market price of our property but we were refused.
We contest the use of a generic study for estimating the market value of our proprety instead of using the
actual market price paid as our proprety was sold and purchased on the open market for a market price
determined by real estate professionals based on size, age, condition'and features of the property comparable
to similar properties sold in close proximity of our location, which is a tested and proven method used by
lenders, appraisers and realtors.
For your reference, here are publically available records on our proprety:
Location:19715 Tyler St NW
Sale Date:11/10/2022
Sale Price: $335,900 (listed price $339,500)
Built:1985
Size: 1908 sq ft
3 bed/1.5 bath
Sold at $176/sq ft based on size and sale price
Valued by Assessor at $195/sq ft in 2023 based on size and estimated market value of $372,400
In addition, the definition of the term "estimated market value" is defined in the valuation notice as "This value
Is what the assessor estimates what your proprety would likely sell for on the open market". In support of our
appeal, we must point out, that based on the fact that we know what our property actually sold for on the open
market, we know that our proprety would likely NOT sell at the estimated price of the assessor.
We request the Honorable Local Board and Equalizaton to order the Sherburne County Assessor to adjust the
valuation of our property for the purpose of tax assessment calculation based on the actual market price paid at
$335,900. The estimated market value listed on the valuation notice Is overinflating the price of our property
unfairly in comparison to the paid market price, and the estimated market valuation of comparable homes sold
in our neighboorhood since our purchase.
We sincerely apologize that we are unable to be present at the meeting in person but trust that we have
included the relevant facts of our appeal for a satisfactory decision so no further actions will be required for a
just outcome In this case. If you require further action or information from us, please let us know by calling at
651-340-9696 or email at james.wacek@gmail.com or by mail at our address listed on the top.
Sincerely,
{ Jam s Wacek and Nora Wacek
Enclosures:
4 public listings printed from Coldwell Banker Homes website for each property listed above
4 property tax statements for each property listed above
3
Scott Jones
20927 Elk Lake Rd NW
Ell( River, MN 55330
Local Board of Appeal and Equalization
City of Elk River
Elk River City Hall
April 8, 2024
We are unable to attend the appeal meeting on Monday April 811• 1 am sending this Letter to
the assessor to be able to appear in front of the County Board of Appeal on June 14t". CJ
has already had the opportunityto come to our home and do a walkthrough. It is my
opinion that the Estimated market Value is too high.
Thank you,
Scott Jones
Jolene Richter
From:
Tina Allard
Sent:
Monday, April 8, 2024 12:51 PM
Cc:
Jolene Richter
Subject:
FW: Home valuation appeal 19451 Rawlins Cir NW
Hi Councilmembexs:
See below.
From: Carla <6barzizas@gmail.com>
Sent: Monday, April 08, 202412:12 PM
To: Tina Allard <tallard@ElkRiverMN.gov>; clinton.kopetka@co.sherburne.mn.us
Subject: Home valuation appeal 19451 Rawlins Cir NW
Hello,
I am officially appealing the valuation on our home. My husband and I are unable to make the meeting on Monday,
April 8th. This email is to request to be able to appear in front of the county board. C1 has already done a walk through
on our home.
I(indest regards,
Carla Barziza
19451 Rawlins Cir NW
Elk River, MN 55330