Equal Eyes

EQUAL EYES

OFFICIAL PUBLICATION OF THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS

Winter 2019 Volume 41 Number 155

SUMMER 2019 Volume 41 Number 157

Top 20 Design Fails

The Showcase of St. Paul The James J. Hill House TAX COURT

MNMAAO.ORG

SHOPKO VS. CHISAGO

GLOBAL ASSESSMENT: ITALY

A

E DITORIAL

MAAO

L EADERSHIP

COMMITTEE

Lori Thingvold, SAMA Wright County Managing Editor

Jason Jorgensen, SAMA Wadena County Associate Editor Committee Chair

Jamie Freeman, SAMA Clearwater County

Nancy Gunderson SAMA Clay County

Executive Officers President

Michelle Moen, SAMA st 1 Vice President

Teresa Mitchell, SAMA 2nd Vice President

Daryl Moeller, SAMA Financial Officer

Kyle Holmes, SAMA Past President

Patrick Todd, SAMA

Regional Directors Region 1

Ryan DeCook, SAMA Region 2

Mike Sheplee, SAMA Region 3

Jean Sowada-Popp, SAMA Region 4

Mike Dangers, SAMA Region 5

Jason McCaslin, SAMA Region 6

Lori Schwendemann, SAMA Region 7

Chris Odden, SAMA Region 8

Terrie Johnson, SAMA Region 9 Michele Gelo, AMA Committee Chairs Agricultural

Doug Bruns, SAMA CAMA and GIS

Randy Lahr, SAMA Conference Coordinator

Paul Knutson, SAMA, RES Editorial

Jake Pidde, AMA Stearns County

Amber Hill, CMA Polk County

Information Systems

Legislative

Mark Peterson, SAMA

Membership Coordinator

Rebecca Malmquist, SAMA, RES

Rules and Resolutions Sales Ratio Scholarship Secretary Silent Auction Site Selection Missy Manke Wright County

Jackie Coulter, SAMA

Nominating and Procedures Residential

Mike Bjork, AMA Washington County

Jason Jorgensen, SAMA

Strategic Planning

Michelle Snobl, AMA

Jill Murray, SAMA Daryl Moeller, SAMA Dell Sanko, CMA Carrie Borgheiinck, Penny Vikre, SAMA Lorna Sandvik, SAMA Lisa Clarke, CMA Nancy Wojcik, SAMA

Summer Seminar Coordinator

Kim Jensen, SAMA, CAE

Ann Miller, SAMA Treasurer

Reed Heidelberger, SAMA

Educational Workgroups Tax Court / Valuations

Questions, comments or suggestions?

Please email editor@mnmaao.org

Assessor Development Course Management

Amy Rausch & Patrick Chapman, SAMA

Course Curriculum & Standards

Tina Diedrich-Von Eschen, SAMA Sherri Kitchenmaster/Jessi Glancey, SAMA

Education Coordinator/Online Admin.

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Jackie Coulter

The James J. Hill House

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IN EVERY ISSUE Commissioner’s Comments Presidential Perspective MAAP Update Classifieds Top 10 Global Assessment What You Get For Out of the Past Transitions Tax Court State Board of Assessors

5 6 8 18 19 29 34 35 36 38 45

Global Assessment: Italy

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* The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of the Minnesota Association of Assessing Officers.

Summer 2019 | Equal Eyes

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From the Editor: Greetings. I hope you enjoy our summer issue of Equal Eyes.

A recent trip inspired me to feature Italy in the Global Assessment segment. I was fascinated with the Carrara marble quarries; the hundreds of years of mining, and the fact that it is still popular today and shipped worldwide for home building and remodeling projects. Products range to everything from the Statue of David to your kitchen counter.

I also had the opportunity to tour the James J. Hill House with committee member Missy Manke. What a beautiful mansion, rich in history. Read Missy’s article for all the details, and take a tour if you get the chance.

Lori Lori Thingvold Equal Eyes Managing Editor

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Equal Eyes | Summer 2019

Commissioner’s Comments

By Cynthia Bauerly MN Revenue Commissioner

Law updates provide clarity for assessors, help for qualifying property owners This year’s legislative session resulted in a number of law changes that clarify how we administer property taxes and help qualifying owners tap into benefits or programs that reduce or help cover the cost of their taxes.

Many of this year’s changes were part of Gov. Tim Walz’s tax and budget proposal and address issues the Department of Revenue and MAAO worked on together – a sign of our healthy partnership.

Since the tax bill was signed May 30, we’ve been analyzing the changes and preparing guidance for those affected by them. Read on for a summary of those affecting assessors and property owners.

2017 and 2018 property taxes, but did not apply for the program. To receive this refund, a veteran must meet all other program requirements and apply by December 15, 2019.

•

Agricultural and Fractional Homesteads This year’s tax law changes extend homestead treatment to more properties and clarify how to administer special ownership situations – mainly for agricultural properties: •

Trust-owned properties – Owners may now link homestead for properties owned by separate trusts as long as the trusts’ grantors are spouses (including deceased spouses).

As before, the homestead rate applies only to the first tier of value.

•

Entity-owned properties –If a family farm entity is working agricultural land on behalf of the owning entity, homestead can be linked or extended to either the owning or operating entity – as long as one of the owners or shareholders is part of both entities.

•

Fractional homesteads – When multiple owners hold an agricultural property as tenants-in-common, homestead is now apportioned based on the deeded ownership amount for those who qualify for homestead.

In all other situations, follow our existing guidance: Divide homestead equally among the owners.

Senior Citizen Property Tax Deferral Program The application deadline for this program is now November 1 (instead of July 1). This change allows quicker access to the program for applicants who are struggling with their secondhalf property tax payment.

Homestead Market Value Exclusion for Veterans with a Disability The application deadline is now December 15 (instead of July 1), to allow qualifying veterans to start receiving the exclusion in the current assessment year. The law updates also: • Remove the eight-year limit and provide a lifetime benefit for surviving spouses: o of veterans who received the exclusion before their death o of military personnel who are killed in action o who receive dependency and indemnity compensation (DIC)Provide a one-time special refund for veterans who would have qualified for the exclusion on their

Allow county assessors and veterans’ service officers to share private information as needed to determine if an applicant applies for this exclusion.

The changes also clarify that the Agricultural Homestead Credit maxes out at $490 per homestead, not per owner. eCRV and Deed Tax Requirements The minimum sale amount for filing an eCRV and paying Deed Tax is now anything over

$3,000 instead of $1,000 and $500, respectively.

(The deed rate is 0.33% on sales over $3,000; otherwise the tax is a flat $1.65.)

These changes align the requirements with transactions used for sales ratio studies, simplify the Deed Tax, and reduce administrative costs.

Ag School Bond Credit Farm land owners in school districts with bonded debt levies will receive more property tax relief under an expanded School Building Bond Agricultural Credit for class 2a, 2b, and 2c properties.

This change increases the percentage used to calculate the credit, now 40% of a property’s eligible net tax capacity. The percentage will increase to 50% for 2020 property taxes, then gradually rise to 70% for 2023 taxes and beyond.

For More, Visit Our Redesigned Website Check out our redesigned website at www. revenue.state.mn.us for details on these (and other) law changes, including our 2019 Property Tax Law Summary.

Please take a few minutes to explore our new website, which has improved navigation and can be easily viewed on any mobile device. Thank you to everyone who helped by providing your feedback on our beta (preview) site or by coming in for a usability test.

You may also want to update your bookmarks to our site; most of the addresses have changed with the new design.

While you’re there, be sure to sign up for our email updates. To begin, enter your email into the signup box on the homepage and select which bulletins you want to receive.

We’ll also communicate with you about this year’s law changes through the usual other channels – including memos, email updates, assessor classes and training, and presentations at MAAO events.

As always, our goal is to implement tax law changes as efficiently and transparently as possible for the people, governments, and businesses we serve.

Thank you for your partnership, and have a great Minnesota summer!

Cynthia Bauerly is the commissioner of the Minnesota Department of Revenue.

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president’s perspective

By Michelle Moen, SAMA Isanti County Assessor MAAO President “Find a group of people who challenge and inspire you, spend a lot of time with them, and it will change your life.” ― Amy Poehler Now that we have all completed our Local Boards of Appeal and Equalization, we can finally breathe and look forward to another new year of Assessment. I always like this time of the year in our profession. We are energized and ready to review properties.

After the winter we had this year, the opportunity to be outside is pretty exciting.

Summer Seminars were a great success again this year. Once again, the Education Content committee was able to provide some excellent seminars for all of us to attend. I know I had a hard time deciding this year which one to participate in. The purpose of our seminars is not only to provide quality education, but it also renews our sense of purpose in our profession. I hope that as you left the Summer Seminars this year and returned to your office, you are able to bring forth some new energy and excitement.

Besides the education, the Summer Seminars allows us to form new acquaintances or renew some old. Depending on our locations in the state, we sometimes do not get the face-to-face contact with some of our members that we have had connections with in the past. At the conference, the U40/10 had a raffle event and a social event that was very successful. I want to thank those members for all the work they put into making the evening event go so well. I also want to thank Paul, Kim, Dawn and Tami for all the work they put into making the Summer Seminars a success again this year.

The Dan Franklin scholarship of $1,000 was awarded to Samuel Libke. Samuel was a 2017 Rogers High School student and will graduate in May 2020 with a Real

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Estate major from St Cloud State University.

Samuel is the Treasurer of the Real Estate Association in college as well as member of the honor society Beta Gama Sigma. In 2018 he interned with the City of St Michael.

Samuel at the time of the Summer Seminars, was studying abroad in England. We had the privilege to meet his parents, Bert and Becca Libke at the luncheon as they accepted his award.

This was our first year contracting with AMC as our Legislative Liaison. Our relationship with Matt Hilgart has proven to be a good at the Capital. Our Legislative Committee did a great job this year making sure members are aware of the key issues at the Legislature. At this time, Legislature is in special session and the Omnibus Tax bill has not been signed. Some of the items in the Tax Bill are Agriculture Fractional Homesteads, Data Disclosure on veterans with the county Veteran’s office, Disabled Veterans Application date change, ECRV threshold for filing, and Trust Homestead Modifications.

If you have not heard by now, Jackie Coulter (Education Coordinator) will be leaving us in October to move on to her new adventure in life. The Executive Board has hired Emily Squyres to replace Jackie. Emily and her family live in Scandia. She began working with Jackie at the end of April and has been transitioning well. Please join us in welcoming Emily to MAAO. Emily will be using the same email address that Jackie uses – educationcoordinator@mnmaao.org.

All the weeklong courses are posted to the

website now. Just a reminder that if you or a staff need a course to make sure you register soon since some courses fill fast.

We completed our first two courses with the Appraisal Institute. Most of the feedback from the students was positive, however, there are a few suggested changes that will be made moving forward.

Our IS Committee has been re-established.

The new IS Chair is Michael Neimeyer.

The other members are: Gregg Strauss (Website/Committee-Region Liaison); A Thor (Jobs Board); Shannon Sailer (Hardware/Software) and Jennifer Koskela (Social Media). The Executive Board is excited to have these members take on an active role with our IS needs. The IS Committee page has been updated with the appropriate emails to use for specific functions of the committee. Please refer to the IS Committee page if you have questions on who to contact.

The Curriculum and Standards Committee completed the work on the AMA Standards and presented the AMA Standards to the Executive Board at our May meeting. The Executive Board supports these Standards and look forward to the formal launch at the Fall Conference. Currently, there are members of this committee actively working with the Residential Committee and the Agriculture Committee to develop a two-day Residential Course and the two day Advance Agriculture Course. If you are a member that has a lot of Agriculture knowledge, please contact the Agriculture Committee or Curriculum and Standards Committee to

president’s perspective, continued

assist with writing this course.

At the Executive Board meeting in May, we approved the limited availability for our vendors to choose a limited sponsorship to individual sections of our Equal Eyes publication. There will be 7 sections available on a first come basis. The sponsoring amounts are at two different prices, with the lowest at $500/year and the highest at $1000/year. The sponsorship allows the vendor to get their company logo and name in all 4 quarterly publications. By participating and paying in full, the vendor will also get a special thanks in the MAAO

Annual report. Vendors can contact Jason Jorgensen, Associate Editor of Equal Eyes at Editor@mnmaao.org .

As always, if you have an interest to be involved with any of our committees, please reach out to a committee chair or committee member. As the President, I really appreciate all the work our committees do every day to ensure our organization remains successful.

2, 2019 at Sugar Lake Lodge. Please mark your calendars now and watch for more information soon.

Michelle Moen Isanti County Assessor MAAO President president@mnmaao.org

I wish all of you a great summer and look forward to seeing many of you at our Fall Conference from September 29 – October

MAAO Fall Conference September 29-October 2, 2019 Sugar Lake Lodge Cohasset, MN

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2019 MAAP Workshop and Membership Renewal Form Willmar Conference Center August 15th & 16th, 2019

*Please use one registration form per person* Name: Employer: Title: Address: Phone Number: E-mail Address: Summer Workshop Registration Fee:

$85.00

MAAP Membership Fee:

$10.00

Non-member Summer Workshop Registration Fee:

$110.00

Total Enclosed Thursday Night Activity Sign Up – If you’d like to participate in a group activity Thursday

evening August 15th please choose a selection below. Participation is not required but for planning purposes please select an option if you’d like to join in the fun!

Activity

Raceway – Transportation roundtrip provided ***$11 ticket purchased at your expense at the gate*** Movie Night – Snacks provided

Selection

If you are a returning or new MAAP member, your membership dues are to be paid at this time therefore your total due for the workshop + membership is $95.

Please return registration form with Payment (or MAAO Scholarship) by August 1, 2019 Include a self-addressed return envelope with vouchers.

Send registration form along with payment made payable to Minnesota Association of Assessment Personnel or “MAAP” To: Washington County PRTS – Assessment Division ATTN: JESSICA ARNESON PO Box 6 Stillwater, MN 55082 Registration may be faxed to (651) 275-7060 or emailed to Jessica.Arneson@co.washington.mn.us with payment to follow.

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Meet MAAO’s New Education Coordinator

Emily Squyres I grew up in the Twin Cities metro (Coon Rapids) but currently reside with my family in Scandia, MN which is in the very northernmost part of Washington County. Scandia’s claim to fame is being the “Home of the first Swedish settlers in Minnesota” and being home to the Gammelgarden Museum. After growing up in the suburbs, moving to a more rural area was a big change for me but I have learned to love it and am thankful to be raising my family in this picturesque and quiet area (despite all the ticks).

My professional background revolves around coordinating educational activities and events for local nonprofit organizations. While a Program Officer at the Minnesota Humanities Center, I worked on a team to develop and execute quarterly “Lunch and Learn” and “Community Conversations” events for local business leaders and community members. These events delved into topics such as economic development, literature, and absent narratives in k12 education. I was also privileged to support the development and dissemination of the award-winning traveling exhibit “Why Treaties Matter: Self-Government in the Dakota and Ojibwe Nations,” which is now permanently installed at the Minnesota State Capitol.

After the Humanities Center, I was hired by the Minnesota Food Association to coordinate the annual Emerging Farmers Conference.

This conference is a professional development opportunity for aspiring, new, and experienced farmers to learn about all aspects of operating a successful farm business. It’s unique because it seeks to support farmers who face disproportionate barriers to accessing the resources needed to start a profitable farm business, including farmers of color and immigrant farmers. That position grew into more opportunity to coordinate on-farm events and Youth Education program for the Minnesota Food Association.

While I loved my previous work, I was curious about what other opportunities were available in my area of expertise. Meanwhile, my husband (who is an assessor for Chisago County) saw the position for MAAO Education Coordinator come across his desk via the MAAO jobs e-mail and he encouraged me to apply. I am so thankful that he did!

As you can see, the common thread in my career path has been developing and executing engaging and effective educational opportunities for people with a wide array of interests and backgrounds. I’m excited to use my experience to coordinate MAAO’s educational offerings, and I look forward to bringing my best to this position to support excellence in assessor education.

My husband and I have lived in Minnesota our entire married life and have three wonderful kids: two sons that are 8 and 7 years old, and a 4-year-old daughter. Several years ago, we embarked on a big adventure and bought an old farmhouse on 10 acres with my parents. Together we’ve spent the last five years renovating it (putting on an addition for my parents, creating a new kitchen and ripping back almost every other room to the studs), doing much of the work ourselves, and we are finally “done” with the interior (although, in an old house, will we ever really be done?). I guess you could say that my interests for the past 5 years have been to finish the house projects! Outside of that though, I like to spend my free time with my family and friends enjoying our home and property, going on walks, attending my town’s various festivals and activities, reading books alone or aloud, and tinkering on the piano (as long as I’m pretty sure no one other than my kids is listening).

Jackie has done a wonderful job in coordinating MAAO’s educational offerings over the past several years, and I’m both thankful for her direction and excited for the opportunity to continue this legacy of strong assessor educational offerings.

My goals are to maintain MAAO’s high standard of professional development and to examine the programming in order to find new ways to meet the needs of MAAO’s membership.

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IAAO NEWS & EVENTS IAAO News Timothy L. Boncoskey, Maricopa County Chief Deputy Assessor Assumes Office of IAAO President.

January 22 – IAAO announced that its collection of information books about the assessment industry, called Apendium, is now available for purchase from Amazon.

Proposed paper on Fee Simple The IAAO Fee Simple Task Force recently completed its paper, “Setting the Record Straight on Fee Simple” and it has been released for exposure. The paper address issues surrounding the definition of the term fee simple, including the differences in the appraisal definition of fee simple and the legal definition, with a view that the appraisal industry definition should not be different. Comments are due

by Friday, June 14th and can be sent to Heather Steel at steel@iaao.org.

Download Fee Simple paper Membership The IAAO membership fee is $210.00 annually. IAAO members qualify for a wide array of valuable benefits designed to increase professional knowledge and career opportunities.

Here are a list of IAAO member benefits: -

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Full access to the IAAO Research Library, with physical and/or electronic access to thousands of books, articles and government documents.

Registration discounts on IAAO’s webinars, seminars and Annual Conference Discounted member prices on IAAO books and multimedia in the Marketplace Full access to IAAO Connect, an online community where you can ask questions and share your knowledge with fellow members A 10% discount on the McKISSOCK online USPAP course The opportunity to earn an IAAO professional designation or become accredited Scholorships and grants for those needing help with membership dues or education costs The ability to share information with colleagues from around the world in the AssessorNET online community Subscriptions to the monthly magazine, Fair + Equitable, biannual Journal of Property Tax Assessment & Administration and semi-monthly electronic newsletter, Assessing Info Access to an online Member Directory with a variety of search options to help members find the people they need Leadership opportunities through service as an IAAO Representative, committee volunteer or Executive Board member The ability to access your Unofficial IAAO Transcript from the IAAO website Discounts on Duplicate Certificates and Official Transcripts Member discounts available at a number of national firms International recognition in the Awards Program Unique ways for members age 40 and under grow professionally and gain recognition through the U40 Leadership Lab Retired and Lifetime status for those who are long-time members and meet qualifications

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The International Conference on Assessment Administration is the premier platform to share successes, discover best practices and learn from expert colleagues the latest research in the field of property appraisal. Educational sessions, networking opportunities and events, and a varied exposition equip assessment professionals with the tools needed to succeed.

Conference attendees are given the opportunity to interact with peers from across the country as well as around the globe. The 2019 Annual Conference will be held September 8-11 in Niagara Falls, Ontario, Canada.

Complete registration for the conference is now open.

Early Bird Registration deadline is July 19, 2019.

The IAAO 40th Annual Legal Seminar will be held in Phoenix, Arizona on December 5-6, 2019 and will cover legal topics of interest to members of the assessment and property tax industry. The call for presentations for the 2019 seminar will open in

The Urban and Regional Information Systems Association (URISA) and IAAO partner together to present the GIS/CAMA Technologies Conference, which assists assessment and appraisal professionals in visualizing how they can work more effectively through the use of technology. This conference explores the important role that integration of Geographic Information System (GIS) and Computer Assisted Mass Appraisal (CAMA) systems plays in providing access to data and analysis of information for better decision making within a jurisdiction. The 2020 Conference is scheduled for March 23-26 in Louisville, Kentucky.

Events taken from www.iaao.org Summer 2019 | Equal Eyes

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e s a c w o h S e Th of ul a P . t S

James J. Hill House “The Showcase of St Paul”

The James J. Hill House in Saint Paul was built by railroad magnate James J. Hill. By the late 1870’s James Hill’s growing fortunes and family required a larger home that reflected his elevated status within the community.

Construction of the home began in 1888.

Constructed by more than three hundred skilled craftsmen over the course of 3 years. The house was designed in the Richardsonian Romanesque

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style, named for Henry Hobson Richardson, which is characterized by balanced asymmetry, imposing facades of rough-hewn stone and rounded arches;

by Boston architectural firm, Peabody, Stearns and Furber. Hill oversaw the planning, construction and furnishing of the house as if it were a new branch of the railroad. He rejected stainedglass window designs from Tiffany and Company, saying they were “anything but what I want”, and sent the job to A.B. Cutter and Company of Boston. Later, in

1889, Hill fired the architects because they had overridden his orders to the stonecutters.

He then hired the Boston firm of Irving and Casson to finish the project.

When the house was completed in 1891, it was equipped with the most advanced technologies for the time. Built during the transition between gas and electric lighting, the house was designed to include both. For security, windows and doors were wired to an annunciator system that would ring an alarm in the houseman’s room if they were

The James J. Hill House

Written By Missy Manke Wright County Editorial Committee Member

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The James J. Hill House

T

He rejected stained-glass window designs from Tiffany and Company, saying they were “anything but what I want”, and sent the job to A.B. Cutter and Company of Boston.

Later, in 1889, Hill fired the architects because they had overridden his orders to the stonecutters. He then hired the Boston firm of Irving and Casson to finish the project.

he James J. Hill House in Saint Paul was built by railroad magnate James J. Hill. By the late 1870’s James Hill’s growing fortunes and family required a larger home that reflected his elevated status within the community.

Construction of the home began in 1888.

Constructed by more than three hundred skilled craftsmen over the course of 3 years. The house was designed in the Richardsonian Romanesque style, named for Henry Hobson Richardson, which is characterized by balanced asymmetry, imposing facades of

rough-hewn stone and rounded arches; by Boston architectural firm, Peabody, Stearns and Furber. Hill oversaw the planning, construction and furnishing of the house as if it were a new branch of the railroad.

When the house was completed in 1891, it was equipped with the most advanced technologies for the time. Built during the transition between gas and electric lighting, the house was designed to include both. For security, windows and doors were wired to an annunciator system that would ring an alarm in the houseman’s room if they were opened unexpectedly. Buzzers under the dining room tables allowed Mary Hill to discreetly summon waitresses during a meal.

Thirteen bathrooms featured state-of-the-art plumbing, with hot and cold running water, and flushing toilets. An elaborate ventilation system, which included 22 fireplaces, ensured that air moved freely throughout the house. The final cost of the house totaled $9,311,275.01 (or about $22 million in today’s dollars), which included the construction, furnishings, and landscaping for the three-acre estate.

The home has 5 levels, a basement, three floors and an attic. The main entrance is on the ground level, which opens onto an impressive hall that connects all the ground-floor rooms, including a music room, drawing room, library, dining room, a separate breakfast room, and a large art gallery with a built-in pipe organ designed by renowned Boston organ maker George Hutchings. The woodwork in the house is very intricate, with hand-carved woodworking through out the central hallway, the formal dining room and the music room. The grand staircase was done by Master carver John Kirchmayer, a Bavarian immigrant, and was paid $1.75 per hour for his intricate carvings. General labors earned $1.75 per day.

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The James J. Hill House, continued

The second floor is where James and Mary’s bedrooms were along with rooms for their 5 daughters, and two guest rooms. Their three sons’ bedrooms were located on the third floor. Along with a school room, two sewing rooms and 5 bedrooms that housed up to 10 female servants. The attic of the home features a stage in a room that could seat 200 people, a grand piano, and gymnastic equipment.

It was used as a play room for the Hill children and grandchildren.

The basement of the house is where the bedrooms for the male staff, including the houseman and valet. It also housed the servants’ dining room and sitting room, along with the kitchen, wine cellar, pantries, laundry room and boiler room. The terraced lawn once featured a gardener’s house, power plant, four greenhouses, and a mushroom cave.

Over the years, the Hills hosted a number of important events at the house. A reception was held on September 5, 1895 for Monsignor Francesco Satolli, the first Apostolic delegate to the United States from the Vatican. President William McKinley visited the home in 1899, Mary Hill remarked in her journal, “The evening passed off most pleasantly and quietly.”

Also, four of the Hill’s daughters were married in the large drawing room.

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The James J. Hill House, continued

James Hill died in the house in 1916, Mary Hill maintained the house until her death five years later. In 1925, family members donated the house to the Archdiocese of St. Paul and Minneapolis. Then in 1978, the Archdiocese transferred the house to the Minnesota Historical Society, which preserved and restored the building and developed education activities. Since then, the house has been open to the general public for tours, interpretive programs, and special events.

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Interesting facts about the house: When it was competed in 1891, the mansion was the largest and most expensive home in Minnesota. The house contained: 

36,500 square feet on five floors



13 bathrooms



22 fireplaces



16 cut glass chandeliers



A two—story skylit art gallery



An 88-foot reception hall



A profusion of elaborately carved oak and mahogany woodwork



A two-story pipe organ created by renowned Boston organ-maker George Hutchings



Sophisticated mechanical systems throughout the mansion for central heating, gas and electric

lighting, plumbing, ventilation, security, and communication

The Ramsey County Assessor’s Office has the home valued at $4,361,600

The St Paul Pioneer Press visited the home shortly after it was completed, and wrote in their January 1, 1891 article this: “Solid, substantial, roomy and comfortable is the new home of James J. Hill and family. . . . There has been no attempt at display, no desire to flaunt an advertisement of wealth in the eyes of the world. Just a family home . . . . impressive, fine, even grand in the simplicity of design, but after all a St. Paul home. . . . Seated upon the brow of St. Anthony Hill, and commanding a glorious scope of view up and down the valley of the Mississippi river, the residence has two fronts, one facing Summit avenue, the finest thoroughfare of homes on the continent; the other looking out and down upon Pleasant avenue. . . . and visible from almost every point in the business portion of the city.”

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Classifieds

23235 Saint Croix Tri N Scandia, MN $1,100,000

This 1991 contemporary home designed by Hammel, Green, and Abrahamson was listed in August of 2017.

Interior is approximately 5,000 square feet, four bedrooms, 2 full bath, one 3/4 bath, half bath.

There is a viewing tower, self-contained guest apartment, outdoor shower, sauna, and gallery area for art display.

All photos provided by: https://www.coldwellbankerhomes.com

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By Amber Hill, CMA Polk County Editorial Committee Member

The Top 10 20 Design Fails

By Jamie Freeman, SAMA Clearwater County Editorial Committee Member

There were just too many to include only 10......functional obsolescence anyone?

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Top 20: Design fails

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Top 20: Design fails

The Creation of a Log Home

By Jason Jorgensen, SAMA Wadena County Equal Eyes Associate Editor

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H

Top 20: Design fails ere in the north country of Minnesota, log homes are a common site, whether it is on a lake, or tucked back into a woods on a plot of land. Log homes take on many different sizes and shapes, some are quite simple while others are extremely detailed and extravagant. Log homes provide a very quiet and comfortable living atmosphere.

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Top 20: Design fails

This is a pre-made truss ready for installation.

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Top 20: Design fails

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Summer Seminars

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Summer Seminars

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Summer Seminars

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Summer Seminars

The Dan Franklin Scholarship recipient is:

Sam Libke

Sam’s parents accept the award during summer seminars

Sam Libke, a Rogers High School 2017 graduate, is the Dan Franklin Scholarship recipient. Sam is a St. Cloud State University Marketing and Real Estate student, plays on the SCSU hockey team, and was a summer 2018 assessing intern for the City of St. Michael. Sam is studying abroad during the summer of 2019.

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Global Assessment

Italy

By Lori Thingvold, SAMA Wright County

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global assessment, italy

Italy,

officially the Italian Republic, is a European country consisting of a peninsula delimited by the Italian Alps and surrounded by several islands. It’s capital city is Rome.

Located in the middle of the Mediterranean sea and traversed along its length by the Apennines, Italy has a largely temperate seasonal and Mediterranean climate.

Founded in 1861, Italy covers an area of 116,348 sq. miles, and shares open land borders with France, Slovenia, Austria, Switzerland and the enclaved microstates of Vatican City and San Marino.

With around 60 million inhabitants, Italy is the fourth-most populous member state of the European Union.

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global assessment, continued

Property Tax in Italy Property tax in Italy is paid by everyone who owns property or land in Italy, whether resident or non-resident.

It’s levied at between 0.4 and 0.7% of a property’s fiscal value (valore catastale), the rate being decided by the local municipality according to a property’s size, location, age, condition and official category (categoria), as shown in the property deeds (rogito).

Categories are decided by the land registry (catasto) according to the type of property (abitazione di tipo) as follows: •

A/1 - Signorile (refined)

•

A/2 - Civile (civilian)

•

A/3 - Economico (economical)

•

A/4 - Populare (working class)

•

A/5 - Ultrapopulare (‘ultra-working class’)

•

A/6 - Rurale (rural)

•

A/7 - Villini (small detached)

•

A/8 - Ville (detached)

•

A/9 - Castelli, palazzi di eminenti pregi artistici o storici (castle or building of eminent historic or artistic importance)

•

A/10 - Uffice e studi privati (private offices and studios)

•

A/11 - Allogi tipici dei luoghi (typical housing of the region)

A property’s category has a relatively small influence on the amount of tax payable. If a property is unfit for habitation, property tax is reduced by 50%.

Other property-related taxes include communal services (servizio riscossione tributi ruoli) for owners of condominiums and other community properties, refuse tax (tassa communale dei rifiuti) and water rates. Property owners also pay income tax on their property, which is based on its cadastral value.

Property tax is usually paid in two installments: 90% by 30th June and the remaining 10% between December 1-20 (for uninhabitable properties, the figures are 45% and 5% respectively). If it isn’t paid on time, you can be fined in the form of a surcharge or additional tax (sopratassa) of up to 200% of the amount due.

The form for paying tax is complicated and many people (particularly foreigners) employ a commercialista or agent to do it for them.

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global assessment, continued

Carrara Marble Mines of Carrara, Italy

Carrara marble is a type of white or blue-grey marble popular for use in sculpture and building decor. It is quarried in the city of Carrara in the province of Massa and Carrara in the Lunigiana, the northernmost tip of modern-day Tuscany, Italy.

Carrara has been used since the time of Ancient Rome and it was called the “Luni marble”. In the 17th and 18th centuries, the marble quarries were monitored by the Cybo and Malaspina families who ruled over Massa and Carrara.

The family created the “Office of Marble” in 1564 to regulate the marble mining industry.

In today’s building and remodeling industry, carrara marble is a popular product for floors, counters and shower stalls. It is mined and shipped worldwide from the mines of Carrara, Italy.

This is the same marble that Italian artist Michaelango used to carve the statue of David between 1501 and 1504.

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global assessment, continued

Italian Real Estate Furnished Tuscany Apartment For Sale 968.75 sq. ft. 2 Bedrooms Renovated top floor of former convent from the 1200’s

$261,721 US Dollars

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What You Get For Google Images

A Seasonal Restaurant

By Amber Hill, CMA Polk County Editorial Committee Member

Seasonal Restaurant Located on Lake 35776 County Highway 72 Battle Lake, MN Approximately 6,800 square foot restaurant on Otter Tail Lake sold February 2019.

Purchase price is $420,000 including $45,000 in personal property for furniture and equipment.

Main structure was built in 1920 with multiple additions over the years.

Google https://otcgis.maps.arcgis.com/apps/webappviewer/index.html?id=3d83daccb80c440eb0ea26dca79250e3&find=25000990291000 USDA Farm Services Agency

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out of the past Remembering Yesterday 5 Years Ago—2014

By Amber Hill, CMA Polk County Editorial Committee Member

20 Years Ago—1999

45 30 Years Ago—1974

“Are You Fit For Assessment” was printed addressing the physical demands appraisers feel on the body and how to improve them.

Governor Jesse Ventura vetoed $110 million worth of state spending and borrowing affecting a wide range of MN programs and projects.

Al Heim retired after 34 years of service. On June 30 “The Cowboy Rode Away”.

The US Supreme Court ruled to uphold an 1837 treaty with 50 30 Years Ago—1969 Chippewa Indians for hunting Bob Dylan made a and fishing on 13 million acres surprise appearance at of public land in Minnesota.

Hibbing High School Minnesota v. Mille Lacs Band ten year reunion. of Chippewa Indians 1999.

10 Years Ago—2009 Property tax bill changed April 3rd affecting 2B land classification, redefined the green acres pay back requirements and also created the rural preserve program.

Supreme Court rules Al Franken winner of the senate seat.

15 Years Ago—2004 Minnesota produced 75% of the country’s usable iron ore.

In September of 2004 more than ten inches of rain fell in a thirty-six hour period in Faribault & Freeborn Counties.

Officials planned to present final proposals to Governor Pawlenty for the replacement of the 20-year-old Minneapolis Metrodome.

25 Years Ago—1994 The Mayo Clinic in Minnesota performed their first successful heart-lung transplant.

30 Years Ago—1989 Steve Shussler of Minneapolis founded the Rainforest Café. It grew to thirty US locations by 2000.

35 Years Ago—1984 MN nurses walked the picket line for thirty-eight days.

In Bemidji the first low-power TV station began operating under special FCC license.

Garrison Keillor made his first live broadcast of “A Prairie Home Companion” from Macalester College in St. Paul.

30 Years Ago—1964 55 Minnesota Senator Hubert Humphrey was elected Vice President of the United States.

60 30 Years Ago—1959 Duluth gained access to Atlantic Ocean with opening of St. Lawrence Seaway.

30 Years Ago—1949 70 Earl Bakken founded Medtronic in Minneapolis.

30 Years Ago—1939 80 The roof of Duluth Amphitheater collapsed under weight of snow during a hockey game.

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transitions Best Wishes Upon Retirement

By Nancy Gunderson, Clay County Editorial Committee Member

Angie Johnson

Carver County

Angie started her “Assessor� career in Redwood County as an office tech in 1987 under County Assessor Erv Greve. When Erv retired in 1989, Wally Schroer became the county assessor and Angie became the deputy.

She worked in Redwood County until 1994 when she took a position as Sr. Appraiser in Scott County. In 1997, she went to Le Sueur County as the county assessor for a year and then moved on to Carver County as the deputy assessor until Orlin Schaefer retired in 1999 than Angie became the Carver County Assessor.

Upon her retirement on May 22, 2019, Keith Kern, her assistant, will be taking over as the county assessor position.

After retirement, Angie will be working on getting their home ready to sell so that they can downsize possibly in another state. Until they relocate, no clear plans for the future but hopefully traveling is involved and enjoying plays at the Orpheum Theater with her daughter. Congratulations Angie!

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TRANSITIONS, CONTINUED

Greg Olson

Sherburne County

Greg Olson will retire in August from Sherburne County…

Greg grew up in Northfield Minnesota in a family of carpenters. He worked construction until he was 29 years old. In 1983 he was hired

by Miles Homes Division of Insilco Company, a Fortune 500 pre-cut housing company who sold houses nationally. His job was to inspect, report, and value re-possessed houses all over the United States.

After seven years of traveling, the company was sold and re-organized, so Greg managed to find a job with Sherburne County as a Collection Coordinator. The pay wasn’t very good, and he didn’t want to go back to working construction, so he went to school to become a licensed fee appraiser while still working for the County. After a couple years there was an opening in the Assessor’s Office and Greg was hired by Ty Bischoff. Assessing was a much better fit for his skills.

Over the upcoming years Greg worked in most of the townships and cities in Sherburne County but settled in on Elk River during the fast growth years. During that time, he was working under Gerald Kritzeck.

Greg was always diligent about getting more education and was able to get his CMA, CMAS, AMA, and SAMA. In 2013 while working under Dan Weber he became the Chief Deputy Assessor after Steve Bruggeman returned to St. Cloud. In December 2014 Greg became the County Assessor after Dan Weber moved into County Administration.

Greg’s last day will be August 28th after 29 years with the County.

Greg has been married to his St. Olaf College sweetheart for 41 years and they have 2 children, a son and a daughter (they are all Ole’s).

They now have 6 grandchildren, 5 boys and 1 girl. The Olson’s are a very close family and spend much of their time together at their cabin near Marcell and Bigfork.

Greg and his wife plan to hike the Grand Teton’s in Wyoming, do as much traveling as possible, and spend time with family at the cabin.

They would like to rent a place through VRBO in Fort Meyers and have the family visit for the Twins Spring Training. They also hope to winter in Arizona one of these years.

Best Wishes Greg!

Please send retirement information and photos to: nancy.gunderson@co.clay.mn.us

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TAX COURT

shopko vs. Chisago Provided by Jake PIdde, Stearns County Editorial Committee Member

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TAX COURT, CONTINUED

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TAX COURT, CONTINUED

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TAX COURT, CONTINUED

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TAX COURT, CONTINUED

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TAX COURT, CONTINUED

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State Board of Assessors Meeting Minutes State Board of Assessors

Provided by Bobbi Spencer Minnesota Department of Revenue

Meeting Minutes St. Michael City Center Tuesday, March 12, 2019

Chairperson Gregg Larson convened the meeting at 8:30am.

Board members in attendance: Gary Amundson Charlie Blekre Andrea Fish Jane Grossinger Reed Heidelberger

Joy Kanne Gregg Larson Mike Reed Lori Schwendemann Introduction of new Board member, Mike Reed.

Agenda for the March 12, 2019 meeting were reviewed. Reed Heidelberger moved to approve the agenda. Charlie Blekre seconded the motion. The motion carried.

Minutes of the January 15, 2019 meeting were reviewed. Joy Kanne moved to approve the minutes.

Reed Heidelberger seconded the motion. The motion carried.

Closed Minutes of the January 15, 2019 meeting were reviewed. Reed Heidelberger moved to approve the minutes as amended. Jane Grossinger seconded the motion. The motion carried.

Updates •

Form Report Update Submitted Reports

Dates

Approved Reports

Rejected Reports

Reports being Graded

July 1, 2013–December 31, 2013 January 1, 2014–June 30, 2014

6 13

6 13

0 0

0 0

July 1, 2014–December 31, 2014

13

13

0

0

January 1, 2015 – June 30, 2015 July 1, 2015 – December 31, 2015

15 13

15 12

0 1

0 0

January 1, 2016 – June 30, 2016 July 1, 2016 – December 31, 2016 January 1, 2017 – June 30, 2017 July 1, 2017 – December 31, 2017 January 1, 2018 – June 30, 2018 July 1, 2018 – December 31, 2018 January 1, 2019 – March 12, 2019

33 26 19 9 18 11 8

33 25 18 9 16 8 3

0 1 1 0 2 3 1

0 0 0 0 0 0 4

Passed Reports (7/1/2013 – 03/12/2018)

Received AMA

Received SAMA

Received CMAS

Have not applied for AMA

171

114

11

6

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state board of assessors meeting minutes, continued

•

Board Manuals: Policy pages were updated with new experience policy, pages 6 & 9.

•

May Board Meeting: The board decided to have their Tuesday, May 21, 2019 board meeting at the Holiday Inn in St. Cloud.

•

Disciplinary Actions: Starting as of the current licensing cycle, the board will publish all boardapproved disciplinary actions on the board’s home page on the website.

•

MAAO Education Committee update from Gary Amundson: Gary Amundson stated that Jessi Glancey will provide all of the education committee updates at 10:00am.

Approved Continuing Education Hours Requests •

•

2019 Annual Residential Real Estate Summit: Julie Gustafson requested CEH’s for this summit that will be held on April 5, 2019 in Golden Valley, MN sponsored by Minnesota Real Estate Journal. The board’s continuing education committee approved this request for 4 continuing education hours.

Income Approach Case Studies for Commercial Appraisal: Chris Bennett requested CEH’s for this online course sponsored by McKissock. The board’s continuing education committee approved this request for 4 continuing education hours.

•

Legal Description Training: Amy McDonnell requested CEH’s for this training seminar that will be held on March 13, 2019 in Moorhead, MN sponsored by Pro-West & Associates, Inc. The board’s continuing education committee approved this request for 7 continuing education hours.

•

PACE 2: Jessi Glancey requested CEH’s for this course that will be held on multiple dates in 2019 and in various locations in Minnesota sponsored by Minnesota Department of Revenue. The board’s continuing education committee approved this request for 15 continuing education hours.

•

Solving Land Valuation Puzzlers: Brett Hall requested CEH’s for this course that will be held on multiple dates in 2019 and in various locations in Minnesota sponsored by North Star Chapter of the Appraisal Institute. The board’s continuing education committee approved this request for 7 continuing education hours.

•

The Valuation of Craft Breweries: Brett Hall requested CEH’s for this seminar that will be held sometime in March 2019 in Minneapolis, MN sponsored by North Star Chapter of the Appraisal Institute. The board’s continuing education committee approved this request for 4 continuing education hours.

•

Valuation by Comparison, Residential Analysis & Logic: Brett Hall requested CEH’s for this course that will be held on multiple dates in 2019 and in various locations in Minnesota sponsored

by North Star Chapter of the Appraisal Institute. The board’s continuing education committee approved this request for 7 continuing education hours.

Request for Continuing Education Hours • Property Tax Appeals in Minnesota - 2019 Update: Michael Wedl requested CEH’s for this

seminar that was held on March 6, 2019 in Minneapolis, MN sponsored by the Minnesota Continuing Legal Education (CLE). The board approved this request for 6.5 hours of continuing education hours.

Applications for Certified Minnesota Assessor

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state board of assessors meeting minutes, continued

Reed Heidelberger made a motion to award the Certified Minnesota Assessor license to the following individuals.

John Egan, Carver County Jonathan Graves, Blue Earth County Haley Panka, Lincoln County Sarah Running, Crow Wing County Lori Schwendemann seconded the motion. The motion carried.

Applications for Accredited Minnesota Assessor Andrea Fish made a motion to award the Accredited Minnesota Assessor license to the following individual.

Greg Hawkinson, Not working as an assessor at this time Mike Reed seconded the motion. The motion carried.

Jane made a motion to award the Accredited Minnesota Assessor license to the following individual.

Meggie Munsterman, Watonwan County Lori Schwendemann seconded the motion. The motion carried.

Reed Heidelberger made a motion to award the Accredited Minnesota Assessor license to the following individual.

Jake Packer, City of Brooklyn Park Charlie Blekre seconded the motion. The motion carried.

Andrea Fish made a motion to award the Accredited Minnesota Assessor license to the following individual.

Patrick Maghrak, City of Fridley Joy Kanne seconded the motion. The motion carried.

Jane Grossinger made a motion to award the Accredited Minnesota Assessor license to the following individual.

Randy DeJong, City of Maple Grove Lori Schwendemann seconded the motion. The motion carried.

Application for Senior Accredited Minnesota Assessor Reed Heidelberger made a motion to award the Senior Accredited Minnesota Assessor license to the following individual.

Karla Ambrose, Cottonwood County Gary Amundson seconded the motion. The motion carried.

Andrea Fish made a motion to award the Senior Accredited Minnesota Assessor license to the following individual: Joseph Mako, Hennepin County Gary Amundson seconded the motion. The motion carried.

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state board of assessors meeting minutes, continued

Appointment with the Board Education Update: Jessi Glancey, from the Department of Revenue and MAAO Curriculum Committee, and Josh Hoogland, Assistant Director of Assessment & Classifications at the Department of Revenue updated the board on courses, development of new courses and shared the updated version of the AMA Standards. The curriculum committee will begin working on the development of the assessor standards for CMA and SAMA licensure levels. The goal is to launch the CMA, AMA, & SAMA assessor standards at the 2019 MAAO Fall Conference. The committee will work closely with MAAO, the State Board of Assessors, and DOR as they finalize the project. The Curriculum Committee is also working with the MAAO Ag & Residential Committees on development of two elective courses: Advanced Ag & Residential 101. Those courses are projected to be offered in 2020.

Discussion Items •

PACE & Ethics Course: The board reviewed the future law change proposal for PACE & Ethics courses to shorten the 30 hour PACE course and possibly offer Ethics online.

•

Licensure Courses: The board agreed to review and approve licensure courses via email. The board reviewed the Appraisal Principle courses, and it was decided that Andrea Fish would use the standards to review this course and create expectations and objectives. The board will review Andrea’s conclusions at the May 21, 2019 board meeting.

• Assessment Experience: The board reviewed the final version of the First Year Exposure check list. It was decided by the board that a Real Estate License does not have any equivalency to assessment experience.

• Compatibility of Offices: All of the elected and appointed positions presented to the board were approved and will be posted on the website.

•

Board Complaint Procedures: The board discussed the future of the complaint process with the Department of Revenue.

Discussion Items (cont.)

•

Newsletter Ideas: All of the newsletter ideas were accepted by the board. A newsletter will be sent out to all of the active assessors sometime in April.

•

Oral Interview Questions: The board reviewed the new oral interview questions and it was decided that after the rule changes are adopted that the new questions will be used for the SAMA oral interviews.

The chairperson set the next meeting date as Tuesday, May 21, 2019 at the Holiday Inn in St. Cloud, MN at 8:30 am.

Mike Reed made a motion to pay the expenses for the meeting. Reed Heidelberger seconded the motion.

The motion carried.

Charlie Blekre made a motion to adjourn the meeting. Reed Heidelberger seconded the motion. The motion carried.

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Official Publication of the Minnesota Association of Assessing Officers mnmaao.org

Summer 2019 | Equal Eyes

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