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HomeMy WebLinkAbout1A Public Hearing to Conduct Board of Appeal and Equalization O � PRIp ti � V � 4646 Dakota Street SE Prior Lake_ MN 55372 'II tNNESp� SP CITY COUNCIL AGENDA REPORT MEETING DATE: MAY 7, 2013 AGENDA #: 1A PREPARED BY: JERILYN ERICKSON, FINANCE DIRECTOR PRESENTED BY: JERILYN ERICKSON AGENDA ITEM: PUBLIC HEARING TO CONDUCT BOARD OF APPEAL AND EQUALIZATION DISCUSSION: Introduction The purpose of this agenda item is to have the City Council act as the Local Board of Appeal and Equalization (LBAE) for 2013 assessed property values. Hi StON Minnesota Statutes provide that the County or City Council can act as the Local Board of Appeal and Equalization, also known as the Board of Review. The City Council has decided it wishes to fulfill this function rather than delegate it to the County. Current Circumstances The Board of Review this year is scheduled for Tuesday, May 7, 2013, at 6 p.m. in the City Council Chambers. Mike Thompson, Scott County Assessor, will be mak- ing a brief presentation prior to the public hearing and will be present to assist the City Council in conducting the Board of Review hearing. In accordance with state statute, notice of the hearing has been posted, published and sent to property owners with their statement of 2013 valuation. Conclusion I As of May 1, 2013 Scott County Assessors' office has received one application of appeal for consideration. A report with this application and any others received will be sent out to the council on Friday, May 3. A sign-up sheet will be available at the meeting for those who wish to address the Board of Appeals and Equalization. The Mayor will open the hearing at 6 p.m. or as soon as possible thereafter. A brief overview of the purpose of the hearing process will be provided. The County Assessor will report on the salient aspects of this year's appraisal and the city council will have an opportunity to ask questions. The public hearing is then opened. The Mayor will make any letters the City has received part of the formal record of the hearing and ask the Assessor to evaluate and provide a written re- sponse to the Council. It is assumed that the County Assessor has properly valued and classified all property in the jurisdiction. The burden of proof rests with the property owner who must present factual evidence to disprove the assessor's value or classification. All changes made by the Board must be based on facts. The LBAE has the authority to change the valuation or classification of a property for the current assessment year. Taxes or prior year assessments are not within the jurisdiction of the local board. Each property owner present will have the opportunity to state their concerns about the valuation of his/her property as of January 2, 2013. If there are ques- tions requiring additional research, the Scott County Assessor staff will prepare a written report and provide it to the City Council acting as the LBAE prior to May 21, 2013, when the Board will meet to take final action. After all appeals are heard, the City Council, acting as the LBAE, should close the hearing and accept the Assessor's appraisals for 2013 to the extent they agree with them. If the Scott County Assessor office is conducting additional research, the Board should conclude the public portion of the hearing and continue the LBAE meeting until May 21, 2013. ISSUES: The only issue that the City Council, acting as the Local Board of Appeal and Equalization, will be considering is the valuation placed upon each parcel by the County Assessor as of January 3, 2013. Property owners received their valuation notice in April 2013. A property owner wishing to contest his or her valuation must do so in person or in writing at the Local Board of Appeal and Equalization hear- ing. Citizens wishing to perfect their appeal may do so this evening by submitting a written letter to the Mayor prior to the meeting or by making comments and providing a written statement at the meeting. This will allow the property owners who believe they are aggrieved by the valuation to continue the appeal process to the County and eventually the court system should they desire. ALTERNATIVES: 1. Conduct the public hearing, close the hearing and take action to affirm the appraisals of the Scott County Assessor. 2. Conduct the public hearing, close the public hearing and direct the Scott County Assessor to prepare a report for consideration at the May 21, 2013, meeting. RECOMMENDED If the concerns of all persons present can be addressed at the May 7 meeting, MOTION: then Alternative #1 is appropriate. If it is necessary for the Scott County Assessor to meet with property owners and prepare additional information for Council con- sideration, then Alternative #2 is appropriate. 2