HomeMy WebLinkAbout7.f. Local Board of Review / Transfer AuthorityCITY OF ROSEMOUNT
EXECUTIVE SUMMARY FOR ACTION
CITY COUNCIL MEETING DATE October 15, 1991
AGENDA ITEM:
Local Board of Review/
AGENDA SECTION:
Transfer Authority
New Business
PREPARED BY:
Administrator
AGENDA
# 7
Stephan Jilk,'City
ATTACHMENTS:
1. Resolution
APP VED Y:
2. Letter from County
In the 1991 legislative session a law was passed which allows cities to
transfer their obligation to conduct a Board of Review meeting each year to
counties. Rosemount, along with almost all other cities in Dakota County,
had to take a formal position in support of this legislation.
Dakota County is now willing to take on this responsibility and provide,_
what we believe, will be a more streamlined and cost efficient method of
managing this process.
Our recommendation is to adopt the necessary resolution and transfer this
process to the Dakota County Board of Equalization.
RECOMMENDED ACTION:
Adopt a resolution authorizing the transfer of duties from the City of
Rosemount Local Board of Review to the Dakota County Board of
Equalization.
COUNCIL ACTION:
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CITY OF ROSEMOUNT
DAKOTA COUNTY, MINNESOTA
RESOLUTION 1991 -
A RESOLUTION AUTHORIZING THE TRANSFER OF DUTIES FROM
THE CITY OF ROSEMOUNT LOCAL BOARD OF REVIEW TO THE
DAKOTA COUNTY BOARD OF EQUALIZATION
WHEREAS, The Rosemount City Council has been required by State
Statute to establish a Local Board of Review; and
WHEREAS, The Local Board of Review of the City of Rosemount
currently meets annually to review the property assessments as
established by the Dakota County Assessor for all properties
within said city; and
WHEREAS, said Local Board of Review meetings are often
inconvenient for taxpayers and provide inefficient service to the
public; and
WHEREAS, taxpayers within said community must wait extended
periods of time for a hearing at the Local Board of Review; and
WHEREAS, legislation has been passed (M.S. 383.73) which allows
the governing body or town board of any home rule charter or
statutory city or town in Dakota County to transfer the duties of
the city or town Board of Review or Board of Equalization under
Minnesota Statute, Chapter 274, to the County Board of
Equalization; and
WHEREAS, said legislation requires that a transfer of these
duties is permanent and must be communicated to the County
Assessor before December 1 of any year to be effective for the
next year; and
WHEREAS, said members of the County Board of Equalization are
appointed by the County Board of Commissioners, and said Board of
Equalization is composed of appraisers, realtors and others who
are knowledgeable about the real estate market in Dakota County;
and
WHEREAS, said County Board of Equalization is authorized to meet
during the months of April, May and June giving residents an
increased opportunity to schedule time to appear at hearings; and
WHEREAS, said County Board of Equalization would hold their
meetings at various locations in the county, allowing easier
access and time savings to residents wishing to appear before
said Board; and
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CITY OF ROSEMOUNT
Resolution 1991 -
Page 2
WHEREAS, the City Council of the City of Rosemount has reviewed
the current Local Board of Review process and has determined said
process could be improved by transferring said review process to
the County Board of Equalization.
NOW, THEREFORE BE IT RESOLVED, that the City Council of the City
of Rosemount hereby authorizes the transfer of duties from the
Local Board of Review of the City of Rosemount to the County
Board of Equalization, effective January 1, 1992.
Vernon J. Napper, Mayor
ATTEST:
Susan M. Walsh, City Clerk
Motion by: Seconded by:
Voted in favor:
Voted against:
DAKOTA C �\ l T Y MARVIN A. PUIJU
O ` / V ASSESSOR
IV/ (612) 438-4200
UMNU IH UUUN I T UUVtHNMtN I UtN It
October 3, 1991
Mayor Vernon Napper
City of Rosemount
3405 145th Ct E
Rosemount, Mn 55068
Dear Mayor Napper:
15yU HWY. 55, HAS F INU5, MINNtSU I A 55UJi 5
Last year the State Legislature enacted legislation which
provides an opportunity to improve the assessment and review
process in Dakota County. This legislation was sought by the
Dakota County Board of Commissioners with the written support of
Burnsville, Eagan, and Rosemount, and the verbal,.support of many
other cities and townships in the county.
Since 1970 all assessments of real and personal property in
Dakota County have been handled by the County Assessor, unlike
most other counties in which many cities and townships must also
undertake assessment functions. I believe this has been a
remarkably cooperative relationship, and one that can serve as an
example for others as they discuss opportunities for local
government to consolidate services.
The new legislation permits cities and townships to streamline
the valuation process for taxpayers, by providing them convenient
opportunities for discussions with assessors and enabling them to
present their issues directly to the final decision-making entity
- the County Board of, Equalization. Such action would eliminate
the local board of review, and would remove an "extra step" in
the valuation process. We believe this has been frustrating and
inconvenient for taxpayers, widely misunderstood, and costly for
all of us to administer.
I believe there are benefits to all from eliminating the local
boards:
* Taxpayers would not have to wait long evening hours to review
their concerns with County Assessor staff. Instead, they
could appear or schedule appointments at their convenience,
day or evening.
* City Councils and Town Boards would no longer be required to
hold Local Board of Review meetings. Opportunities for
citizens to comment about tax rates would be preserved
through Truth -In -Taxation hearings, and valuations would
still be appealed to the final governing board, the County
Board of Equalization.
* The County Board of Equalization will become more accessible to
taxpayers. It can now meet at various locations around the
county anytime during April, May, or June. Previously state
law required the Board to meet only in Hastings and only
during the last two weeks of June.
* We can reduce taxpayer frustration, and the Assessor can deal
with the valuation concerns of citizens rather than their
annoyance with the process.
Overall, the County -wide Board of Equalization would better
accommodate the needs of our constituency and would be a more
efficient system. I believe it would be another significant step
toward more efficient local government in the county and would
further demonstrate our commitment to.local government
cooperation.
Therefore, it is our hope that you exercise your right to
transfer the duties of the Local Board of Review to the County
Board of Equalization. Please note that, according to the
statute, "A transfer of duties as permitted by this section is
permanent and must be communicated to the county assessor before
December 1 of any year to be effective for the next year."
During our discussions with city managers and administrators, it
was suggested that we develop the enclosed resolution for your
use. I have also enclosed a brief paper outlining the issues in
greater detail.
If you have any questions, or would like to meet with me in
person, please do not hesitate to call.
Thank you for your consideration.
Sincerely,
ruin Pulj
Dakota Coun y Assessor
cc: Stephan Jilk, Administrator
Background Information
Boards of Review/Equalization
Dakota County
Demands on the board of review/equalization process have greatly
increased in recent years. Increasing property values and rapid
growth in both the number of parcels and the population of the
county have contributed to a tremendous strain on the system.
In Dakota County, attendance at local boards of review and the
County Board of Equalization has increased dramatically in recent
years, with a peak of 3,300 attendees in 1990. Recent changes in
the State's tax laws will likely maintain or increase the level
of interest. Therefore, we thought it was time to reconsider
ways to handle such attendance more effectively.
There are no assessors employed by the local communities, and the
entire assessment cost is a responsibility of the County. County
Assessor's Office personnel are solely responsible for
establishing market value on all real property (approximately
105,000 parcels). The same staff members attend all thirty-four
(34) local board of review meetings, as well as the County Board
of Equalization meetings, to meet with county residents and
answer questions.
It is still the intention of the County to continue the "open
book" informal, meeting process. These meetings are held in
various locations throughout the county, and have allowed easy
access for the public.
Currently meetings are required to be held in all thirty-four
taxing jurisdictions during the months of April and May.
Typically these are evening meetings for the convenience of the
Board members and taxpayers. However, many taxpayers work
evenings, thereby making attendance a hardship. It is not
uncommon to have between 200-500 taxpayers in attendance at a
Local Board of Review meeting.
The volume of inquiries, along with the limited available time to
review them, makes this system both inefficient and costly. It
simply is not feasible to handle 3,300 taxpayers during thirty-
four evening meetings. It is not efficient, or safe, to
transport up to 18,000 appraisal records to each local community
as required by law. The time span between local boards and
County Board of Equalization is not sufficient for our staff to
complete the review process. Also, taxpayers do'not have
sufficient time to prepare evidence which may support their
position.
RATIONALE:
The following are reasons why we believe it would be a good idea
to have only one county -wide equalization board in Dakota County:
1. Currently it is difficult for the Local Boards of Review
to serve people in a timely, efficient and structured
manner in the allocated time frame. Also, for Assessing
personnel to attend thirty-four Boards of Review
meetings at various locations over a two-month period is
demanding, costly, and an inefficient use of staff time
and tax dollars.
2. Most of the cities and townships do not have the
facilities to handle a large crowd of people, and it is
difficult to conduct a structured and organized meeting
in a few hours. Some of the meetings continue until
midnight, and some people have waited four to five hours
to talk to an appraiser. People often leave because
they get angry and tired of waiting.
3. With large numbers of people attending, it is difficult
to hold effective meetings and meet the objective of
reviewing the current year's assessments. Sometimes the
meetings take on a political tone, which the crowds
resent, as a result, people become more difficult to
deal with, even on a one-to-one basis.
4. The county -wide Board would operate during the months of
April, May and June, giving Dakota County residents an
opportunity to schedule time to appear at the hearings.
5. The County Board of Equalization could hold their
meetings in various locations in the county allowing
easier access and time saving to the residents wishing
to appear before the Board.
6. Members of the County -wide Board of Equalization are
currently appointed by the County Board of
Commissioners. The appointed board consists of
appraisers, realtors, and others who are
knowledgeable about the real estate market in Dakota
County.
7. The extended time period of the meetings would allow
more time to educate and discuss taxpayer concerns.
8. The reality is that few value changes have ever been
recommended by the Local Boards of Review in Dakota
County. Any change that might be made by local boards
is subject to final review by the County Board of
Equalization. The new legislation eliminates this
duplication and allows the taxpayers a hearing directly
before the final decision-making board.
9. The governing body or town board has the option to
transfer the duties of the Local Board of Review to
the County Board of Equalization.
WHEREAS the Rosemount City Council has been required by State Statute
to establish a Local Board of Review; and
WHEREAS, The Local Board of Review of the City of Rosemount currently
meets annually to review the property assessments as established by
the Dakota County Assessor for all properties within said city; and
WHEREAS, said Local Board of Review meetings are often inconvenient
for taxpayers and provide inefficient service to the public; and
WHEREAS, taxpayers within said community must wait extended periods of
time for a hearing at the Local Board of Review; and
WHEREAS, the County Board of Equalization has previously been
constrained by statute in location and days of meeting; and
WHEREAS, legislation has been passed (M.S. 383D.73) which allows the
governing body or town board of any home rule charter or statutory
city or town in Dakota County to transfer the duties of the city or
town Board of Review or Board of Equalization under Minnesota Statute,
Chapter 274, to the County Board of Equalization; and
WHEREAS, said legislation requires that a transfer of these duties is
permanent and must be communicated to the County Assessor before
December l of any year to be effective for the next year; and
WHEREAS, said members of the County Board of Equalization are
appointed by the County Board of Commissioners, and said Board of
Equalization is composed of appraisers, realtors and others who are
knowledgable about the real estate market in Dakota County; and
WHEREAS, said County Board of Equalization is authorized to meet
during the months of April, May and June giving residents an increased
opportunity to schedule time to appear at hearings; and
WHEREAS, said County Board of Equalization would hold their meetings
at various locations in the county, allowing easier access and time
savings to residents wishing to appear before said Board; and
WHEREAS, the City Council of the City of Rosemount has reviewed the
current Local Board of Review process and has determined said process
could be improved by transferring said review process to the County
Board of Equalization.
NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of
Rosemount hereby authorizes the transfer of duties from the Local
Board of Review of the City of Rosemount to the County Board of
Equalization, effective. � yL
(Date)
Sec. 2. [383D.73] ASSESSh1ENT REVIEW.
The governing body or Lown board of anX home rule charter or statuto cit or town in
DakoUt count ma trans er Lhc uUes of L pe cit or Lown oar o review or board o
ec uali ation under Minnesota Statutes Cha pLer '' 4 to Lhe count oarc O cc ua fZaholi.
A Lransfer of a i ties in permby this section is permanent and must be communicate
to Lhe county assessor before December i of any year to be effective for Lhe next year..
1'he cwmLv oard of equalv:dlion shall npcel c unn • 1\ prtMa ane . uuc at Lhe places
c c� term uc+l by L pc cocinly board of commissioners. The count :►ssessor shat attend cac p
pned�line of the County board of ecidrplization at which pub p Lctitpmony is to be La en -
Sec. 3. EFFECTIVE DATE.
Pursuant Lo Minnesota SLatutes section 645.023, subdivision 1, clause (a), this act takes
effect the (lay after final enactment.
Presented to the governor May 31, 1991.
Approved June 4, 1991.