Winter 2023

EqualEyes Official Publication of the Minnesota Association of Assessing Officers

WINTER FALL 2022 2023

VOLUME 45 NUMBER 171

Meet the new PTCOs

Global Assessment Montana

Photo Contest Winners

Meet the New PTCOs

5 10 14 16

From the Residential Committee

Photo Contest Winners

Global Assessment: Montana

INDEX

IN EVERY ISSUE President’s Perspective

6

Commissioner’s Comments

7

MAAP Update

9

What You Get For

12

Classifieds

19

Top 10

20

Out of the Past

24

Transitions

25

Tax Court

26

SBA Minutes

31

MCIS provides development and support of Property Tax, CAMA and Payroll/HR applications; IBM-I hosting and operational management. Structured by twelve MN counties, MCIS provides reliable, personalized, responsive, and trusted support; timely response to legislative requirements; and software on a reliable, secure, and hosted platform.

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Welcome

EDITORIAL COMMITEE

Lori Thingvold, SAMA Wright County Managing Editor

Jamie Freeman, SAMA Hubbard County

Jason Jorgensen, SAMA Associate Editor Committee Chair

Nancy Gunderson SAMA Jake Pidde, SAMA Clay County Stearns County

Amber Swenson-Hill, SAMA Polk County

Susan Raverty Editorial Committe Member

Susan Raverty MN Dept of Revenue

Susan joined the MN Department of Revenue in 2015 and is the Agency Policy Specialist for the property tax division. In her role, she coordinates the review and response to legislation for the property tax division, which includes both the assessment side, aids, credits, and state assessed property. During the off season, you will find her preparing for the next session, working on reports and other division projects. Prior to joining the department, Susan worked as an immigration attorney for the Department of Justice then later in private practice and with local non-profits. In her free time, she likes to volunteer at her children’s school, get outside with her dog, and read. Three random things about Susan: 1.

She attended three high schools with her only Minnesota one being Detroit Lakes High School.

2.

She can always find the image in the old school Magic Eye pictures.

3.

She would choose a cheese platter over a dessert platter.

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Executive Officers President

Tim Bulger, SAMA

1 Vice President

Mark Peterson, SAMA

2nd Vice President

Alex Guggenberger, SAMA

st

Financial Officer

Chase Peloquin, SAMA

Past President

Patrick Chapman, SAMA

Regional Directors Region 1

Jeff Wagner, SAMA

Region 2

Jennifer Flicek, SAMA

Region 3

Tina Diedrich-VonEschen, SAMA

Region 4

Bob Thompson, SAMA

Region 5

David Parsons, SAMA

Region 6

Doug Bruns, SAMA

Region 7

Kevin Scheidecker, SAMA

Region 8

Jill Murray, SAMA

Region 9

Joshua Hoogland, SAMA

Committee Chairs Agricultural

Sue Shultz, SAMA

GIS

Randy Lahr, SAMA

Conference Content

Brian Folden, SAMA

Editorial

Jason Jorgensen, SAMA

Information Systems

Michael Neimeyer, CMA

Legislative

Mark Peterson, SAMA

Nominating/Research/Planning

Lena Schaefer, CMA

Residential

John Conway, SAMA

Rules and Resolutions

Alex Guggenberger,, SAMA

Sales Ratio

Ashley Gunderson, SAMA

Scholarship

Erin Kastner, AMA

Secretary

Penny Vikre, SAMA

Site Selection

Strategic Planning

Tim Bulger, SAMA

Tax Court / Valuations

Brett Hall, SAMA

Treasurer

Reed Heidelberger, SAMA

U40/10

Troy Halter, CMA

Educational Workgroups Designation Committee

Patrick Chapman, SAMA

Curriculum & Assessor Standards

Ben Bedard, AMA

Lisa Clarke, CMA

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MEET THE NEW PROPERTY TAX COMPLIANCE OFFICERS

Amy Rausch Amy joined the PTCOs on December 21, after finishing up as the Meeker County Assessor. Amy is from Little Falls (Morrison County) and moved to Eden Valley (Stearns County) in 2004, where she continues to live with her family. Prior to her work as an assessor, Amy was a PTCO at the Department of Revenue!! When Amy isn’t off admiring (and previously assessing) lake properties, you can find her cheering on her kids at their various sport and school activities! Three random things about Amy: 1. She has 5 kids with only 2 left in school. 2. She’s a hard pass on the sweets, but bring on the salty! 3.

Although she’s not an animal person, she still got her kids a dog.

Drew Imes Drew joined the PTCOs on December 7, returning to the place where he began his assessment career.

In 2008, Drew began his life in the assessment world with the MN Department of Revenue as a Property Tax Administrator. His role there evolved over the years, ranging from responding to assessor’s questions to leading the statewide roll-out of the eCRV program. He also worked on special investigations, was part of the Legislative Advisory Group, and was an instructor for multiple educational courses. In 2017, Drew moved back to his hometown of Duluth and became an appraiser with the Lake County Assessor’s Office. Drew is excited to be back at the DOR and is looking forward to getting on the road and meeting old friends and making new ones in the counties he will be working with. Three random things about Drew: 1. His first, and worst, job was washing dishes at an old North Shore supper club. 2. He loves pickled foods and both cats and dogs. 3. He has only been chased off a property once and it was by an overly friendly bull moose who had a thing for men with clipboards.

Ginger Buitenwerf Ginger joined the PTCOs on November 23. She hails from Park Rapids and still lives there with her family.

Prior to joining the PTCOs, Ginger served as the Hubbard County Assessor for over 12 years. When she is not reviewing properties, Ginger teaches chemistry, algebra, and geometry to her amazing students at the Park Rapids Area Homeschool Association. Three random things about Ginger: 1.

She is a dog person. 2. She enjoys snowmobiling. 3.

Her favorite type of property to look at is lakeshore properties!

Susan Raverty MN Dept of Revenue

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PRESIDENT’S PERSPECTIVE TIM BULGER, SAMA CITY OF BLOOMINGTON MAAO PRESIDENT

Greetings MAAO members, I wanted to use my first article as an opportunity to offer a glimpse into the inner workings of MAAO. I’ll be the first to admit it took a good 4 or 5 years into my career before I understood how the organization was structured, and I was even on a committee for a few of those years. We often preach to get involved with the organization, but some people don’t know what that looks like or what time commitment it might require. The thought of attending formal meetings and taking on additional duties can be daunting.

While there are additional ways to get involved, like teaching courses or grading form reports, I’ll focus on the three main avenues: Committees, Regional leadership, and Executive Officers. My hope is to inform and reach potential future leaders in MAAO – the quality of our organization drives the quality of our work and the public’s trust in our profession.

Committees

A lengthy article could be written about the various Committees in our organization and their purpose, but you’re probably best served to look at the Committee Members or Committee Chair page on our website and reaching out to someone involved. These groups all differ in

number of meetings per year, in-person or virtual meetings, level of commitment expected, and accomplishments. Joining a committee that interests you is a great way to get your foot in the door and make a difference in our profession. Only the Committee Chairs attend Executive Board meetings where they give a brief report about the ongoings of their committee.

Regional Leadership

The Region Directors of our nine regions are voting members at Executive Board meetings. The structure of leadership can vary by region along with frequency of meetings, topics discussed, costs to members, etc. This can be a great way to get your foot in the door in a leadership position when openings are available.

Outside of their respective regional duties, the Region Director has a minimal time commitment to the organization.

They give reports at our meetings and offer their perspective/vote on matters that are important to their group and our organization as a whole.

Executive Officers

The executive officers of MAAO include President, Vice President, 2 nd Vice President, Immediate Past President, and the Finance Officer. These are all voting

members at Executive Board meetings.

The 2nd Vice President is selected by the Nominating Committee, and selections alternate between inside the metro and outside the metro to ensure that leadership is inclusive of the entire state’s interests.

This position will move up to Vice President the following year, then to President the year after, and finally to Immediate Past President in their fourth year of service.

The main role of this position is to learn and prepare for the following three years. They are also the de facto chair of the Rules and Resolutions committee, which has a very minimal time commitment.

The Vice president has a slightly larger time commitment as they prepare the annual budget ahead of their year as President.

They are also responsible for leading meetings in the absence of the President.

The position of President comes with a larger time commitment and more responsibility. However, many offices are very supportive of conducting MAAO business on employer time. The duty of the President is to lead the organization and supervise the Association’s affairs.

Presiding at Association and Executive Board meetings is a main function of this role.

The Immediate Past President position scales back to a minimal time commitment.

The focus of this position is to guide those climbing through the leadership ladder and provide support to newer members of the Executive Board.

Executive Board Meetings

Executive Board meetings are held five times a year and this is where these three groups intersect to make decisions about the direction of the organization. Attendees at this meeting include Committee Chairs, Region Directors, Executive Officers, and

other invited representatives. Old business is rehashed, new business is brought up, and reports are given by Committee Chairs, Region Directors, and a few other representatives, like MAAP. While the meeting is structured in a formal way, the vibe is informal and collaborative. Each report varies on length depending on the time of year and what’s going on with that respective group.

Standalone meetings are held in February and November, a joint meeting with the Legislative committee is held in August, and a meeting is held the day before Summer Seminar and Fall Conference.

These meetings are a great opportunity to network with other skilled professionals and to bring your city or county’s perspective to the table. MAAO covers the cost of mileage, food, and lodging for these meetings when travel is required. It also makes a strong case as to why your supervisor should send you to Summer Seminars and Fall Conference when your attendance is needed at the Executive Board meeting the day before. While in-person meetings have been far more interactive and productive, we do have technology to allow virtual attendees. We also allow for proxies and for reports to be read at meetings by other members. We understand that not everyone can make each meeting and want to be as accommodating as possible while still conducting our business.

Consider this a very high-level overview of leadership opportunities within the organization. For more detail on any of these ways to get involved, please reach out to me. I’m always happy to answer any questions you may have or connect you with someone on a committee of interest to you.

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Te c h n o l o g y i s K e y t o R e l a t i o n s h i p s , O u r Wo r k As the year begins, the Department of Revenue has been gearing up for the next filing season and legislative session, as we always do. We’ve also been preparing for a new leader to take the helm.

In December, Gov. Tim Walz named former state Rep. Paul Marquart to be our next revenue commissioner; he starts January 2. Marquart focused on tax policy during his 11 terms as a legislator, chairing the House Taxes Committee for four years. As commissioner, I know he will continue to build on our historical relationships with MAAO and other partners.

Meanwhile, we look forward to working with the governor, legislators of both parties and other stakeholders during the 2023 legislative session and beyond. This session may include a federal conformity package and other updates to our state tax system.

Though laws change over time, Revenue always strives for fair, efficient and transparent administration of state taxes. To that end, we’re always thinking about how we can maintain and improve our: • Relationships with customers outside the department •

Relationships with each other inside the department

•

Systems and infrastructure that we use to administer Minnesota’s tax code

Information technology plays a large, and growing, role in how we manage these relationships and systems.

That was true before the COVID-19 pandemic began in 2020, and it’s even more true today.

Tech Landscape The last three years have brought greater emphasis on self-service options and hybrid work opportunities for our Revenue team and our customers. These shifts parallel similar changes taking place in various ways across all levels of government.

As assessors, you may be experiencing these same trends in your own offices. And you regularly interact with Revenue staff, services, and systems – such as eCRV and PRISM (Property Record Information System

of Minnesota). As a result, you have a keen understanding of the opportunities and challenges technology brings to our collective work.

Our IT systems and online or digital services provide a crucial link between Revenue, our partners like MAAO, and the millions of people and businesses we all serve.

Like other agencies, our systems operate in a landscape shaped by: • Widely varying – and evolving – customer needs, abilities and challenges.

•

State and federal laws with a range of requirements that affect our work.

•

Budgets and staffing that can fluctuate over time.

•

Protection of sensitive private and organizational data from potential cybersecurity threats.

Commissioner’s Comments

Lee Ho Deputy MN Revenue Commissioner

As deputy commissioner, I represent Revenue on the Minnesota Technology Advisory Council (TAC), which advises the state on strategies to manage and modernize its IT systems and services.

IT services and digital tools can make government more efficient and provide Minnesotans with easier access to state and local services. However, these technologies change fast, and frequently. To realize their full potential, organizations and their IT systems and processes must do the same – and continuously improve over time.

TAC includes government and private-sector tech and security experts to help agencies meet that challenge. In its current form, the council started meeting in 2021 and will release a report and recommendations in January.

TAC’s upcoming report will build on the work and recommendations of its predecessor, the Blue Ribbon Council on Information Technology. Several of those previous recommendations are already being implemented.

Looking Ahead The 2023 legislative session begins January 3. Among other business, Gov. Walz and the Legislature will propose and negotiate a state budget for fiscal years 2023-24. Revenue stands ready to support the work of the tax and finance committees and the governor during the session, which ends by May 22.

We’ll notify you about any tax law changes that affect your work through our website and other channels and provide further guidance as needed. For the latest information: • Go to our Tax Law Changes page at www.revenue. state.mn.us/tax-law-changes.

You can find published reports and learn more about TAC and its predecessors on the MNIT website at https:// mn.gov/mnit/about-mnit/committees/tac.jsp. The council is an effective public-private partnership and great example of how we can work together to improve government services in Minnesota.

Please join me in welcoming Commissioner Marquart to Revenue and to our collective work with assessors.

I hope you’ve enjoyed the holiday season and have a Happy New Year.

• Sign up for our email updates using the form on our website.

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IAAO NEWS

learn.iaao.org/apply.

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MAAP UPDATE 2022 MAAP Summer Conference

Another year has come and gone but there are so many exciting things to come with the New Year! The MAAP Board made the decision to cancel the 2022 Winter Meeting that was to take place at McLeod County this year due to the low number of attendees. The main topic that was to be discussed

by Jenna& T akemwhere oto their Front Staff/Clerical Support do not work directly with the Sales was Sales Verification. Even though there areWritten many Counties Cities WaIsbelieve hingtonthis Cowould unty help us understand more of “what’s behind the scenes” and help better Verification, this training still would have beneficial for all. our knowledge to help homeowners. I would big to McLeod County for volunteering to host the Winter Meeting. The gals MAAPlike Prto esigive denta 2 02shout 0 – 2out 026 that worked on getting this together did an AMAZING job! Jodi Sell and Brenda Schaefer were the gals that had put everything together! Their hard work did not go unknown! Thank you again for volunteering to host! A BIG thanks goes out to Jessi Glancey as she helped McLeod County with the meeting topic. We would th alsothlike to thank Gale Zimmerman, as he was going to present the topic!

The annual Summer Conference was held on August 18 – 19 , 2022 at Courtyard by Marriott Hotel & Event Center in Mankato, MN. We We went to our for traditional ways as an to in-person Conference. willback be looking another County/City host the 2023 Winter Meeting that is held on the First Friday in December; however, we may switch this Topics covered this year:

Meeting to a different month as this is our “crunch” time. Should anyone have any suggestions, please reach out to someone on the MAAP Board! If you felt that holding this Meeting in the Spring was a better option – please let us know! We also created a “How To” for the Winter Meeting to help guide those that would like to volunteer!

DOR Updates/Hot Topics – Updates on how the 2022 legislative session went, update on the By that could be reintroduced At this pastin2022 Summer Seminars, there were some big changes 2023, DOR staff updates, and an update onchanges that MAAP Members voted on. We, as the MAAP Board, revamped the By-Laws.

There were new laws added in and some positions on the board were extended to 4 years instead of 2 years. We felt that if we extend those terms, Jenna Takemoto DOR is working on. projects/policies •

will help us create more knowledge of MAAP! Since the new By-Laws were passed, we also updated the MAAP Officer & Duty Descriptions. Both had been sent out to every MAAP Member and County/City Assessor. If you did not receive this and would like a copy of it, please do not hesitate to reach • LegalPresident Descriptions – Presented Josh Schoen, Rice County – This presentation is designed to out tobyany Board Member.

MAAP

help better understand legal descriptions. The discussion will include aliquot portions of a

2020-2025 section, metes and bounds, platted lots, assumed bearings vs. county coordinate systems, strip

It was also voted on to Partner with MAAO! We are so excited to be working with MAAO! Huge shout out to Dave Parsons to presenting this at the

descriptions, exceptions, area descriptions, Torrens Abstract, and more.

Summer Seminars!riparian From thelots, feedback wevs. received via survey & comment cards, many of the MAAP Members are also excited! Lacy Standke, Steele

•

County, and I attended our first MAAO Board Meeting in November and we couldn’t be more excited! We look forward to working with MAAO! thank you to all the presented Summer Seminars!

Assessing the Person – ThisAnother courseHUGE includes a variety of topics relatedat tothe personal data used byThe DOR Staff was there to present updates and Hot Topics, Assessing the Person, & continuing to provide Online Tools, and Resources!

Thank you to Josh Schoen, from Rice County. He presented Legal Descriptions! Finally, assessors’ offices when administering programs, homesteads, and classifications. The learner thank you to Annie Brooks for presenting eCRVs!

will have the opportunity to work through real life scenarios related to these classifications and programs. This course covers topicsnot including: We could be more grateful to have new Presenters! If you know of anyone or you would like to present at any of our MAAP Seminars/Meetings, o Class 1b Residentialplease Blind/Disabled reach out toHomestead someone on the board! We would love to hear and learn from the guidance you provide! o The Homestead Exclusion for as Veteran's program I apologize I was notwith ableatoDisability make it. We had Covid hit our house and we wanted to make sure that we followed the guideline to ensure that no o Data Privacy one else could get the virus as well.

•

Homesteads – Hot topics Please remember that all MAAP Membership Fee/Renewal are due at the Summer Seminar. The MAAP Membership Fee/Renewal has increased to $25.process Please also keep in mind areand making way out of the pandemic, the industries that we work with have increased their costs as o Duplicate homestead – reporting, whatthat wesince use itwefor why,our how counties well. Pre-Covid there was more negotiating with venues. Since Covid hit, there is less wiggle room that they can negotiate with. should be using the information and what they should be doing with the information.

As always, we encourage MAAP participation of all administrative & appraisal staff in each County/City to help further our training & education. With o SSN vs ITIN more doors being open, the networking has endless possibilities! It is always a benefit to hear from those and learn from others on the many ways o Multiple owners – there application requirements, homestead administration are to do our positions!fractional The benefits are endless! o Exclusion calculation Warmest thoughts and best wishes o PTR & special PTR for a Happy New Year! o Tax shift – related to values increasing/decreasing

•

eCRV – Presented by Annie Brooks –This session will include an overview of what sales

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From the

John Conway, SAMA Winona County

RESIDENTIAL COMMITTEE RESIDENTIAL 201

I remember in 2016 I received an MAAO email from the late Dan Whitman about joining a new committee that deals with residential properties. I was intrigued by it, made a request to my region that I wanted to join this committee and I was voted in to represent Region 1. It has been one of the best decisions I ever made. Since being a part of the Residential Committee, it’s been great getting to know other people around the state. Also, it’s been very rewarding being involved in a committee that develops classes for Summer Seminar and bigger projects like our Residential 101 class. It’s a good feeling helping out your peers with educational material and helping your peers achieve their CEH’s. Speaking of classes and CEH’s, I’m writing this to tell you about our next fun project; our advanced Residential 201 class. When our committee developed Residential 101, the idea for the class was to help newer/beginner assessor’s. Residential 201 will tackle more difficult, specific properties. This 15 hour, two day class will have topics that will include, log homes, tiny homes, obsolescence of a house (economic, functional & physical), historic homes, pole buildings with living quarters (aka = Shoust), executive homes and waterfront properties. I’m sure we all have came across these type of properties and sometimes they are challenge to determine what they are really worth, especially when you’re lacking the data.

Residential 201 will help guide and give you advice on how to look at these type of properties. It’s been a challenge creating a course like this because of the extra research you have to do. But my Residential Committee team is up for the challenge, just like we were when we created Residential 101. Our goal is to teach this class on October 25th and 26th, 2023. We look forward to seeing you all in class!

John Conway, Winona County

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VIDEO

The Role of the Assessor Click the image for a short video Property Taxes Explained

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What YOU GET FOR

Gis.dakota.mn.us

The Time Square Shopping Center in Apple Valley $10,750,000 Bizjournals.com

Amber Swenson-Hill, SAMA Polk County Editorial Committee Member

New owners with big plans recently purchased the three parcels in Dakota County. Obsidian Group, Endurus Capital, and Mark Robinson of Mid-American Real Estate purchased the strip mall in September. The mall constructed in the 1970’s is planned to receive about $2.5million in upgrades, which will be overseen by Onyx Strategic Partners. Most of the work will be happening in spring of 2023, completion by summer of 2023.

Total Net Tax (Payable 2022): $222,934.20 EQUAL EYES WINTER 2023

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ASSESSOR WORD FIND

Region 5 ONO B L E S H R B J A C K S ON R O R L Y ONDU H L C O E Y O B C L H P KW R E DWO O D K C N C O T T O NWO O D F MU R R A Y V Y G G K C F M Y R E NQ Z D L I N C O L N B X P I P E S T ON E Cottonwood

Pipestone

Jackson

Lyon

Lincoln

Nobles

Brown

Rock

Redwood

Murray



®

Build your own custom worksheet at education.com/worksheet-generator © 2007 - 2023 Education.com

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1

st Place Minnesota Ice Photo Contest Winner Brian Northenscold, AMA City of Fridley

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2nd Place

3rd Place

Photo Contest Winner

Photo Contest Winner

Terri Corn, CMA Cass County

Jane Grossinger, SAMA Local Assessor

Minnesota Ice

Minnesota Ice

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VIRTUAL TOUR

For Sale: 54 Indian Hill Road Livingston, Montana

M ontana

GLOBAL ASSESSMENT

Jason Jorgensen, SAMA Equal Eyes Committee Chair

This is big sky country. From the vast prairie lands on the eastern side to the mountainous peaks rising high in the sky along the western edge, Montana has an abundantly rich history and some of the most beautiful sights in the United States.

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Introduction This is big sky country, from the vast prairie lands on the eastern side to the mountainous peaks rising high in the sky along the western edge, Montana has a abundantly rich history and some of the most beautiful sights in the United States.

Population Montana’s population is on the rise, in the last year nearly 17,000 people moved into the state. Recent census data puts the state’s population at 1.13 million people, ranking it the 43th in population, and approximately 7.09 people per sq. mile.

Geography Montana is the fourth largest state, with 56 counties and 360 cities, spanning across the 147,040 square miles of the state. From east to west, the width is 630 miles, and 255 miles from north to south. Rising to a height of 12,807 feet, is Granite Peak, which is Montana’s highest point. The Kootenai River at the Idaho border is the lowest point, but still well above sea level at 1,804 feet.

Economy Tourism is an important part of Montana’s overall economy, over 12 million visitors a year frequent popular attractions like Yellowstone National Park, Glacier National Park, the Battle of Little Bighorn, and many other attractions.

Microbrewing has exploded in popularity and is considered too be one of the top craft brewery producers per capita in the nation. Traditional industries such as lumber, gold, silver, coal, and talc are all critical sources of income for the state.

Agriculture As of the 2022 Agricultural Census, Montana number 1 industry is agriculture. With 58.1 million acres of land in production the industry has reached upwards of $4.72 billion and is tracking for further growth. Land owners

occupy 27,100 farms and ranches throughout the state, many with large tracts of land. Currently, the average size farm or ranch is around 2,137 acres. Pasture and range land accounts for 66.2 % of farmland use, cropland utilizes 28.2%, and woodland/homesteads covers the remainder.

Montana ranks number one in organic wheat production.

Real estate The current median home value for a home in Montana is $448,875, which is up 25.6% over last year’s market.

Throughout the last ten years the real estate in Montana has appreciated over the 120.%. The median home value ten years ago in Montana was about $205,000. However, the market has seen a slight downward turn in recent months with a hike in interest rates. The average rent for all bedrooms and all property types in Montana is around $2,100. This is an increase by $250 compared to the previous year. Check out these short market related videos.

Home Tour: https://youtu.be/W8jAx-JRxx8 market recap: https://youtu.be/craAiejq6O0

5-minute

Demographics Montana’s state capitol is Helena, and it officially became

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a state in 1889. Montana has had a moderate population growth of 0.79%, which is about middle-of-the-road for the United States. Montana’s population is anticipated to grow 14% over the next 30 years, pushing upwards of 1.16 million by 2030. Also, by 2030, it is estimated that Montana will only be one of six states to have 25% of its population older than the age of 65. According to the most recent ACS, the racial composition of Montana is: White: 87.80% Native American: 6.17% Two or more races: 3.83% Asian: 0.82% Other race: 0.77% Property Tax The property tax rate in Montana currently sits at 0.83% and is based off the assessed value or the property. Elderly and veterans also receive property tax relief through exemption programs offered by the state.

Income Tax Montana Tax Brackets for Tax Year 2022 As you can see your income in Montana is taxed at different rates within the given tax brackets. Any income over $19,800 would be taxes at the highest rate of 6.90%.

Income $

-

Tax Rate %

$ 3,300

1

$ 3,300 $ 5,800

2

$ 5,800 $ 8,900

3

$ 8,900 $12,000

4

$ 12,000 $15,400

5

$ 15,400 $19,800

6

$ 19,800 $19,800+

6.9

Capital Gains Montana Capital Gains Tax starts at 6.9%, however the state offers a capital gain tax credit to offset the cost. The credit is equal to 2% of all net capital gains listed on your Montana income tax return. In effect, that lowers the top capital gains tax rate in Montana from 6.9 % to 4.9%.

5 minute market recap

Corporate Tax Corporate tax rates for business operated in Montana are flat rated at 6.75%.

Sales Tax No applicable sales tax applied by the state.

Employment As of October, 16, 894 people were unemployed which put Montana’s unemployment rate at 3%, this was slightly less than the national average at 3.7%. Due to Covid, in April of 2020, unemployment peaked at 65,509 people. Currently, almost 400,000 people work throughout the state at 39,000 different employers. According to the ACS1 Census survey for 2021, the median household income was $63,241.

Tourism Montana offers many year-round vacation destinations such as skiing, ice fishing, snowmobiling, hiking, sightseeing, etc. The tourism industry directly supports 38,890 jobs in Montana and an additional 14,000 jobs are indirectly supported. This means one in nine Montana jobs rely on the tourism industry. Tourism is one of the main economic stimulates for the state’s economy and is crucial for the small businesses in the state. Last year tourist from all around the world spent almost $4 billion, this economic boost helps offset taxes, and other cost incurred by the state.

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205 Black Oaks Ln Wayzata $3,950,000 Take a peek inside this private almost two-acre property located on approximately 225 feet of shoreline.

There is a spacious kitchen with a large center island, multiple dining or living rooms, a great room with amazing lake views.

s s a l C

s d ifie

-Six bedrooms -Four full bathrooms -One 3/4 bath -Two 1/2 bath -Exercise Room with locker room -Sauna -Wine room

Amber Swenson-Hill, SAMA Polk County Editorial Committee Member

Taxes for 2021: $21,872.26 Last sold July 2012: $1,639,500 https://www.zillow.com https://gis.hennepin.us/property/

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mortgage rates, has been keeping records since 1971.

Between April 1971 and December 2022, 30-year fixed rate mortgages averaged 7.76%. The current average 30-year mortgage rate for the week of December 1, 2022 is at 6.49%.

The Top 10 High Interest Rates

1981 was the worst year for mortgage interest rates on record. The average mortgage rate was 16.63%, but that was just the average.

For theaweek October 9, about 1981, high interest rates. Which is understandable given the current increase from There’s been lot ofof chatter lately mortgage rates averaged the highest weekly rate a number of interest rates out there, such as the prime rate, the discount rate, the past18.63%, couple of years.

There’s actually on record, and almost five times the 2019 annual rate. rate, the savings account interest rate, the credit card interest rate, and the list there’s the checking account interest Rates fell in 2020goes andon.

2021 in response totothe Formostly this article I would like focus on the 30-year mortgage interest rate during the past 50 years. This seems Coronavirus pandemic. actions by the Federal logicalEmergency to me simply because it has an effect on the estimated market values that we, as assessors, are responsible for.

Reserve pushed mortgage rates below 3%. Over the 50year time span from 1971 to 2021, the lowest Freddie average Mac, considered a main industry source for mortgage rates, has been keeping records since 1971.

30-year rate was recorded in 2021 at 2.96%.

Between April 1971 and December 2022, 30-year fixed rate mortgages averaged 7.76%. The current average 30-year mortgage rate for the week of December 1, 2022 is at 6.49%.

THE TOP 10

1981 was the worst year for mortgage interest rates on record. The average mortgage rate was 16.63%, but that was just the average. For the week of October 9, 1981, mortgage rates averaged 18.63%, the highest weekly rate on record, and almost five times the 2019 annual rate.

Rates fell in 2020 and 2021 mostly in response to the Coronavirus pandemic. Emergency actions by the Federal Reserve pushed mortgage rates below 3%. Over the 50year time span from 1971 to 2021, the lowest average 30-year rate was recorded in 2021 at 2.96%.

Jamie Freeman, SAMA Hubbard County Editorial Committee Member

EQUAL EYES WINTER 2023

PAGE 20

TOP 10 , continued The following chart shows mortgage rate trends over the past five decades.

Average 30-Year Rates 18.00% 16.00% 14.00% 12.00% 10.00% 8.00%

6.00% 4.00% 2.00% 0.00%

EQUAL EYES WINTER 2023

PAGE 21

TOP 10 , continued The following lists the top ten highest average 30-year mortgage interest rates in the past 50 years.

#1 #2 #3 #4 #5 #6 #7 #8 #9 # 10

Year 1981 1982 1984 1980 1983 1985 1979 1988 1989 1987

Average 30-Year Rate 16.63% 16.04% 13.88% 13.74% 13.24% 12.43% 11.20% 10.34% 10.32% 10.21%

EE

Mortgage interest rates increased in 2022 due to a number of factors such as high inflation and a drawback on mortgage stimulus by the Fed. According to Freddie Mac’s records, the average 30-year rate jumped from 3.22% in January to 7.08% at the end of October, while decreasing slightly to 6.49% on December 1, 2022.

It’s difficult to predict if mortgage rates will go back down again. Most sources suggest that if the Fed gets inflation under control or if the U.S. enters a significant recession, mortgage rates will likely come back down a little.

EQUAL EYES WINTER 2023

PAGE 22

EagleView provides high resolution ortho and oblique aerial imagery. We also provide building outlines and change detection that shows all the buildings that have changed, built new or added on to.

Earn $200.00 for qualifying Equal Eyes articles Email editor@mnmaao.org for details

EQUAL EYES WINTER 2023

PAGE 23

5 Years Ago—2017 For the first time, law change information was through online webinars.

The Bahamas were featured in Global Assessment. The average Bahamas property prices have seen a 20% decline in the market, while some of the other areas are seeing up to a 60% decline. They are not calling it a crisis, but some of the investors are beginning to worry. The market is flooded with homes, and from 2015 to 2016 property investments fell from $250.3 million to $163.2 million as foreign buyers start to pull out of the marketplace.

10 Years Ago – 2012 In June Steve Carlson was hired as Becker County Assessor and featured in the fall “let’s Get Acquainted”.

In June, Northeast Minnesota received nearly 15” of rain in a five-day period causing major flooding and damage to areas.

15 Years Ago—2007 The popular TV show “Extreme Makeover Edition” featured the seven-day rebuild of a home in Minnetonka.

Robert Wagner of Polk County wrote his last “President’s Post”.

20 Years Ago—2002 In a study developed

by Beacon Hill Institute, Minnesota ranked ninth among 50 states in an economic competitiveness survey.

Roseau County Assessor Jim Hanson led the disaster reassessment of properties damaged from summer flooding.

Commissioner of Revenue, Matt Smith wrote about the 2003 scheduled expiration of the popular “This Old House” value exclusion program.

25 Years Ago – 1997 The 50th annual MAAO Fall Conference was held in Minneapolis where DOR Property Tax Division Director Mike Wandmacher discussed the need for uniformity in applying property tax laws.

30 Years Ago – 1992 The Mall of America opened on August 11, 1992. The question from the Bloomington City Assessor’s Offices was “Will it be successful, and how are we going to value it?”.

The Mystic Lake casino complex was opened on 248 acres of tribal land.

35 Years Ago – 1987 The first “Income Demonstration Appraisal Workshop” is offered by MAAO. The workshop was developed by Scott Renne and Steve Behrenbrinker 45 Years Ago – 1977 August Ralph Samuelson, the acknowledged father of water skiing, died on Pine Island, Minnesota.

50 Years Ago - 1972 A new valuation notice entitled “the Increase in Value Notice” was used for the first time. This notice reported both the new value and the amount of increase. This resulted in the City of Minneapolis having 2,580 people at their local board of review.

At the time, normal attendance was around 50 people.

MAAO recommended to the State Legislature that the State Board of Assessors be given the authority to establish minimum salary requirements for assessors throughout the state.

65 Years Ago - 1957 A group of teachers near Lake Minnetonka created a toy dump truck named Tonka trucks in honor of the nearby lake.

Out Of The Past

Amber Swenson-Hill, SAMA Polk County Editorial Committee Member

5 Years Ago—2017

20 Years Ago—2002

65 Years Ago - 1957

The Radisson Red is featured as the new kid on the block in Minneapolis. Newly built the concept was focused on contemporary art, fashion, and music.

Part III of the Vikings Stadium quoted the original costs budgeted for the stadium were $975 million dollars, which fell short as the completion of the stadium came to a close when the final numbers tallied up to $1.129 billion.

10 Years Ago – 2012

The U.S. population is 290 million people.

25 Years Ago – 1997

The first balloon flight to exceed 100,000 feet took off from Croby, Minnesota. US Major David Simons reached 30,933m. in a balloon.

70 Years Ago - 1952

Sherri Kitchenmaster was awarded with AMA designation.

A new property tax program called the homestead market value exclusion which was created to replace the existing market value homestead credit is featured.

World population hits 7,021,836,029 people.

15 Years Ago—2007

Marcin Anderson received the Zangerle Award on behalf of Equal Eyes at the October IAAO conference. Steve Behrenbrinker was nominated for the Donehoo Essay award for his article he wrote for the Assessment Journal.

The U.S. space shuttle joins up with the Russian space station.

35 Years Ago – 1987 October 17, the first indoor World Series game took place at the Minnesota Metrodome.

The average life expectancy is 74.9 years.

40 Years Ago – 1982 In Minneapolis the new $88.5 million, enclosed Huber H. Humphrey Metrodome opened. It replaced the Metropolitan Stadium over which the 1992 Mall of America was built.

The Duluth Herald merged with the Duluth News.

Jesse Ventura (James Janos), wrestler, actor, politician is born.

85 Years Ago - 1937 SPAM was unveiled

by Hormel Foods. It was a precooked pork and ham in a can, with a little potato starch, salt, and sugar.

Sodium nitrate was added to keep it pink; without it, pork tends to turn gray. At 10 cents a can it was a big hit.

110 Years Ago - 1912 Eric B. Savage incorporated his M.W. Savage Factories in Minneapolis. His was one of the first mail-order furniture houses.

120 Years Ago - 1902 George Draper Dayton started a dry goods store in Minneapolis that grew to become the Dayton Hudson chain. It was renamed Target in 1999.

Assessors recognized John Hagen for 20 years of service with the DOR. Minimum wage is increased to $5,85 an hour for the first time in ten years.

The national unemployment rate is at 4.6 percent.

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PAGE 24

Transitions

News from our Property Tax Compliance Officers …

Gary Amundson

- retired in late fall from Department of Revenue after serving as a PTCO.

The membership of MAAO wish Bruce, Rob, Colin, Don and Gary the best in their retirements.

We will miss you.

Nancy Gunderson, SAMA, Clay County Editorial Committee Member

News from REGION 9 …

Bruce Munneke - County Assessor at Washington County will retire at the end of 2022.

Rob Winge - Principal Appaiser at Hennepin County will retire January 3, 2023. After high school he attended St. Cloud State and earned a BS in Real Estate. In 1985 Rob started working as a Real Estate Appraiser in New Brighton for Elmquist, Stokes and Associates.

He worked there and sold real estate until joining the Hennepin County Assessor’s Office in December of 1989. After 33 years and several different job titles, Rob will be leaving Hennepin County to enjoy more hunting, fishing and traveling.

Colin Schmidt - City Assessor for Minnetonka will retire January 5, 2023.

Don Lovstead - retired October 2022. He served as a Residential Supervisor in

Washington County.

EQUAL EYES WINTER 2023

PAGE 25

TAX COURT

STATE OF MINNESOTA

TAX COURT

COUNTY OF MCLEOD

REGULAR DIVISION

______________________________________________________________________________ FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT

Renee Vasko, Petitioner, vs.

County of McLeod, Respondent.

File No.

43-CV-20-723

Filed:

December 15, 2022

_____________________________________________________________________________ This matter came on for trial before the Honorable Jane N. Bowman, Chief Judge of the Minnesota Tax Court.

Petitioner Renee Vasko is self-represented.

Jake Pidde, SAMA, Stearns County Editorial Committee Member

Zachary L. Lyngaas, Assistant County Attorney, represents respondent McLeod County.

In this property tax matter, Renee Vasko challenged the classification, assessed value, and a special assessment on her property located in Lester Prairie, Minnesota. McLeod County argued Ms. Vasko did not meet her burden to show the classification or property value was incorrect, and that this court does not have jurisdiction over the special assessment challenge.

Vasko vs.

McLeod County

The court, having heard and considered the evidence adduced at trial and the arguments of the parties, and upon all the files, records, and proceedings herein, now makes the following: FINDINGS OF FACT 1.

Petitioner Renee Vasko has sufficient interest in the property to maintain this

petition. The court has jurisdiction over the parties.

2.

The subject property, residential real estate, is located at 101 Central Avenue,

Lester Prairie, Minnesota.

1

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PAGE 26

TAX COURT, continued 3.

As of the assessment date, January 2, 2019, Ms. Vasko owned the subject property.

4.

As of the assessment date, Ms. Vasko was a Minnesota resident.

5.

Neither Ms. Vasko, nor her son, occupied or used the subject property during 2019.

IT IS SO ORDERED. THIS IS A FINAL ORDER. ENTRY OF JUDGMENT IS STAYED FOR 30 DAYS FROM THE DATE OF THIS ORDER. LET JUDGMENT BE ENTERED ACCORDINGLY.

BY THE COURT:

CONCLUSIONS OF LAW

Jane N. Bowman

1. Petitioner submitted sufficient credible evidence to rebut the prima facie validity of the County’s classification as of January 2, 2019.

2. The McLeod County Assessor correctly classified petitioner’s property as residential non-homestead as of January 2, 2019.

3. Petitioner did not submit sufficient credible evidence to rebut the prima facie validity of the County’s estimated market value of the subject property as of January 2, 2019.

4. As Petitioner did not successfully challenge the County’s estimated market value assessment, it must be affirmed.

Digitally signed by Jane N. Bowman Date: 2022.12.15 11:57:58 -06'00'

Jane N. Bowman, Chief Judge MINNESOTA TAX COURT Dated: December 15, 2022 MEMORANDUM I.

INTRODUCTION Petitioner, Ms. Renee Vasko, is the sole owner of a residence located in Lester Prairie,

Minnesota (the “subject property”). Ms. Vasko contests the Assessor’s classification of the subject property (revoking its homestead classification), the estimated market value of the subject

5. This court does not have subject matter jurisdiction to adjudicate challenges to special assessments.

property, and a special assessment placed on the subject property’s tax bill. 1 A remote trial was held on August 18, 2022; the parties submitted post-trials briefs and the matter was deemed

ORDER FOR JUDGMENT

submitted on September 16, 2022.

1. The classification of the subject property as of January 2, 2019, is residential non-homestead.

2. The estimated market value for the subject property as of January 2, 2019, is affirmed.

3. Any challenge to the special assessment on the subject property is dismissed for lack 1 Pet. (filed May 21, 2020). On the petition, Ms. Vasko also checked the “unequal assessment” box. “Unequal assessment occurs where a taxpayer’s property is valued for tax purposes at a substantially higher percentage of its market value than is other property in the taxing district.” Short v. Cnty. of Hennepin, 353 N.W.2d 525, 529 (Minn. 1984) (citing Hamm v. State, 255 Minn. 64, 69, 95 N.W.2d 649, 654 (1959)). At trial and in pretrial proceedings, Ms. Vasko did not meaningfully pursue this claim. As such, we do not address it and consider the claim waived.

of jurisdiction.

3

2

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PAGE 27

TAX COURT, continued II.

FACTUAL BACKGROUND

III.

Ms. Vasko owns the subject property—a residential home—in Lester Prairie, Minnesota. 2

MS. VASKO’S CHALLENGES TO THE ASSESSMENT A.

Burden of Proof

Prior to the challenged assessment date—January 2, 2019—the subject property was classified as

“[A]n appeal to the Tax Court may be taken … from … any matter over which the [tax]

a residential homestead 3 and thus received the associated tax benefit. Ms. Vasko purchased the

court is granted jurisdiction ….” Minn. Stat. § 271.06, subd. 1 (2022). However, “the order

subject property in 2004, 4 and the County does not dispute that she and her son lived at the property

of … the appropriate unit of government in every case shall be prima facie valid.” Minn. Stat. §

at some point before the year at issue. 5 On or around July 16, 2018, the McLeod County Assessor’s

271.06, subd. 6(a) (2022). Minnesota Statutes section 272.06, which governs the property tax

Office removed the homestead designation starting as of the January 2, 2019 assessment date.6

assessment at issue here, further provides that “[a]ll such assessments … shall be presumed to be

For taxes payable 2020 the subject property was valued at $110,100. 7

legal until the contrary is affirmatively shown[.]” Minn. Stat. § 272.06 (2022). “[A] prima facie

Ms. Vasko is also

part-owner of another residential property in Biscay, Minnesota. 8

case simply means one that prevails in the absence of evidence invalidating it.” S. Minn. Beet

The City of Lester Prairie maintains monthly billing records for several utilities, including water, sewer, and garbage services.

9

For all of 2019, Ms. Vasko’s City utility bills were timely

paid and thus her water, sewer, and garbage services were operational throughout 2019.

10

Despite

having running water, there was no appreciable water usage at the subject property for all of 2019; indeed, the water meter at the subject property has not detected any water usage since 2016. 11

Sugar Coop v. Cnty. of Renville (SMBSC), 737 N.W.2d 545, 558 (Minn. 2007) (quoting Tousignant v. St. Louis Cnty., 615 N.W.2d 53, 59 (Minn. 2000)). A petitioner has the burden of overcoming prima facie validity. Id.; Schmieg v. Cnty. of Chisago, 740 N.W.2d 770, 773 (Minn. 2007).

The Minnesota Supreme Court recognizes “a presumption of validity for the county’s assessment.” Ct. Park Co. v. Cnty. of Hennepin, 907 N.W.2d 641, 644 (Minn. 2018) (quoting SMBSC, 737 N.W.2d at 557. “[T]o defeat the prima facie validity of the assessment, the taxpayer

2

Pet.; Tr. 18, 86 (Ms. Vasko purchased the subject property in 2004).

3

Ex. E, at 8, Ex. F; Tr. 140.

4

Tr. 86.

5

Tr. 62.

6

Ex. E, at 8, Ex. F; Tr. 140.

7

Pet.

presumption of validity is overcome ….”); Guardian Energy, LLC v. Cnty. of Waseca, 868 N.W.2d

8

Tr. 70. Biscay, Minnesota is north of Glencoe, in McLeod County.

9

Tr. 96; Ex. B (The end of the “receipt” row shows the amount paid. Tr. 107.).

253, 258 n.6 (Minn. 2015) (“A county’s presumptively valid tax assessment … may be

10

must offer evidence to invalidate the assessment.” SMBSC, 737 N.W.2d at 558; see also Conga Corp. v. Comm’r of Revenue, 868 N.W.2d 41, 53 (Minn. 2015) (“When a taxpayer presents substantial evidence that the [government’s] assessment order is invalid or incorrect, the

Tr. 114; Ex. B, at 15-18.

11 Tr. 107-113; Ex. B, at 15-18. The City of Lester Prairie water metering system measures, and thus bills, for each 1,000 gallons of water used. Ex. B, at 15-18. In other words, the water metering system cannot detect 999 gallons or less of water used. The water usage at the subject property prior to 2016 was minimal. Tr. 119-22.

4

successfully challenged with credible evidence that the assessor’s estimated market value is incorrect ….”).

Generally, a property owner’s testimony as to the valuation is admissible at trial. See Beck v. Cnty. of Todd, 824 N.W.2d 636 (Minn. 2013) (holding that, generally, the testimony of a 5

EQUAL EYES WINTER 2023

PAGE 28

TAX COURT, continued property owner is admissible). An owner is not required to offer a written appraisal and the tax court must consider the owner’s testimony. Id. at 639-41. As always, however, the court “determines ‘the weight and credibility’ ” of such testimony. Id. at 639 (quoting Alstores Realty, Inc. v. State, 286 Minn. 343, 353, 176 N.W.2d 112, 118 (1970)).

“When a taxpayer [succeeds in presenting] substantial evidence that [an] assessment order is invalid or incorrect, the presumption of validity is overcome, and the case is decided by the trier of fact the same as if the presumption had never existed.” Conga, 868 N.W.2d at 53 (internal quotation marks and citation omitted). The tax court must then determine the taxpayer’s claims based on a preponderance of the evidence, Minn. Energy Res. Corp. v. Comm’r of Revenue, 909 N.W.2d 569, 573 (Minn. 2018), bearing in mind that “the taxpayer retains the burden of proof throughout the proceeding.” Harmon v. Comm’r of Revenue, 894 N.W.2d 155, 159 (Minn. 2017).

Here, if the presumption is overcome, it is Ms. Vasko’s responsibility to establish by a preponderance of the evidence that she homesteaded the subject property, and what its market value is.

B.

homestead by its owner, who must be a Minnesota resident, is a residential homestead.” Put another way: [t]he Homestead Provision establishes a four-part test to determine homestead classification: 1) the taxpayer must be the owner; 2) the Subject Property must be residential real estate; 3) the Subject Property must be occupied and used by the owner for the purposes of a homestead; and 4) the owner of the Subject Property must be a Minnesota resident.

Aanenson v. Cnty. of Murray, No. C9-01-63, 2002 WL 1988199, at *2 (Minn. T.C. Aug. 22, 2002) (citing DeWester v. Cnty. of Cook, No. C7-98-45, 1998 WL 930584 (Minn. T.C. Dec. 28, 1998) (discussing Minn. Stat. § 273.124, subd. 1(a)). “It is the use, not the number of days present that matters.” Sayles v. Cnty. of Cottonwood, No. 17-CV-08-282, 2009 WL 4035666, at *5 (Minn.

T.C. Nov. 20, 2009) (granting homestead classification when the taxpayer was at the property for only about four weeks throughout the year); c.f. Neville v. Cnty. of Ramsey, No. C3-90-14682, 1991 WL 169079, at *2 (Minn. T.C. Aug. 22, 1991) (finding 120 days present in one year was not enough to establish occupancy). Finally, we are mindful that the homestead law is to be liberally construed. Denzer v. Prendergast, 267 Minn. 212, 217-18, 126 N.W.2d 440, 444 (1964).

Classification

To determine whether Ms. Vasko’s property may be classified as residential homestead, the court must look to the plain language of the statute authorizing such a classification. “The object of all interpretation and construction of laws is to ascertain and effectuate the intention of the legislature.” Minn. Stat. § 645.16 (2022). We determine the intention of the legislature “primarily from the language of the statute itself.” Brayton v. Pawlenty, 781 N.W.2d 357, 363 (Minn. 2010) (quoting Gleason v. Geary, 214 Minn. 499, 516, 8 N.W.2d 808, 816 (1943)).

Looking to the plain language of the residential homestead statute, Minn. Stat. § 273.124, subd. 1(a) (2022), “[r]esidential real estate that is occupied and used for the purposes of a

The court first finds that Ms. Vasko overcame the prima facie validity of the County’s non-homestead classification with her testimony that she and her son lived at the subject property in 2019. 12 See SMBSC, 737 N.W.2d at 558. Having overcome the presumption, Ms. Vasko next bears the responsibility to show the court she meets the elements of homestead classification by a preponderance of the evidence. Minn. Energy Res. Corp., 909 N.W.2d at 573.

Here, there is no disagreement that Ms. Vasko meets the ownership requirement, the property is “residential real estate,” and Ms. Vasko is a Minnesota resident. 13 The parties’ dispute

12

Tr. 46.

13

6

Pet.; Ex. 27 (The County notes that Exhibit 27, which is a copy of Ms. Vasko’s driver’s license, “is not a REAL ID per Minn. Stat. § 171.07, Subd. 1(f) as it is marked ‘not for federal 7

EQUAL EYES WINTER 2023

PAGE 29

TAX COURT, continued thus turns on whether Ms. Vasko “occupied and used” the subject property “for the purposes of a

garbage services were operational throughout 2019. 18 Despite having running water, there was no

homestead.” Minn. Stat. § 273.124, subd. 1(a).

appreciable water usage at the subject property for all of 2019; indeed, the water meter at the

We find, after reviewing all the evidence presented at trial, Ms. Vasko did not prove she occupied or used the subject property in any appreciable manner during 2019. There is no dispute that Ms. Vasko worked as a traveling nurse, 14 and therefore could not have been at the subject property year-round. To show that she was there, at least for some time, Ms. Vasko stated she lived there when she was not traveling for work. 15 Possibly in anticipation of the County’s case, Ms. Vasko stated that water service had been shut off at the subject property due to non-payment of garbage fees, that at other times the water was restricted due to low pressure, and that there was an obstruction in the line that prevented them from getting water service at the property. 16 Since there was no water, Ms. Vasko alleged, she and her son brought in water in order to live in the house.

17

subject property did not detect any water usage since 2016. 19 By comparison, as testified to by Ms. Lundin, Financial Director/City Clerk for the City of Lester Prairie, the average single adult in Lester Prairie uses about 2,000 gallons of water per month. 20 Although Ms. Vasko and her son need not show they each used 2,000 gallons of water per month, especially since Ms. Vasko testified they were not at the subject property year-round, the court would anticipate at least some measurable water usage during the subject year.

In further support of the argument that Ms. Vasko occupied and used the property, she introduced several envelopes addressed to the subject property and/or the property’s corresponding post office box, implying that she must have been living at the property to receive this mail.21 During trial, however, Ms. Vasko conceded that her mail was necessarily picked up at the local post office (as opposed to personal delivery to the subject property), as the postal service did not

We do not find credible Ms. Vasko’s assertion that she and her son occasionally lived at the subject property, without water, by bringing it in. Her testimony is directly undercut by the

personally deliver mail to Ms. Vasko’s neighborhood. 22 The fact that Ms. Vasko picked up her mail at the post office does not establish occupancy at or use of the subject property.

fact that for all of 2019, Ms. Vasko’s utility bills were timely paid, meaning her water, sewer, and

identification.’ ” Resp’t’s Post-Trial Br. 4 (filed Sept. 16, 2022). The court does not construe this as a challenge to the assertion that Ms. Vasko is a Minnesota resident.).

14

Tr. 59.

18

Tr. 114; Ex. B, at 15-18.

19

15

Although not stated directly, Ms. Vasko constructively stated she lived at the subject property when not traveling for work. See, e.g., Tr. 36-37, 46-48, 88-90.

16 Tr. 46-48. Ms. Vasko also introduced a series of handwritten memoranda to the County from 2019 and 2020, asking for her bills to be sent to her house or to have water service at the subject property turned back on. Id. at 34-36; Exs. 31-34. Evidence presented by the County, Ex. B, however, shows the bills were always timely paid and the water was always on.

17

Tr. 46-48. Ms. Vasko said they got around the lack of water by using laundromats, showering elsewhere, sponge bathing, and pouring water in the toilet tank prior to flushing. Id. at 46-48, 65.

Tr. 105-113; Ex. B, at 6-18. The City of Lester Prairie water metering system measures, and thus bills, for each 1,000 gallons of water used. Tr. 102. In other words, the water metering system cannot detect 999 gallons or less of water used. The water usage at the subject property prior to 2016 was minimal. Id. at 119-22; Ex. B, at 1-5.

20

Tr. 106.

21

Tr. 22-26; Exs. 1-25.

22

Tr. 68.

9

8

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PAGE 30

Board of Assessors July 13, 2021

Meeting Minutes Page 2 of 6

Approved Licensure Course Request • Practical Applications in Appraising Green Commercial Buildings: Lisa Olmen requested the board review this virtual course, sponsored by Appraisal Institute, to be considered as equivalent to a Property Type Specific course and 15 continuing education hours. The course was offered on June 23-24, 2021, prior to the board’s July 13, 2021 board meeting. The board members reviewed the course materials via email, and communicated that they all approved this course, as equivalent to a Property Type Specific course and 15 continuing education hours.

Request for Continuing Education • An Introduction the Theory & Practice of Regulation Seminars: Holly Soderbeck requested the

board review these online seminars, sponsored by National Regulatory Research Institute, for 8 continuing education hours. Jane Grossinger made a motion to approve the seminars. Matt Gersemehl seconded the motion. The motion carried.

Request for Licensure Course • Basic Income Approach: Amanda Dutcher, MAAO Education Coordinator, requested the board review this course, sponsored by MAAO, to be considered as an income course and 30 continuing education hours. Matt Gersemehl made a motion to approve this course. Mike Reed seconded the motion. The motion carried

Application for Certified Minnesota Assessor Andrea Fish made a motion to award the Certified Minnesota Assessor license to the following individuals.

• • • •

McKenna Cech, Freeborn County Dan Cook, Mahnomen County Emily Nelson, Meeker County James Warden, Isanti County

•

Andrea Wellnitz, Watonwan County

•

Eric Wuotila, Chisago County

Gary Amundson seconded the motion. The motion carried.

Application for Temporary Minnesota Assessor Andrea Fish made a motion to award the Temporary Minnesota Assessor license to the following individual.

• Alex Oldefendt, City of Eden Prairie Lori Schwendemann seconded the motion. The motion carried.

4

State Board of Assessors Meeting Minutes St. Michael City Center Tuesday, September 13, 2022

State Board of Assessors

Chairperson Jane Grossinger called the meeting to order at 8:43 a.m.

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

Anne Grunert Mike Reed Lori Schwendemann Averi M. Turner

Introduction of new Board member, Anne Grunert.

Mark Vagts, Property Tax Compliance Officer, attended the meeting.

Agenda for the September 13, 2022, meeting was reviewed. Andrea Fish moved to approve the agenda.

Lori Schwendemann seconded the motion. The motion carried.

Minutes of the July 12, 2022, meeting were reviewed. Lori Schwendemann moved to approve the minutes. Mike Reed seconded the motion. The motion carried.

Updates

Meeting Minutes

•

Form Report Update: In fiscal year 2022, 85 reports were submitted, 88 were approved, 2 were rejected and 82 assessors received their AMA. So far in fiscal year 2023, 10 reports have been submitted, 7 reports were approved, 2 were rejected, and 2 assessors received their AMA. Note: the number will vary between fiscal years, based on when the report was submitted and finalized.

•

First Year Exposure Checklist: The new updated checklist was added to the board’s website on July 14, 2022.

•

Region Meeting: Jane Grossinger & Mike Reed will be attending the Region IV meeting on September 16, 2022 at the courthouse in Itasca County.

•

Ad Hoc Committee to discuss CMA Licensure: Dave Parsons, the chair of the ad hoc committee, which was created to discuss CMA licensure for assessment technicians, provided a list of members and a summary of their last meeting on June 30, 2022. The group plans to have another meeting sometime in the near future. Lori Schwendemann attended the June 30, 2022 meeting and reported that MAAP members are excited and on board with this, going forward, they would like to see if a designation could be mandatory. They feel the education will be better for them to take more specific education geared towards clerical and technical staff needs.

•

Future Law Changes: Andrea Fish provided an update on the progress of the technical changes to 270C.9901 AMA. The Department of Revenue’s Commissioner’s office decided not to move forward with any technical changes this year. After much discussion, the board will send a letter to the Commissioner’s office asking why this proposal is not moving forward.

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PAGE 31

Board of Assessors September 13, 2022

Board of Assessors September 13, 2022

Meeting Minutes Page 2 of 5

Meeting Minutes Page 3 of 5

Approved Continuing Education Hours Requests (cont.)

Updates (cont.)

•

MAAO Executive Board Meeting Update: Jane Grossinger attended the August 8-9 meeting and provided an update. Jane reported that everyone is happy that the AMA July deadline date is over. Dave Parsons talked about the Ad Hoc committee. Amanda Dutcher gave an update on the LEAD course being offered in October and Kyle Gustafson will be attending the region meetings.

•

MAAO Instructor Policy: Patrick Chapman, President of MAAO, responded to the board’s question about an instructor policy. He stated that that MAAO decided to use MAAO Code of Conduct for the instructors. The board reviewed the document and feel this is not an instructor policy, as there are no guidelines for the instructor. The board members discussed putting together some instructor guidelines and recommend them to MAAO in the near future.

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Complaint Summary: Since July 2022, the Department of Revenue has received three new complaints, each regarding homesteads. The homestead complaints have been forwarded to the respective counties for investigation. There are two complaints currently under review by the department.

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MAAO Curriculum & Assessor Standards Committee: No updates at this time.

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Ag Outbuilding & Cost Schedule: David Parsons requested the board review this seminar, sponsored by Vanguard Appraisals, Inc., that will be held on September 16, 2022 in Marshall, MN, for continuing education hours. The board’s continuing education committee approved this seminar for 2 continuing education hours. This seminar will take place during the MAAO Region 5 meeting.

• Green Building Concepts for Appraisers: Stephanie Nyhus requested the board review this online course, sponsored by McKissock, for continuing education hours. The board’s continuing education committee approved this course for 7 continuing education hours.

• MAAO Fall Conference: Amanda Dutcher requested the board review the seminars being offered

at this conference, sponsored by MAAO, that will be held on September 27-28, 2022 in Duluth, MN, for continuing education hours. The board’s continuing education committee approved the seminars for 1.5, 2, 4, & 8 hours of continuing education.

• Residential Market Update: Melanie Putz requested the board review this virtual seminar, sponsored by MAAO Region IX, for continuing education hours. The board’s continuing education committee approved this seminar for 1 continuing education hours.

Discussion Items •

CEH Committee: Averi M. Turner, volunteered to take Gary Amundson’s place on the CEH committee.

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Region Meetings in the Future: The board decided they will revisit this discussion in a couple years.

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Disciplinary Actions: The board discussed a timeline for leaving the disciplinary actions posted on the board’s website. It was decided that once the action is two years old, it will be removed from the website.

Denied Continuing Education Hours Requests •

2022 Vanguard User Group Meeting: Teresa Ellerby requested the board review this seminar sponsored by Vanguard Appraisals, Inc., for continuing education. The board’s continuing education committee denied this course for 10.5 continuing education hours. The consensus of the committee was that the seminar did not have enough relevant assessment related education to consider it for continuing education.

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The Continuing Education Committee also denied three courses sponsored by Tyler Technologies for continuing education hours that were submitted by Dana Anderson. After additional review, the courses would not have been approved regardless, as they are only one hour in length and not from a qualifying organization that the board has approved for one-hour course minimums.

Additionally, the committee felt they did not have enough assessment-related education.

Approved Continuing Education Hours Requests • 2022 Wichita Property Tax Conference: Lisa Glass requested the board review this conference,

sponsored by Wichita State University, that was held on July 24-28, 2022, for continuing education hours. The board’s continuing education committee approved this conference for 20 continuing education hours.

• Advanced Ag Training: Lynne Freezy requested the board review this seminar sponsored by Washington County, that was held on September 7, 2022, for continuing education hours. The board’s continuing education committee approved this seminar for 8 continuing education hours.

• Advanced Management Theory: Cory Leinwander requested the board review this course,

sponsored by the University of North Dakota, for continuing education hours. The board’s continuing education committee approved this course for 30 continuing education hours.

Request for Licensure Education •

C200 - Managing Organizations and Leading People: Mark Theobald is requesting the board review this course, sponsored by Western Governors University, to be considered as a management & leadership course and 30 continuing education hours. Andrea Fish reviewed this course and is recommending it for approval. The content in this coursework covers both the organizational development and interpersonal management skills the board is looking for.

Andrea Fish made a motion to approve this course as equivalent to a Management & Leadership course and 30 continuing education hours. Lori Schwendemann seconded the motion. The motion carried.

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Board of Assessors September 13, 2022

Board of Assessors September 13, 2022

Meeting Minutes Page 4 of 5

The chairperson set the next meeting date as Tuesday, November 15, 2022, at the St. Michael City Center in St. Michael, MN at 8:30 am.

Applications for Senior Accredited Minnesota Assessor Andrea Fish made a motion to award the Senior Accredited Minnesota Assessor license to the following individual effective September 14, 2022.

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Andrea Fish made a motion to pay the expenses for the meeting. Averi M. Turner seconded the motion. The motion carried.

Lucas Onstad, Houston County

Charlie Blekre seconded the motion. The motion carried.

Gary Amundson made a motion to adjourn the meeting. Mike Reed seconded the motion. The motion carried.

Charlie Blekre made a motion to award the Senior Accredited Minnesota Assessor license to the following individual.

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Meeting Minutes Page 5 of 5

Rebecca Heili, Washington County

Lori Schwendemann seconded the motion. The motion carried.

Mike Reed made a motion to award the Senior Accredited Minnesota Assessor license to Rachel Jacobs.

Charlie Blekre seconded the motion. After much discussion, , the motion did not pass.

The board will invite Rachel Jacobs back for a second interview.

Application for Certified Minnesota Assessor •

Ashley Benson, Pennington County

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Rebecca Forsberg, St. Louis County

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Jen Muchlinski, Cottonwood County

Application for Temporary Minnesota Assessor •

Ryan Olson, Ramsey County

Applications for Accredited Minnesota Assessor •

Samuel Bedard, Crow Wing County

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Peter Blomquist, Isanti County

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David Hammerschmidt, Local Assessor

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Ryan Herlofsky, Hennepin County

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Jessie Jurek, City of St. Louis Park

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Christopher Larson, Local Assessor

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Ryan Larson, Marshall County

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Teng Thor, Ramsey County

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Rob Williamson, City of Minneapolis

Applications for Senior Accredited Minnesota Assessor •

Patricia Flaa, Polk County 5

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New Licenses

MAAO Report New Assessors 11-15-2022 thru 01-10-2023

Applicant

Employer

Bresnahan, Landon R Anoka County Fellows, Andrew Lake County Haglin, Brandon Crow Wing County Lively, Samuel J Hubbard County Miles, William R Jr Beltrami County Parenteau, Shannon R Aitkin County Primus, Shawn D Clearwater County Schroeder, Jason Washington County Studaker, Kip A Aitkin County Anderson, Tedman A Anoka County Cornellison, Teresa M Hennepin County Hainey, Shaun H St. Louis County Hamill, Benjamin S Anoka County Hile, Joseph E Goodhue County Kylander, Kimberly A Pine County Rauenhorst, Brady D Faribault County Anderson, Brian Steele County Bersie , Alex Wright County Brueland, Sandra Crow Wing County Douglas, Mitch Wright County Hansen, Benjamin A Hennepin County Jacobs, Rachel C Rock County Kral, Samantha M Sibley County Wabasha County Wagner, Jeffery J

Application Type

CMA CMA CMA CMA CMA CMA CMA CMA CMA AMA AMA AMA AMA AMA AMA AMA SAMA SAMA SAMA SAMA SAMA SAMA SAMA SAMA

11/15/22 thru 1/10/23

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