Fall 2019

EQUAL EYES

OFFICIAL PUBLICATION OF THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS

Winter 2019 Volume 41 Number 155

MNMAAO.ORG

FALL 2019 Volume 41 Number 158

The Value of Our Assessors

Fall Conference Highlights Global Assessment

Alaska

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

Michael Neimeyer, CMA

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 Value of Our

Assessors

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IN EVERY ISSUE Commissioner’s Comments 5 Presidential Perspective 6 MAAP Update 7 Classifieds 13 Top 10 14 New Faces in New Places 24 Global Assessment 26 What You Get For 29 Out of the Past 30 Transitions 31 Tax Court 33 State Board of Assessors 40

Fall Conference Highlights

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Photos used in this issue are courtesy of flickr.com and MAAO members. Thanks to all who contributed! * 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.

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From the Editor: Fall Conference this year was a big hit, both the food and the service were excellent.

The weather was a bit on the soggy side for the first few days, but it got nice long enough to enjoy some outside activities. Fall conference is one of my favorite events of the year, it is a great time to catch up with fellow assessors from different areas throughout the state. MAAO does a great job putting everything together, from the education to the extracurricular events.

Have a great fall,

Jason Jason Jorgensen Equal Eyes AssociateEditor

Where Am I? find the answer on the back cover of this issue

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Commissioner’s Comments

By Cynthia Bauerly MN Revenue Commissioner

PRISM: Parcel-level data, statewide benefits It has been two years since we completed the switch from data abstracts to PRISM (Property Record Information System of Minnesota). Since then, the Department of Revenue has worked to improve the system and help counties ensure their data meets PRISM standards.

The department uses property tax data to calculate aid for local governments, track how the property tax system is working, and analyze how proposed changes would affect it. Counties use the data for understanding market trends, working with us on agricultural values, and levy-setting purposes.

This was a big adjustment for everyone, and we appreciate your efforts to adapt and submit your property tax data in the new format. Now, that hard work is paying dividends.

PRISM Advantages PRISM’s parcel-level data is more precise, accessible, and efficient than abstracts. It provides: • Easier access to the data for counties and other department customers • More precise and nimble calculations for sales ratios and local property tax aids • Greater insights into our work and the state property tax system • More granular research and analysis of proposed changes to the system

And we’re finding new ways to share this data with counties. For example, you can: • Review, fix, or download summary reports for your county and other jurisdictions – updated within 24 hours of submission.

• Compare agricultural property values at the township level to those nearby – or statewide.

• Run your own analyses to answer questions from property owners or board members in your jurisdiction.

A year ago, we launched our Interactive Property Tax Data portal to share this data with you and we continue to improve the system. This tool lets you customize and download reports based on PRISM data at any time. Based on your feedback, we continue to expand the offerings and upgrade the portal.

The transition to PRISM provided an opportunity for all of us to clean up the data as we worked to fill in any missing information or move it into the correct data field. This improved the quality and integrity of the property tax data we all use in our daily work.

allows the department and counties to analyze the data more easily and use the results to improve our work and the property tax system.

We are confident in the ongoing integrity of this data. We’ll continue to improve how we share this data with counties and seek new ways to use the information.

PRISM represents a big step forward in how we receive, share, and use property tax data in Minnesota. More than that, it’s a great example of how MAAO and Revenue work together.

To that end, I encourage you to reach out to us with any feedback on PRISM, how it could be better, or other ways to improve our state property tax system.

Thank you for your partnership!

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

Looking Forward Ultimately, better data means more consistency in assessment and tax administration across the state – that’s good news for all of us and the Minnesotans we all serve.

PRISM works closely with eCRV (Electronic Certificate of Real Estate Value). Currently, sales lists, ratio reports, and market trend analyses all rely on PRISM data. Within a year, you’ll be able to import PRISM data directly into eCRV. This will reduce some of the manual or repeat work you’ve done in the past, since both systems track some of the same data.

Linking eCRV and PRISM in this way

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president’s perspective

By Michelle Moen, SAMA Sherburne County Assessor MAAO President What happened to my year as President of MAAO? I feel like I was just handed the gavel by Patrick Todd at our Fall Conference in 2018 and now I am preparing to hand it on to our next MAAO President. It has been an honor to serve all of the members this year.

I have to say that this opportunity has been the highlight of my career thus far. This year has given me the opportunity to meet so many members throughout the state and hear what different concerns are in each region.

Without our committee chairs, committee members and staff, this organization would not be able to have accomplished all that was done this past year. I am constantly amazed at how many members volunteer their time to making us so successful. When I reflect on the past year and start to write my last Equal Eyes article as President, some of the highlights that come to mind are the following: This year we were excited to see that our IT Committee was re-established, and we now have an IT Chair and committee members that are assigned to various tasks on our website, job postings and software/hardware needs. This committee has been diligently working on updating our website and keeping up on requests of the members for changes to either job postings, social media or committee changes/updates. I know this committee will continue to move our organization into the future with technology.

The Legislative Committee was very active this year with various topics that impact our profession. This was the first year we contracted with Matt Hilgart with AMC. The relationship with AMC went very well and MAAO plans to continue this moving forward into next year’s session. Yearly, this committee tries to keep on top of any issues that will impact our offices and the taxpayers. The Legislative committee

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always welcomes members that have an interest on legislative matters to reach out to them.

Our Agriculture Committee finalized the Grain Elevator Manual and it will be ready for the members to access through the website soon. This committee continues to focus on an Advance Agriculture course anticipated to be offered in 2020.

The Residential Committee plan to have the 2-day course available in 2020 for the members to attend. The four modules in development are: Quintile, Accessory: Structures/Dwelling Units, Modular/Mobile Home Construction and Fee Appraisal and Appeals.

Executive Board approved the Vendor Sponsorship for our Equal Eyes editions at the May meeting. This was a collaborated effort with our Finance Director, Kyle Holmes; Jason Jorgensen, Associate Equal Eyes Editor and Lori Thingvold, Equal Eyes Editor; and our Treasurer, Reed Heidelberger. I want to thank them for the work they put into this project. The vendors have been contacted and the first Equal Eyes edition in the New Year will kick off this opportunity.

Conference Content Committee has done a lot of work this year making sure we all get some quality education at our conferences.

We said goodbye to Janelle Disrud as the Co-chair of the committee this year and are actively looking for another co-chair.

New members are always welcome to join and if you have an interest please reach out to this committee or one of the Executive Board Officers. Throughout this year, we have been kept up to date on the process of developing the AMA Standards by our Curriculum and Standards Committee. The

Executive Board did indicate their support at our May meeting, and this will be launched at the Fall Conference. The premise is to use these Standards to ensure members know the expectations to have their AMA license.

Moving forward, this committee will be creating the CMA and SAMA Standards.

Dan Blonigen was introduced as the CIA Committee chair at our May meeting.

This committee works closely with the Tax Court committee throughout the year to keep us informed on tax court decision and Commercial trends and changes.

These two committees provide several educational opportunities for us each year at our conferences and are great resources to the members regarding court cases and commercial/industrial issues.

These are just a few of the highlights from some of our activities this year. Every Executive Board meeting we hear updates from the various committees and Region Directors. Based on those updates, I know all of you are very busy in your daily work and then you still find time to volunteer to be part of this great organization. I thank all of you for what you do and continue to do for MAAO. This has been an exciting and rewarding year for me serving as the President of MAAO. I do appreciate the support of the members. I also want to do a special thank you to the wonderful staff of Isanti County for supporting me during my term.

I will see many of you at our Fall Conference at the end of September at Sugar Lake Lodge.

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

2019 MAAP Summer Workshop

Written by Samantha Erpelding City of St. Cloud MAAP Past President 2019-2020

The annual MAAP Summer Workshop was held August 15-16, 2019 at the Willmar Conference Center in Willmar, MN. There were 72 members in attendance.

Topics covered this year: • Homesteads – an overview of homestead basics including ownership types, duplicate homesteads and social security numbers, presented by Jessi Glancey from DOR • *NEW Breakout Sessions* including homestead application review, Board of Assessors website and eCRV update – presented by Eben Johnson, Bobbi Spencer and Lisa Dejoras from DOR • Veterans with disabilities and surviving spouses, presented by Jessi Glancey from DOR • Disaster Abatements, presented by Eben Johnson from DOR New officers were elected during the luncheon business meeting. Amanda Lee will be serving as President for 20192020, Jenna Takemoto was elected Vice President for 2019-2020. Lisa Hawkins was elected Conference Coordinator.

Doris Huber and Lacy Standke are serving as Education Board Members for 2018-2020 and Debbie Maresch is serving as Executive Board Member for 2019-2020.

Thank you to MAAO for providing scholarships once again for our members to use towards the 2020 Summer Workshop.

Thank you again to MAAO for your continued support!

If anyone is interested in becoming a MAAP member, the annual membership fee is $10.00. Contact any MAAP Officer for details.

Amanda Lee

Jenna Takemoto

Jessica Arneson

President 2019-2020

Vice President 2019-2020

Secretary/Treasurer 2019-2021

Mower County 507-437-9440

Sherburne County 763-765-4900

Washington County 651-430-6097

amanda.lee@co.mower.mn.us

Jenna.takemoto@co.sherburne.mn.us

Jessica.arneson@co.washington.mn.us

Samantha Erpelding

Lisa Hawkins

Past President 2019-2020

Conference Coordinator 2019-2021

City of St. Cloud 320-255-7203

Olmsted County 507-237-4077

Samantha.erpelding@ci.stcloud.mn.us

Hawkins.lisa@co.olmsted.mn.us

Doris Huber

Lacy Stanke

Education Board 2018-2020

Education Board 2018-2020

City of Marshall 507-537-6771

Steele County 507-444-7438

Doris.huber@ci.marshall.mn.us

Lacy.stanke@co.steele.mn.us

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e s a c w o h S e Th of ul a P . t S The Value of Our Assessors

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.

Written

by Mike Harvey, He then hired the Boston firm ofSAMA Irving and Benton Assessor Casson to finishCounty 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

Assessors defend the tax base, make sure all new construction is picked up and ensure existing properties are valued at their fair market value along with ensuring the proper classification for all groups of property. We drive the roads, inspect reappraisal properties, measure new construction, verify sales and interview both homeowners and business personnel alike. Assessors are the boots on the ground of local government. We have collective insights and experience unrivalled by other entities. We also have a great responsibility to act in an ethical manner with the information we collect, analyze, store and portray for public viewing.

Written By Missy Manke Wright County Editorial Committee Member

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the value of our assessors, continued from the production tax so long as the output of the facility is greater than one megawatt.

Attracting & Retaining Tax Base

Attracting & retaining tax base, although not a primary or secondary job of an assessment department, is certainly a focal point for the policy makers we report to.

It’s likely the assessor will be asked for valuation assistance and appraisal expertise on many different projects throughout their respective areas. These can include new construction estimates, right of way valuation impacts and renewable energy developments. It’s important for assessors to remain independent, impartial and objective while understanding the needs of their communities.

districts provide ancillary benefits such as local jobs and business traffic with no immediate tax base reward.

High tax generating properties like commercial/industrial and market rate apartments are highly sought after for their tax base contributions. They create competition between jurisdictions for marquee assets; hence, the creation of the Metropolitan Fiscal Disparities Program to share commercial tax base growth in the metro. Real estate professionals are constantly on the lookout for redevelopment opportunities in high traffic areas that create value for investors and hopefully, the jurisdictions themselves. The 394 corridor between Minneapolis and Minnetonka is a prime example of some of this. These changes have the potential to meaningfully grow the tax base, but the needs of the community as a whole are equally important.

Each community has a unique mission, vision and strategic priorities that achieve certain goals for the local region. All of these initiatives require private and public investments to sustain. Policy makers play a critical role in determining appropriate land uses and zoning for their respective areas to drive or inhibit economic growth A new push towards renewable energy as they see fit. Their vision and reliance installations is also providing a boost to tax on professionals with business acumen are bases with even greater revenue benefits critical to planning efforts. Assessors have a treasure trove of data and insights that can contribute to this process.

Along with keeping levy increases reasonable, local officials are constantly striving to keep effective tax increases low while maintaining or increasing the services & infrastructure they provide; a task that is increasingly difficult (as more taxpayers use government services.) Attracting growth in the tax base has long been the tool that most policy makers use to achieve this.

Over the years they’ve tried TIF districts, Job Z and many other programs to bolster the communities they serve with varying degrees of success. Often times these

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In Benton County, a proposed Regal Solar project is estimated to add $220,000 in production taxes to township and county coffers each year if approved by the Public Utilities Commission. This, along with commercial classification of the land, has the potential to increase the properties tax efficiency by nearly 10 times its current use. Currently the property is classified as agricultural homestead. This can serve taxpayers well if there’s no apparent highest and best use that better maximizes the property attributes. Some considerations for this may be the amount of public services an entity will require after it is built. Will the cost to provide police protection, road maintenance and utilities outweigh the benefits of the proposed development?

Overall property makeup and general aesthetics are also considerations which I will avoid discussing for brevity. In short, assessors can provide planning value in many of these situations due to their extensive interaction with real estate and its respective owners.

Finding ways to boost the tax efficiency of proposed developments is one way assessors can contribute to development conversations; reviewing plats, rezoning requests and variances are another if we’re asked. Thoughtful development agreements can ease enforcement burdens and traffic problems on jurisdictions down the road. Many of our assessment experts are cross trained in business, appraisal, construction and real estate functions along with years of general government

the value of our assessors, continued

experience. We attend meetings in various townships and cities and can provide grass roots perspectives that are unique to policy makers. Although we can’t provide specific market value recommendations, our research and repository of knowledge can aid in these discussions to avoid oversupply of certain property types or warn of potential headwinds. We have specific neighborhood knowledge that other’s may not be aware of.

Many times, something that looks good on paper doesn’t work well in practice (think $200K houses in a $400K neighborhood.)

Mixed use developments also require careful planning and attention to make sure we’re not wasting land which is a jurisdictions scarcest resource for future growth and value appreciation. Appraisal Principles guide valuation considerations and your assessor is a great asset. Our job specific requirements, training and general networking make us valuable resources for many improvement projects throughout the county.

Current & Future Developments

Today’s data intensive decisions are increasingly handled in the digital realm.

Homeowners, developers, tax representatives and investors are looking at our websites for much of public information we store. Having a healthy public website will assist decision makers on public private partnership opportunities further reducing business friction. Can they easily find what they need from planning and zoning? How about a tax estimate? Do they see your jurisdictions vision, mission and values aligning with their potential workforce and customers?

Does your staff articulate these ideals? As homeowners & businesses scout places to call home they are looking for competent people and systems to invest in.

and resourceful. We provide Education as a Service (EaaS) along with the many other hats we wear. Many companies have evolved past the typical cheap land/ cheap labor model. That’s not to say these inputs don’t matter but companies are also looking for community amenities, an educated workforce (including government employees) and logistical efficiencies.

The last mile is the frontier being sought by companies for physical and digital assets alike. They are also searching for neighborhood amenities that will attract a talented workforce. These are the efficiencies Walmart, Amazon, Walgreens, Whole foods and a whole host of other businesses are repositioning for.

They want locations, amenities and zoning that support this infrastructure to ease the cost of doing business. Small businesses are looking for this too. Can they own a business downtown and live upstairs? How hard is it to walk from business to business?

Are parking, traffic and access concerns driving away customers? Municipalities that constantly review zoning and create lasting relationships can leverage changing tides for growth. Assessors can provide guidance and point people to available resources via

the website. We aggregate GIS data and property demographics that have great value to prospective citizens and businesses alike.

Just having this information is one thing but can actionable insights be drawn from it?

Is the format useful? Having data available for mobile device consumption provides greater flexibility for today’s workforce but is the user interface polished? Stopping to ask ourselves whether the data we provide is useful for today’s customers is a good reflection point and part of the continuous improvement process. Assessors receive many inquiries that can help shape the way we provide service via our digital infrastructure.

Opportunities With Technology

As the labor-intensive functions of our job evolve through technology (aerial & street level imagery, infrared measuring, dashboard functionalities, artificially intelligent model algorithms & machine learning), there are some functions assessors will continue to provide value in and others we may need to re-tool. Sales verification, data collection, model calibration & appeals handling probably aren’t going anywhere. We need passionate, customer service-oriented people to drive the human interaction

Assessors add value by being knowledgeable

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the value of our assessors, continued

piece while we adopt modern technologies.

Explaining our work and the systems we use for doing it are non-negotiable.

calibration, public outreach and education efforts.

How we build new models and the statistical significance behind them may require new training but much of the software for doing this is already available. Tweaking it to reflect changing consumer tastes and preferences will be challenging though.

We can now adjust property values with models that include, proximity to amenities, traffic noise, air rights & direct sunlight if we build sophisticated vectors and actively seek the best inputs. This will make field data, sales verifications and phone calls even more important to the data integrity of these models.

Communities have to decide whether economic growth is a priority. They also must decide what technologies they’re going to invest in their workforce. These decisions might limit the creative ways we analyze data and the models we build. An assessor in this environment can still provide consulting value but the capabilities of their system for analyzing data won’t be robust.

Indigenous taxpayers stand to profit from proper planning or suffer from the lack thereof as capital and entrepreneurship move faster than land and labor.

Final Remarks

Aggregation tools are moving forward around the globe with companies that can take your photos, provide you measurements, identify missing buildings and streamline your appeals process.

Small jurisdictions will always have limited resources to invest and sometimes the insights don’t justify the expense. Shifts to urban areas create scarcity in rural communities that require creative thinking.

These data points can be incorporated in our models too. This gives assessors an opportunity to focus on human centered interactions rather than mundane tasks.

Some communities have found themselves reeling from debt in the aftermath of a failed business growth opportunity and even the savviest of consulting firms have provided guidance that fell short of rosy expectations.

In short, due diligence is a must prior to committing taxpayer funds for growth ideas.

Once these new technologies are in place, we will get more time to focus on model

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This further emphasizes the need for a multitude of counselors on development projects, one of those being your assessor.

Our jobs continue to be the timely, uniform and fair valuation of properties for ad valorem tax purposes, not the supporting of the tax base.

How that tax base changes over time however should be a discussion with all stakeholders, and the assessor may be one of the best resources available.

As new generations interact with the assessor’s office for the first time, what will they find? I’m hopeful the depth of our experience and ability to transform our roles will create new synergies and adjacencies with the public we serve.

EE

Classifieds 13000 Mount Curve Ave Minneapolis $5,995,000

By Amber Hill, CMA Polk County Editorial Committee Member

Take a peak inside this mansion sitting on acre on one of the highest points in the city. Listed on the National Historic Registry this is the first time in thirty-five years the property has been on the market.

This home was built in 1903 and is approximately 14,399 square feet.

Inside there are ten bedrooms, three full bathrooms, five three-quarter bath, and three half baths. Outside boasts a pool, multiple terraces, and guest quarters. Guest quarters are two bedroom two bath garden level apartment, cabana, and third floor quarters. Garage has been expanded and could accommodate as many as seven cars.

Property was originally listed in May of 2018 for current asking price.

2019 Taxes $54,135.12 Estimated Market Value $3,045,000

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The Top 10

Mistakes Made during the first 10 minutes of your workday

By Jamie Freeman, SAMA Clearwater County Editorial Committee Member

If you want to get ahead in life, you are going to have to try to be as productive as possible.

Think about how you spend the first 10 minutes of your workday. Do you waste time talking? Do you watch a YouTube video? Catch up with the news? Although it feels like no time at all, how you spend the first 10 minutes can make or break the rest of your day.

1) You’re late. This is huge. You could be sabotaging your workday before it even begins.

•

A recent study found that bosses tend to see employees who come in later as less conscientious and give them lower performance ratings… even if those same employees work later.

2) Drinking coffee too early. It turns out, drinking coffee in the morning is actually one of the

worst times of the day to drink coffee. Who knew? Research shows that the best time is actually after 9:30 a.m. Apparently, the stress hormone cortisol, which regulates energy, generally peaks between 8 a.m. and 9 a.m. When you drink coffee during that time, the body starts producing less cortisol, and depends more on caffeine.

3) Not saying hi to the gang. The one thing all successful people do when they arrive at work,

no matter their mood or schedule, is to greet to their coworkers. Greeting others with an upbeat smile puts forth those good vibes and makes you more approachable. Just don’t chat too long and make you late for work.

4) Starting your work without a schedule in mind. Make sure you know where your day is headed. Do you have a meeting that you have to prepare for? Is there a deadline approaching?

A quick review of your daily and weekly calendar is a good indicator of what your top priorities should be for the day.

5) Starting your day by answering every email in your inbox. Once you settle into work, it’s tempting to dive right into the emails that arrived overnight. When you do this, you’re in danger of letting others set your agenda for the day instead of focusing on your schedule. The first 10 minutes of the workday should be spent quickly scanning and prioritizing emails. That way you can see if there is anything urgent that needs to be added to your daily schedule. Simply plan to answer the rest of the emails at a later time.

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Top 10

mistakes made during the first 10 minutes of your workday, continued

6) Starting several tasks at once (multitasking). Because you have so much energy in the morning, you might feel as though you can do a million different things at once. However….A study published in Experimental Economics measured the impact of multitasking on productivity and found it to be “significantly negative”, with multitaskers performing worse in tasks than those working sequentially.

7) Completing the easiest tasks first. Take care of those difficult tasks sooner rather than

later. Procrastination, when it comes to tough jobs, is probably the biggest detriment to our productivity. When you do your difficult tasks first, your other tasks won’t seem nearly as bad.

•

“Eat a live frog first thing in the morning and nothing worse will happen to you the rest of the day”.

-Mark Twain

8) Opening up a web browser first thing in the morning. A recent survey by Webtrate

shows 36% of workers said they lost an hour or more every day to checking social media feeds and reading personal emails. If you have fallen into this trap, you really should consider breaking this bad habit.

9) Scheduling early morning meetings. Morning meetings could be a waste of your cognitive

resources. The start of your day should be earmarked for those tasks that require more focus and concentration. It makes more sense to schedule meetings for low-energy times, like early or midafternoon.

10) You don’t take time to clear your mind. Maybe you had a fight with your partner over

breakfast. Or the drive to work was less than pleasant. Don’t let those experiences distract you from the work that needs to be done today. Take a moment to push those negative thoughts aside before you enter your workplace.

HAVE A GREAT DAY

HAVE A GREAT DAY

Full of of productivity goodvibes vibes full productivityand and good

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Best of Fall Conference

Photo Contest Winner Stacy Honkomp Douglas County

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fall conference

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New Faces In New Places

By Mike Bjork, AMA Washington County Editorial Committee Member

Niki Benda

Property Appraiser, Nobles County

Scott Bullock McLeod County

Heather Bruley

Heather begins her new position as the Kittson County Assessor in September. She obtained her S.A.M.A. accreditation this past January and is transitioning from Polk County where she worked all areas: residential, commercial, apartments, industrial, and agricultural. She and husband Josh have three children, who keep them busy with hockey, dance, and pageants. In her free time, Heather enjoys cooking, golf, gardening, weekends at the lake, and following the Vikings.

Dan Cook

Appraiser Trainee, Mahnomen County

Joe Tschida

County Assessor, Swift County

Please send New Faces info and photos to michael.bjork@co.washington.mn.us

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Assessor Crossword Residential Building Construction

Across

3. may be used to verify dimensions 5. a window style 8. supporting parts of a foundation 12. character of the building form & ornamentation 14. let the sun in 15. a type of siding

Down

1. not a garage 2. used in bathrooms 4. fixture that hangs from the ceiling by a rod or chain 6. most US homes are built with this framing 7. another name for split foyer 9. one story house 10. a type of door 11. sketch of house/garage 13. a style of roof

Answer key found in the back of this issue

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Global assessment

By Mike Bjork, AMA Washington County Editorial Committee Member

Alaska

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T

he state of Alaska is considered by many to be the last frontier for its vast spaces, rugged mountain ranges, and varied wildlife.

It may be somewhat surprising to learn that the state motto is not the “Last Frontier” or even the “Land of the Midnight Sun.” Rather, the official state motto, chosen in 1967, is “North to the Future” and is intended to represent the area as a land of promise.

Originally controlled

by Russia, the territory of Alaska of was purchased by the United States on March 30, 1867, for $7,200,000, or $0.02 per acre. The equivalent in purchasing power in 2018 dollars would be $122,160,081.

I n t e r e s t i n g l y, t h e transaction was not popular among the general populace of either country. Russians wondered why their government would essentially give away land that their country had dedicated time and resources towards developing.

Americans questioned the value of obtaining land perceived to be inaccessible and located in the frozen north. Russia had realized limited financial benefits from the Alaskan territory, and more pressing at the time was the need for money to finance their participation in the Crimean War. The United States came out as the clear winner in this transaction. Gold mining began in 1870, which helped bring people and additional development. In 2015 alone, over $1 billion gold was mined in Alaska.

In terms of land area, Alaska is the largest state in the United States by a wide margin.

It consists of 365,481,600 acres, which constitutes approximately 16% of the total land area of the U.S. The combined areas of the next three largest states, Texas, California, and Montana, while close, are not equal to Alaska’s land area.

In contrast to the immense size, Alaska is sparsely populated. According to the U.S. Census Bureau, the 2018 population was 737,438 people. This ranks 47th in the U.S. and constitutes just 0.23% of the national population. Approximately 113,565 people, or 15.4%, of the state population, are Alaska Natives or American Indians.

property; and c) appears at the scheduled hearing, or in the event that the appeal is resolved prior to the hearing.

Alaska is comprised of a significant land area and a relatively minor tax base. What really makes things interesting is the land ownership.

The government is the primary land owner in the state of Alaska.

In terms of assessment practices, Alaska essentially mirrors Minnesota. Alaska is a 100% market value state where property is given its full and true value as of January 1 of the given assessment year. State statute defines full and true value as the estimated price that a property would bring in an open market between a willing seller and a willing buyer both conversant with the property and with the prevailing general price levels.

Property assessment notices are mailed on January 15, and owners have thirty days from the mailing date to formally appeal their assessment; an additional fifteen days are given to submit evidence. It is notable that Alaska requires a filing deposit with each appeal. The deposit is based on the assessed value ($1 to $99,999= $30 fee; $100,000 to $499,999= $100 fee; $500,000 to $199,999= $200 fee; greater than $2,000,000= $1,000 fee). The deposit will be refunded in the event that the property owner: a) provides required data; b) provides access to the

Native people have ownership of roughly 10% of the state and private ownership constitutes approximately 1%. The remaining majority, 89%, is government owned; federal controls 61% and the state holds 28%.

For perspective, the is 224,135,900 acres of federally owned land in Alaska still exceeds the combined total land area of the states of North Dakota, South Dakota, Minnesota, Iowa, and Wisconsin by 8,904,150 acres. The combined total land area of Florida, Georgia, and Alabama establish an approximate representation for the amount of state owned area in Alaska.

Federal land ownership is very common, with 27.4% of the total U.S. land area being controlled federally.

However, the amount of federally owned land in Alaska is number one by a significant margin, and is disproportionate to the remaining forty-nine states. Approximately 36% of all federally owned land is in Alaska.

It is perhaps not surprising that land ownership is a controversial topic. The residents of the state have been limited to one percent of the state for land development and active/intense use. The limited developed area constitutes the tax base for the state as federally owned, state owned, and native owned lands are exempt.

The Alaska State Ownership of Federal

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Land Initiative was passed on Nov. 2, 1982 state ballot. The initiative claims state ownership of all federal land in Alaska except national park areas, national monuments established before 1977, native corporation selections, land controlled by the Department of Defense or the Alaska Power Administration. The state holds this land in trust for the people of Alaska until terms and conditions for its disposal are prescribed by law. There are approximately 580,000 acres currently in the state’s land disposal bank for eventual lease or sale.

market. Furthermore, the state distributes some of the funds’ earnings every year to each adult resident; the 2017 distribution was $1,100 per person.

with consideration to the long-term welfare of the state, in a manner that is transparent, sustainable, and diversified.

It is a complicated situation with a myriad of different perspectives and possible outcomes. Opinions are easy, compromise is difficult. The hope is that decisions are made

There are two distinct camps with contrasting opinions held by residents, non-residents, and politicians. There are many that maintain a conservationist perspective, recognizing Alaska as one of the last truly pristine natural places left on the planet, and prefer to both maintain and protect the land in its natural state. There are others, including the current Trump administration, that strive to see the land developed and used for commercial purposes such as oil drilling, gas drilling, and logging.

The major industries in Alaska are tourism, fishing, oil production and gas production.

Recent history has seen consistent growth in tourism, with each year setting a new record and topping the previous year’s high.

People want to see the wildlife, sea life, mountains, and glaciers in a pristine state. They consistently come from far and wide, and with it they bring their tourism dollars, with an estimated $2.4 billion in 2015 attributed to the economy.

Similarly, 2016 fish exports were valued at over $3 billion.

The opposite argument is rooted in the fact that there is no state income or state sales tax. The state has set aside some money from oil production into a permanent fund that accumulates value on the stock

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SOURCES: Ballotpedia.org Alaska Department of Natural Resources Sewardcity.news U.S. Congressional Research Service: “Federal Land Ownership and Data” “Why Did Russia Sell Alaska to the United States?” Georgy Manaev

EE

By Amber Hill, CMA Polk County Editorial Committee Member

What You Get For Tillable Acreage Roseau County Sold August 2019 84 Acres; 29.5 Tillable $120,000

Ottertail County Sold August 2019 80 Acres; 32.7 Tillable $238,500 with $6,500 in Personal Property

Kittson County Sold August 2019 160 Acres; 128 Tillable $106,400

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out of the past Remembering Yesterday 5 Years Ago—2014 •

•

The first part of a three part series The New Vikings Stadium was published.

In Ford Motor Co. vs.

Ramsey County it was ruled that the 2006, 2007, 2008, 2009, and 2010 estimated market values be decreased significantly.

10 Years Ago—2009 •

Rebecca Malmquist wrote Don’t Forget to Breathe…It’s Only Change regarding staffing changes due to retiring and changes throughout MAAO.

20 Years Ago—1999 •

•

Dave Armstrong, Le Sueur County Assessor, was the new MAAO President. Dave’s goals for the upcoming year were to get our MAAO website up and running 100%. The plans were that membership and registration for conferences and seminars would be completed on the website. Secondly, Dave wanted to set up a liaison between MAAO and MACO to work together on legislation that affects all land record offices.

Craig Theis receives the first Dan Fanklin Memorial Scholarship Award.

Jesse Ventura published his autobiography: I Ain’t Got Time to Bleed: Reworking the Body Politic From the Bottom Up

25 Years Ago—1994 •

15 Years Ago—2004 •

•

The Minnesota State Board of Assessors consisted of: Steve Behrenbrinker as Chairperson, Deb Volkert as Vice Chairperson, Gerald Garsk as Secretary, Keith Albertsen, Lila Benson, Andrew Gerbozy, Jan Jackson, and John Krueger Provisions of a new law prohibited almost every gift to any local (city and county) official.

30 Years Ago – 1989 • •

IAAO celebrates 50 years.

Baby boomers boosted the real estate market. The national median price for a new single-family home was $104,500, compared to $55,700 in 1978. Today, air conditioning, microwaves, garbage disposals and trash compactors are considered standard items. Fifteen years ago, they were considered luxury items.

City or township assessors in assessing jurisdictions that required a specific appraisal designation (i.e. SAMA, AMA, and CMAS) had to obtain this designation by January 1, 1990.

Failure to obtain the designation meant they would be dismissed from that assessing position. The State Board of Assessors decided that NO extensions of time would be given.

35 Years Ago - 1984 •

The MAAO joined hands with IAAO of MN after a vote at the annual conference.

40 Years Ago - 1979 •

•

The Computer and the Assessor – “The big black box, the super calculator, also known as the COMPUTER will affect all of us in our day-to-day existence and will soon come into the area of property valuation.”

MCIS Consortium computer plan aired. In line with using the computer in local government, the counties of Cass, Chippewa, Cook, Itasca, Sherburne, Wright, and Yellow Medicine formed a consortium called MCIS (Minnesota Counties Information System). It was a joint powers organization established to develop and implement computerbased information systems.

5 Years Ago—2014 •

•

The first part of a three part series The New Vikings Stadium was published.

In Ford Motor Co. vs.

Ramsey County it was ruled that the 2006, 2007, 2008, 2009, and 2010 estimated market values be decreased significantly.

10 Years Ago—2009 •

•

20 Years Ago—1999 •

•

Dave Armstrong, Le Sueur County Assessor, was the new MAAO President.

Dave’s goals for the upcoming year were to get our MAAO website up and running 100%. The plans were that membership and registration for conferences and seminars would be completed on the website.

Secondly, Dave wanted to set up a liaison between MAAO and MACO to work together on legislation that affects all land record offices.

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•

Craig Theis receives the first Dan Fanklin Memorial Scholarship Award.

Jesse Ventura published his autobiography: I Ain’t Got Time to Bleed: Reworking the Body Politic From the Bottom Up

25 Years Ago—1994 •

Rebecca Malmquist wrote Don’t Forget to Breathe…It’s Only Change regarding staffing changes due to retiring and changes throughout MAAO.

15 Years Ago—2004

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By Amber Hill, CMA Polk County Editorial Committee Member

•

The Minnesota State Board of Assessors consisted of: Steve Behrenbrinker as Chairperson, Deb Volkert as Vice Chairperson, Gerald Garsk as Secretary, Keith Albertsen, Lila Benson, Andrew Gerbozy, Jan Jackson, and John Krueger Provisions of a new law prohibited almost every gift to any local (city and county) official.

35 Years Ago - 1984 •

IAAO celebrates 50 years.

Baby boomers boosted the real estate market. The national median price for a new single-family home was $104,500, compared to $55,700 in 1978. Today, air conditioning, microwaves, garbage disposals and trash compactors are considered standard items. Fifteen years ago, they were considered luxury items.

The MAAO joined hands with IAAO of MN after a vote at the annual conference.

40 Years Ago - 1979 •

30 Years Ago – 1989 • •

City or township assessors in assessing jurisdictions that required a specific appraisal designation (i.e. SAMA, AMA, and CMAS) had to obtain this designation by January 1, 1990. Failure to obtain the designation meant they would be dismissed from that assessing position.

The State Board of Assessors decided that NO extensions of time would be given.

•

The Computer and the Assessor – “The big black box, the super calculator, also known as the COMPUTER will affect all of us in our day-to-day existence and will soon come into the area of property valuation.”

MCIS Consortium computer plan aired. In line with using the computer in local government, the counties of Cass, Chippewa, Cook, Itasca, Sherburne, Wright, and Yellow Medicine formed a consortium called MCIS (Minnesota Counties Information System). It was a joint powers organization established to develop and implement computer-based information systems.

transitions Best Wishes Upon Retirement

Recent and upcoming retirements Byfrom around the state‌ Nancy Gunderson, Clay County Editorial Committee Member

Kittson County - Marian Paulson, County Assessor and Lynette Snare, Deputy Assessor

Marian retired after 46 years of service with Kittson County. Marian began her employment in the assessment field on April 1, 1973. She became the County Assessor in October of 1986.

Marian and her husband Larry, who is also retired are planning on moving to Thief River Falls to be near their daughter and family. They are excited about having another grandchild this October.

Marian’s retirement plans involve spending lots of time with her family and gardening.

Lynette retired after 13 ½ years of service on June 27th as well.

Congratulations Marian and Lynette!

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TRANSITIONS, CONTINUED Becker County - Steve C. Carlson, County Assessor

Steve started as a local assessor in 1991 while still farming full time. After selling off the livestock, he started his full-time employment with Polk County as an appraiser in 1997, which was three days after the historic flood in East Grand Forks. In 2012, Steve was hired by Becker County as their County Assessor.

Steve and his wife, Devra have two children – Jason and Jessica and six grandchildren, who range in age of 3 to 18. While no major plans at this time, his retirement might involve some part-time consulting for absentee landowners, gardening, wine making, golfing, and going to those special grandchildren’s events.

Steve will be retiring November 1st. Let’s all wish Steve the best in this new chapter of his life.

Also, Congratulations to: Fillmore County - Ron Vikre, Appraiser and Cindy Blagsvedt Goodhue County - Betty Schultz, County Assessor and Peggy Trebil, Commercial Appraiser Houston County - Carl Ask Morrison County - Michael Trettel Michael will be retiring from Morrison County on September 6. He is currently working as a commercial appraiser and has been with the office for almost thirty-one years.

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TAX COURT walmart vs. mille lacs county 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

Provided by Bobbi Spencer Minnesota Department of Revenue

State Board of Assessors Meeting Minutes St. Michael City Center Tuesday, July 16, 2019

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

Board members in attendance: Joy Kanne Gregg Larson Mike Reed Lori Schwendemann

Gary Amundson Charlie Blekre Jane Grossinger Reed Heidelberger

Andrea Fish was unable to attend.

Agenda for the July 16, 2019 meeting was reviewed. Reed Heidelberger moved to approve the agenda.

Jane Grossinger seconded the motion. The motion carried.

Minutes of the May 21, 2019 meeting were reviewed. Gary Amundson moved to approve the minutes.

Mike Reed seconded the motion. The motion carried.

Closed Minutes of the May 21, 2019 meeting were reviewed. Reed Heidelberger moved to approve the minutes with changes. Joy Kanne seconded the motion. The motion carried.

Updates ● Form Report Update Submitted Reports

Dates July 1, 2013–December 31, 2013 January 1, 2014– December 31, 2014 January 1, 2015 – December 31, 2015 January 1, 2016 – December 31, 2016 January 1, 2017 – December 31, 2017 January 1, 2018 – December 31, 2018 January 1, 2019 – July 12, 2019

40

Approved Reports

Rejected Reports

Reports being Graded

6 26 33 59 27 26 13

6 26 32 58 26 24 10

0 0 1 1 1 2 3

0 0 0 0 0 0 0

Passed Reports (7/1/2013 – 07/12/2019)

Received AMA

Received SAMA

Received CMAS

Have not applied for AMA

182

123

12

5

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state board of assessors meeting minutes, continued

Board of Assessors July 16, 2019

Meeting Minutes Page 2 of 4

Updates (cont.) ● Unlicensed Assessors: As of July 1, 2019 there were 90 assessors that did not renew their license by June 30, 2019. Out of those 90 assessors there were 2 County Assessors that did not have valid licenses on July 1, 2019. The Department of Revenue sent out an email on July 11, 2019 to all of the County Assessors with a list of assessors that had not renewed as of July 1, 2019.

● MAAO Education Committee update from Gary Amundson: Gary reported there were no

recent meetings, the committee is working on soft skills for the standards and are getting them ready to launch at the Fall Conference.

Approved Continuing Education Hours Requests ● 21st Annual Real Estate Trends Seminars – Residential & Commercial: Alex Hazard requested CEH’s for these seminars held on June 6, 2019 in St. Paul, MN sponsored by North Star Chapter of the Appraisal Institute. The board’s continuing education committee approved this request for 8 continuing education hours. ● 49th Annual Wichita Program: Holly Soderbeck requested CEH’s for this conference that was held on July 29 – August 1, 2019 in Wichita, Kansas sponsored by Wichita State University. The board’s continuing education committee approved this request for 20 continuing education hours. ● MAAP 2019 Summer Workshop: Samantha Erpelding requested CEH’s for this workshop that was held on August 15 - 16, 2019 in Willmar, MN sponsored by Minnesota Association of Assessment Personnel (MAAP). The board’s continuing education committee approved this request for 10 continuing education hours. ● NAPPI Personal Safety Training: Kathryn Frette requested CEH’s for this training that was held on June 6, 2019 in Olmsted County, MN sponsored by Non-Abusive Psychological and Physical Intervention (NAPPI). The board’s continuing education committee approved this request for 4 continuing education hours.

Denied Continuing Education Hours Requests ● Evaluations, Desktops & Other Limited Scope Appraisals: Stephanie Nyhus requested CEH’s for this online course sponsored by McKissock. The board’s continuing education committee denied this request for 4 continuing education hours. The consensus of the CEH committee was that this seminar did not have enough assessment related education to consider it for continuing education.

Request for Licensure Course Zachary Mahan is requesting the board to review the General Appraisal Income Approach course sponsored by McKissock to be considered as equivalent to a Licensure course. After the board reviewed the materials it was decided that more information was needed. Reed Heidelberger made a motion to table this request until more details could be provided. Charlie Blekre seconded the motion. The motion carried.

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state board of assessors meeting minutes, continued

Board of Assessors July 16, 2019

Meeting Minutes Page 3 of 4

Applications for Certified Minnesota Assessor Gary Amundson made a motion to award the Certified Minnesota Assessor license to the following individuals.

Jason Borman, St. Louis County Brett Fellbaum, Morrison County Christian Huskey, City of Brooklyn Park Robert Semaan, St. Louis County Christopher Theissen, City of Minneapolis Jane Grossinger seconded the motion. The motion carried.

Applications for Temporary Minnesota Assessor Joy Kanne made a motion to award the Temporary Minnesota Assessor license to the following individual.

Ryan Herlofsky, Hennepin County Reed Heidelberger seconded the motion. The motion carried.

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

Traci Balder, Local Assessor in Benton County Matt DeFlorin, Dakota County Wendy Iverson, Dodge County Henry Ndawula, Washington County Renee Thorpe, Mower County William Toelke, Dakota County Mike Reed seconded the motion. The motion carried.

Application for Senior Accredited Minnesota Assessor Jane Grossinger made a motion to award the Senior Accredited Minnesota Assessor license to the following individuals.

Tim Bulger, Scott County Wesley Hanson, Hennepin County Patrick Maghrak, City of Fridley Reed Heidelberger seconded the motion. The motion carried.

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state board of assessors meeting minutes, continued

Board of Assessors July 16, 2019

Meeting Minutes Page 4 of 4

Discussion Items ● Prohibited Assignments: After much discussion regarding what types of appraisal work are considered “prohibited assignments” when requested by the assessor’s employing jurisdiction, the board decided to seek legal advice from the Department of Revenue to determine how to guide assessors. ● Licensure and training of new assessors: A memo was drafted to remind county assessors of the best practices when guiding new assessors in their offices through the licensing process. Reed Heidelberger made a motion to send the memo to all licensed assessors. Jane Grossinger seconded the motion. The motion carried. ● Licensure Course vs CEH only: The board reviewed the Valuation of Conversation Easements & Other Partial Interests in Real Estate course details and took into consideration the feedback provided by assessors who attended the class. Reed Heidelberger made a motion to move the course to continuing education only, with the stipulation that it will count as an elective for those that took it on June 12 – 14, 2019. Gary Amundson seconded the motion. The motion carried. ● Proposed Complaint Procedures: Gregg Larson went over the most recent changes to the complaint procedures. The board decided to have the Department of Revenue review the procedures and get their feedback before making a motion to accept. ● Complaint Committee Member: Per the motion at the May, 21, 2019 board meeting, a third person will be added to the complaint committee and must be a licensed assessor. Tabled until September meeting. ● Rule Changes: The board went over a few changes to the rules, the discussion will continue at the September meeting.

The chairperson set the next meeting date as Tuesday, September 10, 2019 at the St. Michael City Center in St. Michael, MN at 8:30 am.

Joy Kanne made a motion to pay the expenses for the meeting. Lori Schwendemann seconded the motion.

The motion carried.

Jane Grossinger made a motion to adjourn the meeting. Mike Reed seconded the motion. The motion carried.

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Announcing the Equal Eyes Photo Contest

From Footings to Finish New Construction 1st Prize: $100 2nd Prize: $75 3rd Prize: $50

Please email your high-resolution photo to: editor@mnmaao.org Deadline: December 1, 2019

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crossword key

Residential Building Construction

Across 3. may be used to verify dimensions (blueprint) 5. a window style (jalousie) 8. supporting parts of a foundation (footings) 12. character of the building form & ornamentation (architecturalstyle) 14. let the sun in (skylight) 15. a type of siding (masonite)

Down

1. not a garage (carport) 2. used in bathrooms (ceramictile) 4. fixture that hangs from the ceiling by a rod or chain (pendant) 6. most US homes are built with this framing (wood) 7. another name for split foyer (bi-level) 9. one story house (rambler) 10. a type of door (dutch) 11. sketch of house/garage (floorplan) 13. a style of roof (gambrel)

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Where Am I? The Time to Rest Alaska 2479 miles sign…..

Elm Crest Motel 107 E. Eau Claire Ave. Warren, MN 56762

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

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