Board of Appeal and Equalization Packet 04 07 2026Tuesday, April 7, 2026
City Council
6:00 PM
Elk River City Hall
Board of Appeal & Equalization Meeting
Agenda
1.CALL MEETING TO ORDER
2.PLEDGE OF ALLEGIANCE
3.SHERBURNE COUNTY ASSESSOR'S REPORT
3.1City Staff Report
4.HEAR APPEALS SUBMITTED BY ATTENDEES
5.HEAR MISC. APPEALS BY COUNTY
6.ESTABLISH RECONVENE DATE
7.MOTION TO EITHER RECESS OR ADJOURN
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
ToItem Number
City Council3.1
Meeting DatePrepared By
April 7, 2026Jolene Richter, Deputy Clerk
Item DescriptionReviewed by
City Staff ReportCal Portner
Cal Portner
Jolene Richter
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 the 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 and must be within 20 days of this meeting. The last date to schedule a reconvene meeting would be
Monday, April 27, 2026. There is a Council meeting scheduled for Monday, April 20, 6:00 p.m., and Monday
(Retreat Meeting), April 27, 1:00 p.m. to 7:00 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 welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community
engagement that encourages and inspires prosperity
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 reconvened 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
Calva, 7/1/2029
Financial Impact
N/A
Mission/Policy/Goal
Elk River Mission
Attachments
1.2026 City Assessment Elk River Report
2.2026 Elk River Local Board Data
3.2026 Elk River Agricultural Report
4.2025 Annual Building & Population Report
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
2026 ELK RIVER CITY ASSESSMENT
Residentia l and Seasonal improved properties remained stable in the 2026 assessment. There were 351
sales used in our sales study and 1,170 sales county-wide. Any increases in value, was done during
reassessment and properties with new improvements.
Assessment YearsStudy Ratio Overall Change
2022 424 sales77.7% x 1.197% 93.0% adjusted ratio
2023 450 sales87.2% x 1.073% 93.6% adjusted ratio
2024 334 sales 97.5% -end ratio98.1% ajdusted ratio
2025 305 sales93.3% x 1.00% 93.6% adjusted ratio
2026 351 sales94.4% x 0% 94.4% adjusted ratio
Rural Vacant land county-wide there were 6 sales – final ratio after adjustments to land is 93.1%
Apartments increased county wide by 3-4%
Commercial and Industrial County-wide there were 9 Commercial sales – 4 Industrial sales. Our
commercial median ratio started as 86.55% and final ratio is 93.9%. Our Industrial median ratio started as
85.73% and final ratio is 91.9%.
Total Taxable New Construction
Assessment Years
2022 $ 53,818,300
2023 $ 53,403,900
2024 $ 54,806,000
2025 $ 39,426,100
2026 $ 55,340,800
Total City Estimated Market Value
Assessment Years
2022 $ 3,518,721,100
2023 $ 3,894,488,200
2024 $ 3,996,067,100
2025 $ 4,124,225,400
2026 $ 4,219,538,200
Elk River Local Board of Appeal and Equalization
April 7, 2026 6:00 p.m.
Year End Summary – 2026 Assessment
Re-Assessment
Residential/Seasonal/Imp Ag1839
Commercial/Industrial/Exempt391
Agriculture Land7
Residential Statistics – 3 year history
Item202520242023
New Homes929892
Misc Permits114101115
Decks/bsmt finish/additions
Total Sales351305334
Median Sale Price$393,100$387,900$372,700
Median Market Value$367,000$366,200$358,100
2026 Assessment Adjustments
Vacant Land Adjustments5-10%
Residential Home Adjustments1-2%
Lakeshore Adjustments5%
2026 City of Elk River
Local Board of Appeal and Equalization
April 7, 2026
Sales from October 1, 2024 to September 30, 2025 were used to determine the estimated market
values for the 2026 assessment. Countywide there were 14 good sales of parcels over 34.5 acres.
The median ratio of these sales was 81.3%. Agricultural Values increased by 15%. The ending
ratio after these changes is 95.0%.
The 2026 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 $4,900 (up $300 from
2025) and the average for non-tillable was to be $3,100 (up $100 per acre from 2025).
Township Averages as Reported to the Department of Revenue for the 2026 Assessment
2026 Estimated Market Values
2a Tillable 10,00/ac
2a/2b Pasture9,000/ac
-Same values have been applied to Rural Preserve and CRP land
Waste 1,000/ac
Wetlands 750/ac
2026 Green Acres Values
2a Tillable5,000/ac
2a Pasture3,200/ac
Waste 1,000/ac
-Same values have been applied to Rural Preserve and CRP land
BLUE HILL
HAVEN TOWNSHIP
PALMER TOWNSHIP SANTIAGO TOWNSHIP
PRINCETON CITY
TOWNSHIP
2025 HB 7
EAST ST. CLOUD
TOWNSHIP TOWNSHIP
2025 MULTI 0
2025 HB 1 TOWNSHIP
2025 HB 10 2025 HB 4
2025 EST POP 378
2025 MULTI 0 2025 HB 3
2025 EST POP 2643 2025 EST POP 1919
2025 EST POP 7450 2025 EST POP 2693
BALDWIN CITY
2025 HB 23
TOWNSHIP
2025 EST POP 7135
2025 HB 0
2025 POP 2581
CLEAR LAKE TWP LIVONIA TOWNSHIP
BECKER TOWNSHIP ORROCK TOWNSHIP
CLEAR LAKE CITY ZIMMERMAN CITY
BECKER CITY TOWNSHIP
2025 HB 29 2025 HB 32
2025 HB 12 2025 HB 14
2025 EST POP 802 2025 MULTI 0 UNITS
2025 MULTI 12 UNITS 2025 EST POP 3868
2025 EST POP 6925
2025 EST POP 5262
TOWNSHIP
2025 HB 5 TOWNSHIP
TOWNSHIP
2025 POP 1700 2025 HB 9
2025 HB 13
2025 EST POP 6410
2025 EST POP 5680
SHERBURNE COUNTY
2025 POPULATION
BIG LAKE TOWNSHIP
STATISTICS
CITY OF ELK RIVER
CITY OF BIG LAKE
(Estimated)
2025 HB 38
2025 HB 93
2025 MULTI 0 UNITS
TOWNSHIPS ONLY: 35,587
2025 MULTI 0 UNITS
2025 EST POP 12,687
CITIES ONLY: 68,128
2025 EST POP 27,489
TOWNSHIP
TOTAL COUNTY POPULATION:
2025 HB 19
103,715
2025 EST POP 8093
LEGEND:
POP …………….. ESTIMATED POPULATION
HB. . . . . . . . . . … SINGLE FAMILY HOUSES POPULATION DETERMINED
MULTI. . . . . . . . . . MULTI-FAMILY UNITS AT RATE OF:
2025
2.50 PEOPLE PER RESIDENCE
2.50 PEOPLE PER UNIT
SHERBURNE COUNTY
BUILDING AND
TOTAL SINGLE FAMILY HOUSES BUILT IN TOWNSHIPS - 77 HOMES
ESTIMATED POPULATION
TOTAL SINGLE FAMILY HOUSES BUILT IN CITIES - 194 HOMES
REPORT 1/26/2026
MULTI-FAMILY UNITS: - 20 UNITS
SHERBURNE COUNTY
ESTIMATED 2025POPULATION
103,715
Townships only - 35,587
Cities only - 68,128
(Figures determined at a rate of 2.5 people per residence or multi-family unit)
PERMITS ISSUED IN THE TOWNSHIPS OF SHERBURNE COUNTY
NEW
ALL OTHER
SEPTIC
NEW HOME
SEPTICS
BUILDING UPGRADES
TOWNSHIPPERMITS &
(Does not include
PERMITS & VALUE
hook-ups to cluster
VALUATIONS
(Does not include Solar Farms)
systems)
BECKER
13 5,493,550 147 6,533,552 31 13
BIG LAKE
19 4,890,000 443 2,706,000 37 17
BLUE HILL
3915,00067688,000104
CLEAR LAKE
5 882,000 117 1,064,000 9 4
HAVEN
0 85 475,000 10 0
LIVONIA
9 2,005,000232 3,054,000 22 7
ORROCK
14 3,925,000 141 1,246,000 16 6
PALMER
10 2,386,000119 915,000 19 9
SANTIAGO
4 1,081,000 50 776,000 10 5
TOTALS77 21,577,5501401 17,457,552 164 65
NEW HOME / MULTI-FAMILY UNIT PERMITS
ISSUED IN THE CITIES OF SHERBURNE COUNTY
CITIES NEW SINGLE-FAMILY HOMES MULTI-FAMILY UNITS
BALDWIN 23 0
EAST ST. CLOUD 1 0
PRINCETON 7 0
ZIMMERMAN 32 0
12
BECKER 12
CLEAR LAKE 29 8
BIG LAKE 38 0
93 0
ELK RIVER
TOTALS235 New Homes 20 Units
NEW HOME PERMITS
500
450
400
350
300
250
200
150
100
50
0
New Homes Built
AVERAGE NEW HOME VALUATION
350000
300000
250000
200000
150000
100000
50000
0
New Homes BuiltAverage Valuation
SHERBURNE COUNTY
RECORDED PLATS
TOWNSHIPS ONLY
1975 3 PLATS - 10 Residential lots 200347 PLATS - 531 Residential lots
3 (COMMERCIALLOTS) 10 (COMMERCIAL LOTS)
1976 6 PLATS - 143 Residential lots200457 PLATS - 579 Residential lots
6 (INDUSTRIAL LOTS)
1977 8 PLATS - 149 Residential lots
200546 PLATS - 406 Residential lots
1978 7 PLATS - 174 Residential lots
200630PLATS - 404 Residential lots
1979 12 PLATS - 227 Residential lots
200720 PLATS - 187 Residential lots
1980 4 PLATS - 106 Residential lots 21 (COMMERCIAL LOTS)
1981 1 PLAT - 4 Residential lots200811 PLATS-23 Residential lots
1982 2 PLATS - 21 Residential lots20095 PLATS- 5 Residential lots
1983 1 PLAT - 49 Residential lots20104 PLATS - 8 Residential lots
1984 3 PLATS - 18 Residential lots20117 PLATS - 10 Residential lots
1 (INDUSTRIAL LOT)
1985 6 PLATS - 44 Residential lots
20125 PLATS - 5 Residential lots
1986 5 PLATS - 72 Residential lots
20133 PLATS-3 Residential lots
1987 8 PLATS - 133 Residential lots
2014 10 PLATS - 18 Residential lots
1988 8 PLATS - 131 Residential lots
3 (COMMERCIAL LOTS)
1989 7 PLATS - 75 Residential lots 2015 9 PLATS - 25 Residential lots
1990 9 PLATS - 69 Residential lots 20164PLATS-16 Residential lots
3 (COMMERCIAL LOTS) 2 (INDUSTIRAL LOTS)
1991 5 PLATS - 73 Residential lots 20179 PLATS- 28 Residential lots
199210 PLATS-168 Residential lots2018 13 PLATS-53 Residential lots
199321 PLATS-303 Residential lots2019 18 PLATS-151 Residential lots
1994 14 PLATS - 260 Residential lots2020 10 PLATS- 36 Residential lots
199534 PLATS-268 Residential lots2021 21 PLATS-87 Residential lots
199668 PLATS-487Residential lots202212 PLATS-56 Residential lots
30 (COMMERCIAL LOTS)
2023 20 PLATS- 49 Residential lots
1997 54 PLATS -517 Residential lots
2024 11PLATS-55Residential lots
1998 38 PLATS -612 Residential lots
20258PLATS-31Residential lots
1999 52 PLATS -523Residential lots
2 (COMMERCIAL LOTS)
2000 43 PLATS -383 Residential lots
17 (COMMERCIAL LOTS)
2001 46 PLATS -446Residential lots
4 (COMMERCIAL LOTS)
2002 54 PLATS - 461Residential lots
3 (INDUSTRIAL LOTS)
1 (COMMERCIAL LOTS)
SHERBURNE
2025 PLATTED/UNPLATTED ACRES
TOWNSHIPS ONLY
TOWNSHIP# PLATS # ACRES ACRES TOTAL PLATTED TOTAL % OF ACRES
RECORDED IN PLATTED PLATTEDANNEXEDACRESUNPLATTED PLATTED
2025LOTSACRES
BECKER21142 0 5,08428,29615%
BIG LAKE2212 0 6,33419,36425%
BLUE HILL000 0 2,37720,97510%
CLEAR LAKE000 0 1,45022,0006%
HAVEN000 0 1,33820,3816%
LIVONIA31768 0 5,86314,44029%
ORROCK000 0 3,76519,44916%
PALMER116 0 1,41821,9206%
SANTIAGO000 0 1,35322,0016%
TOTALS831128028,982188,82616%
Lots Acres
Plats Recorded Platted in Platted in Acres Annexed Total Platted acres Total Unplatted % of Acres
in 202520252025in 2025in Sherburneacres in SherburnePlatted