04-16-2025 BOA CCM
City Council
Special Meeting
Agenda
Wednesday, April 16, 2025
6:00 p.m.
Elk River City Hall
▪ Meeting in Upper Town Conference Room
1. CALL MEETING TO ORDER
2. PLEDGE OF ALLEGIANCE
3. SHERBURNE COUNTY ASSESSOR'S REPORT
3.1 City Staff Report
4. HEAR APPEALS SUBMITTED BY ATTENDEES
Board Decision on Each Appeal
5. HEAR MISC. APPEALS BY COUNTY
Board Decision on Each Appeal
6. ESTABLISH RECONVENE DATE
The Board must determine a reconvene date within 20 days if a recess is necessary.
7. MOTION TO EITHER RECESS OR ADJOURN
Page 1 of 13
The Elk River Vision
A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community
engagement that encourages and inspires prosperity
Request for Action
To
City Council
Item Number
3.1
Meeting Date
April 16, 2025
Prepared By
Tina Allard, City Clerk
Item Description
City Staff Report
Reviewed by
Cal Portner
Tina Allard
Action Requested
The Board listens to each appeal and determines the value or classification of the parcel being considered. If
the Board is unsure how to vote, the decision should be "No Change." The property owner can then appeal
to the County Board or the Tax Court. A formal vote should adopt all decisions.
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 is 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 Tuesday, May 6, 2025. There are Council meetings scheduled for Monday, April 21, 6:00
p.m., Monday (Retreat Meeting), April 28 to 7:00 p.m., and Monday, May 5, 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.
Reconvene Meeting
Page 2 of 13
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:
▪ Grupa, 7/1/2027
▪ Wagner, 7/1/2026
▪ Dietz, 7/1/2026
Financial Impact
N/A
Mission/Policy/Goal
N/A
Attachments
1. 2025 Elk River Report
2. 2025 Elk River Local Board Data
3. 2025 Elk River City Ag Report
4. 2024 Annual Building and Population Report
Page 3 of 13
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
2025 ELK RIVER CITY ASSESSMENT
Residential and Seasonal improved properties remained stable in the 2025 assessment. There were 305
sales used in our sales study and 1,014 sales county-wide. Any increases in value, was done during
reassessment and properties with new improvements.
Assessment Years Study Ratio Overall Change
2021 392 sales 88.2% x 1.080% 95.3% adjusted ratio
2022 424 sales 77.7% x 1.197% 93.0% adjusted ratio
2023 450 sales 87.2% x 1.073% 93.6% adjusted ratio
2024 334 sales 97.5% -end ratio 98.1% ajdusted ratio
2025 305 sales 93.3% x 1.00% 93.6% adjusted ratio
Rural Vacant land county-wide there were 7 sales.
Apartments increased county wide by 3-4%
Commercial and Industrial County-wide there were 7 Commercial sales – 3 Industrial sales. Our
commercial median ratio started as 75.41% and final ratio is 93.3%. Our Industrial median ratio started as
73.12% and final ratio is 90.5%.
Total Taxable New Construction
Assessment Years
2021 $ 32,931,500
2022 $ 53,818,300
2023 $ 53,403,900
2024 $ 54,806,000
2025 $ 39,426,100
Total City Estimated Market Value
Assessment Years
2021 $ 2,859,083,800
2022 $ 3,518,721,100
2023 $ 3,894,488,200
2024 $ 3,996,067,100
2025 $ 4,613,889,000
Page 4 of 13
Elk River Local Board of Appeal and Equalization
April 16, 2025 6:00 p.m.
Year End Summary – 2025 Assessment
Re-Assessment
Residential/Seasonal/Imp Ag 1,726
Commercial/Industrial/Exempt 176
Agriculture Land 25
Residential Statistics – 3 year history
Item 2024 2023 2022
New Homes 98 92 93
Misc Permits
Decks/bsmt finish/additions
101 115 184
Total Sales 305 334 450
Median Sale Price $387,900 $372,700 $382,100
Median Market Value $366,200 $358,100 $364,900
2024 Assessment Adjustments
Vacant Land Adjustments 5%
Residential Home Adjustments 1-2%
Lakeshore Adjustments 5%
Page 5 of 13
2025 City of Elk River
Local Board of Appeal and Equalization
April 16, 2025
Sales from October 1, 2023 to September 30, 2024 were used to determine the estimated market
values for the 2025 assessment. Countywide there were 11 good sales of parcels over 34.5 acres.
The median ratio of these sales was 63.39%. Agricultural Values increased by 30%. The ending
ratio after these changes is 92.2%.
The 2025 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 $4,600 (up $200 from
2024) and the average for non-tillable was to be $3,000 (up $100 per acre from 2024).
Township Averages as Reported to the Department of Revenue for the 2025 Assessment
2025 Estimated Market Values
2a Tillable 8600/ac
2a/2b Pasture 8000/ac
-Same values have been applied to Rural Preserve and CRP land
Waste 750/ac
Wetlands 750/ac
2025 Green Acres Values
2a Tillable 4700/ac
2a Pasture 3100/ac
Waste 750/ac
-Same values have been applied to Rural Preserve and CRP land
Page 6 of 13
BECKER TOWNSHIP
BECKER CITY
2024 HB 12
2024 MULTI 52 UNITS
2024 EST POP 5397
TOWNSHIP
2024 HB 8
2024 EST POP 5628
HAVEN TOWNSHIP
EAST ST. CLOUD
2024 HB 0
2024 MULTI 0
2024 EST POP 7590
TOWNSHIP
2024 HB 2
2024 POP 2062
PALMER TOWNSHIP
TOWNSHIP
2024 HB 6
2024 EST POP 2767
SANTIAGO TOWNSHIP
TOWNSHIP
2024 HB 5
2024 EST POP 2027
BLUE HILL
TOWNHSHIP
TOWNSHIP
2024 HB 5
2024 EST POP 2650
BALDWIN TOWNSHIP
PRINCETON CITY
2024 HB 5
2024 MULTI 0
2024 EST POP 103
TOWNSHIP
2024 HB 19
2024 EST POP 7589
CLEAR LAKE TWP
CLEAR LAKE CITY
2024 HB 24
2024 EST POP 789
TOWNSHIP
2024 HB 4
2024 POP 1692
ORROCK TOWNSHIP
TOWNSHIP
2024 HB 25
2024 EST POP 4737
LIVONIA TOWNSHIP
ZIMMERMAN CITY
2024 HB 52
2024 MULTI 0 UNITS
2024 EST POP 7254
TOWNSHIP
2024 HB 6
2024 EST POP 6656
BIG LAKE TOWNSHIP
CITY OF BIG LAKE
2024 HB 27
2024 MULTI 0 UNITS
2024 EST POP 12,690
TOWNSHIP
2024 HB 15
2024 EST POP 8557
CITY OF ELK RIVER
2024 HB 98
2024 MULTI 0 UNITS
2024 EST POP 27,011
SHERBURNE COUNTY
2024 POPULATION
STATISTICS
(Estimated)
TOWNSHIPS ONLY: 44,363
CITIES ONLY: 60,833
TOTAL COUNTY POPULATION: 105,196
LEGEND:
POP …………….. ESTIMATED POPULATION
HB. . . . . . . . . . … SINGLE FAMILY HOUSES POPULATION DETERMINED
MULTI. . . . . . . . . . MULTI-FAMILY UNITS AT RATE OF:
2.50 PEOPLE PER RESIDENCE
2.50 PEOPLE PER UNIT
TOTAL SINGLE FAMILY HOUSES BUILT IN TOWNSHIPS - 95 HOMES
TOTAL SINGLE FAMILY HOUSES BUILT IN CITIES - 218 HOMES
MULTI-FAMILY UNITS: - 52 UNITS
2024
SHERBURNE COUNTY
BUILDING AND
ESTIMATED POPULATION
REPORT 1/30/2025
Page 7 of 13
SHERBURNE COUNTY
ESTIMATED 2024 POPULATION
105,196
Townships only - 44,363
Cities only - 60,833
(Figures determined at a rate of 2.5 people per residence or multi-family unit)
PERMITS ISSUED IN THE TOWNSHIPS OF SHERBURNE COUNTY
TOWNSHIP
NEW HOME
PERMITS &
VALUATIONS
ALL OTHER
BUILDING
PERMITS & VALUE
(Does not include Solar Farms)
SEPTIC
UPGRADES
NEW
SEPTICS
(Does not include
hook-ups to cluster
systems) BALDWIN 19 5,162,938 317 7,140,285 18 31
BECKER 8 3,376,000 360 15,219,982 24 8
BIG LAKE 15 4,707,000 750 4,270,200 48 15
BLUE HILL 5 1,112,000 117 557,000 9 5
CLEAR LAKE 4 638,000 156 2,117,480 11 4
HAVEN 2 825,000 87 762,002 13 2
LIVONIA 6 1,462,000 277 1,927,000 24 6
ORROCK 25 7,450,000 193 1,752,000 15
25
PALMER 6 1,531,000 143 785,000 12 6
SANTIAGO 5 1,484,000 53 968,000 13 5
TOTALS 95 30,332,977 3591 34,590,852 191 82
NEW HOME / MULTI-FAMILY UNIT PERMITS
ISSUED IN THE CITIES OF SHERBURNE COUNTY
CITIES NEW SINGLE-FAMILY HOMES MULTI-FAMILY UNITS
EAST ST. CLOUD 0 0
PRINCETON 5 0
ZIMMERMAN 52 0
BECKER 12 52
CLEAR LAKE 24 0
BIG LAKE 27 0
ELK RIVER 98 0
TOTALS 218 New Homes 52 Units
Page 8 of 13
0
50
100
150
200
250
300
350
400
450
500
200420052006200720082009201020112012201320142015201620172018201920202021202220232024NEW HOME PERMITS
New Homes Built
Page 9 of 13
0
50000
100000
150000
200000
250000
300000
350000
AVERAGE NEW HOME VALUATION
New Homes Built Average Valuation
Page 10 of 13
SHERBURNE COUNTY
RECORDED PLATS
TOWNSHIPS ONLY 1974 18 PLATS - 292 Residential lots 1975 3 PLATS - 10 Residential lots 3 (COMMERCIAL LOTS) 1976 6 PLATS - 143 Residential lots 1977 8 PLATS - 149 Residential lots 1978 7 PLATS - 174 Residential lots 1979 12 PLATS - 227 Residential lots 1980 4 PLATS - 106 Residential lots 1981 1 PLAT - 4 Residential lots 1982 2 PLATS - 21 Residential lots 1983 1 PLAT - 49 Residential lots 1984 3 PLATS - 18 Residential lots 1985 6 PLATS - 44 Residential lots 1986 5 PLATS - 72 Residential lots 1987 8 PLATS - 133 Residential lots 1988 8 PLATS - 131 Residential lots 1989 7 PLATS - 75 Residential lots 1990 9 PLATS - 69 Residential lots 3 (COMMERCIAL LOTS) 1991 5 PLATS - 73 Residential lots 1992 10 PLATS - 168 Residential lots 1993 21 PLATS - 303 Residential lots 1994 14 PLATS - 260 Residential lots 1995 34 PLATS - 268 Residential lots 1996 68 PLATS - 487 Residential lots 30 (COMMERCIAL LOTS) 1997 54 PLATS - 517 Residential lots 1998 38 PLATS - 612 Residential lots
1999 52 PLATS - 523 Residential lots 2 (COMMERCIAL LOTS) 2000 43 PLATS - 383 Residential lots 17 (COMMERCIAL LOTS)
2001 46 PLATS - 446 Residential lots 4 (COMMERCIAL LOTS)
2002 54 PLATS - 461 Residential lots 3 (INDUSTRIAL LOTS)
1 (COMMERCIAL LOTS)
2003 47 PLATS - 531 Residential lots 10 (COMMERCIAL LOTS)
2004 57 PLATS - 579 Residential lots 6 (INDUSTRIAL LOTS) 2005 46 PLATS - 406 Residential lots 2006 30 PLATS - 404 Residential lots 2007 20 PLATS - 187 Residential lots 21 (COMMERCIAL LOTS)
2008 11 PLATS - 23 Residential lots 2009 5 PLATS - 5 Residential lots 2010 4 PLATS - 8 Residential lots 2011 7 PLATS - 10 Residential lots 1 (INDUSTRIAL LOT)
2012 5 PLATS - 5 Residential lots 2013 3 PLATS - 3 Residential lots 2014 10 PLATS - 18 Residential lots 3 (COMMERCIAL LOTS) 2015 9 PLATS - 25 Residential lots 2016 4 PLATS - 16 Residential lots 2 (INDUSTIRAL LOTS)
2017 9 PLATS - 28 Residential lots 2018 13 PLATS - 53 Residential lots 2019 18 PLATS- 151 Residential lots 2020 10 PLATS- 36 Residential lots 2021 21 PLATS- 87 Residential lots 2022 12 PLATS- 56 Residential lots 2023 20 PLATS- 49 Residential lots 2024 11 PLATS- 55 Residential lots
Page 11 of 13
SHERBURNE
2024 PLATTED/UNPLATTED ACRES
TOWNSHIPS ONLY
TOWNSHIP # PLATS
RECORDED IN
2024
#
PLATTED
LOTS
ACRES
PLATTED
ACRES
ANNEXED
TOTAL PLATTED
ACRES
TOTAL
UNPLATTED
ACRES
% OF ACRES
PLATTED
BALDWIN 5 32 157.77 31 7,190 14,951 32%
BECKER 1 1 20 295 5,042 28,338 15%
BIG LAKE 3 17 57.51 5.9 6,322 19,376 25%
BLUE HILL 0 0 0 0 2,377 20,975 10%
CLEAR LAKE 0 0 0 121 1,450 22,000 6%
HAVEN 0 0 0 0 1,338 20,381 6%
LIVONIA 2 5 11.72 0 5,795 14,508 29%
ORROCK 0 0 0 0 3,765 19,449 16%
PALMER 0 0 0 0 1,412 21,926 6%
SANTIAGO 0 0 0 0 1,353 22,001 6%
TOTALS 11 55 247 452.9 36,044 203,905 16%
Plats Recorded
in 2024
Lots
Platted in
2024
Acres
Platted in
2024
Acres Annexed
in 2024
Total Platted acres
in Sherburne
Total Unplatted
acres in Sherburne
% of Acres
Platted
Page 12 of 13
Page 13 of 13