Fall 2021

Equal Eyes OFFICIAL PUBLICATION OF THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS

MNMAAO.ORG

Fall 2021 VOLUME 43 NUMBER 166

Property Tax Burdens

The Top 10: What Buyers Want

Duluth!

Classifieds x 2 What You Get For

MAAO LEADERSHIP Executive Officers President

Patrick Chapman, SAMA

1 Vice President

Joe Udermann, SAMA

st

Imagine partnering with a pioneer in the industry – a company who has empowered appraisal and tax professionals for more than 80 years. We connect communities by empowering your organization to achieve increased efficiency, productivity, and accuracy.

Take ownership of your future and succeed in delivering fair, equitable, and defendable taxation with Tyler. tylertech.com/appraisal

EDITORIAL COMMITTEE

2nd Vice President

Tim Bulger, SAMA

Financial Officer

Chase Peloquin, SAMA

Past President

Daryl Moeller, SAMA

Regional Directors Region 1

Ryan DeCook, SAMA

Region 2

Jennifer Flicek, SAMA

Region 3

Jean Sowada-Popp, SAMA

Region 4

Amber Peratalo, SAMA

Region 5

David Parsons, SAMA

Region 6

Doug Bruns, SAMA

Region 7

Chris Odden, SAMA

Region 8

Mary Jo Otten, SAMA

Region 9

Joshua Hoogland, SAMA

Committee Chairs Agricultural

Mark Koehn, CMA

CAMA and GIS

Randy Lahr, SAMA

Conference Coordinator

Paul Knutson, SAMA, RES

Editorial Lori Thingvold, SAMA Wright County Managing Editor

Jason Jorgensen, SAMA Wadena County Associate Editor Committee Chair

Jamie Freeman, SAMA Hubbard County

Jason Jorgensen, SAMA

Information Systems

Michael Neimeyer, CMA

Legislative

Mark Peterson, SAMA

Membership Coordinator

Rebecca Malmquist, SAMA, RES

Nominating and Procedures

Michelle Snobl, AMA

Residential

John Conway, SAMA

Rules and Resolutions

Joe Udermann, SAMA

Sales Ratio

Dell Sanko, CMA

Scholarship

Carrie Borgheiinck, SAMA

Secretary

Penny Vikre, SAMA

Site Selection Nancy Gunderson SAMA Jake Pidde, SAMA Stearns County Clay County

Amber Swenson- Hill, SAMA Polk County

Lisa Clarke, CMA

Strategic Planning

Michelle Moen, SAMA

Summer Seminar Coordinator

Kim Jensen, SAMA, CAE

Tax Court / Valuations

Ann Miller, SAMA

Treasurer

Reed Heidelberger, SAMA

U40/10

Troy Halter, CMA

Educational Workgroups Assessor Development

Patrick Chapman, SAMA

Course Management Missy Manke, CMA Wright County

2

Holly Soderbeck, SAMA MN Dept of Revenue

Fall 2021 / Equal Eyes

Course Curriculum & Standards

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

Education Coordinator/Online Admin.

Emily Squyres

INDEX

11 Property Tax Burdens

President’s Perspective

5

Commissioner’s Comments

6

MAAP Update

8

Scholarship Committee

10

Classifieds

11

Top 10

16

What You Get For

19

Out of the Past

20

Transitions

28

Tax Court

29

SBA Minutes

35

* 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.

Fall 2021 / Equal Eyes

3

News From the State Board of Assessors Supplied by Bobbi Spencer, State Program Administrator

Board Meetings No Longer Required to Process License Applications The State Board of Assessors made a motion at their September board meeting that the board’s Administrator may make decisions to approve or deny all CMA, CMAS, and AMA licenses based on Rule requirements. All CMA, CMAS, and AMA applications that have met the required licensing requirements and fees will be processed by the board’s Administrator. A board meeting is no longer required to process these types of applications.

Assessor Accreditation For more information on the deadline to become an Accredited Minnesota Assessor (AMA), see Assessor Accreditation Deadline.

4

Fall 2021 / Equal Eyes

president’s perspective

By Patrick Chapman, SAMA Ramsey County

MAAO President

“Endurance is one of the most difficult disciplines, but it is the one who endures that the final victory comes.” Siddhartha Gautama “the Buddha” It has been an extraordinary year.

I have been involved in a number of dealings inside and outside of MAAO. In my professional and personal life this has been a year like no other.

At the beginning of the presidential term, we were in the midst of a pandemic and all was bleak.

Vaccination was months away and we did not know how the first wave was going to end. As spring came the vaccine started to arrive and cases started to drop. Hope started again and by summer the cases we very minimal and things looked bright.

Then something called the Delta variant showed up and sent us back down. Who knows how this will go?

The one thing I do know is that MAAO and all of us will endure.

We have showed as an organization that we can endure anything. We have seen this in all of you. We can change at a moment’s notice and still maintain the professionalism that is required by our organization. We can have in person classes and remote.

We can pivot from one in person to remote on a moment’s notice. We can have instructors remote and students in person. One thing we know is we shall endure.

The AMA deadline looms large for a number of you and our organization is trying to help. We have added a number of more case study exam offerings to support the people going through this. There should be offerings in September, October, and December. We should be able to meet the demand that the membership is asking for. Keep the form reports coming but really, they should be done by now if you are looking forward to June 2022 and AMA. Finally, I would like to thank the people that made my year as the President possible. First I would like to thank the members of MAAO for voting for me and giving me this honor. Second, I would like to thank the leadership at Ramsey County, specifically Luis Rosario and Jill Gontarek, for allowing me the time to make this happen and support me through this. Third, I would like to thank some MAAO individuals who mentored coached and encouraged me to get involved, Kyle Holmes and Teresa Mitchell supported me and told me I could do it and provided me with great friendship and insight. Bob Wilson that taught me so much about assessing and instructing. He really prepared me to be an effective

leader. Daryl Moeller that provided me friendship showed me how to lead in chaos and proved a great sounding board. Lastly and most importantly I would like to thank my fiancée Lena Schaefer, she comforted me and moved her life in support of us. She is my life and a daily inspiration to me.

I would like to close this with a reflection on the quote from the Buddha. His quest for endurance as it is difficult especially as we all have seen in the face of the unknown. We do not know what will change next or what thing will pop up. We do know that we all have the endurance to weather any storm.

Thank you for allowing me to be your president.

God bless, Patrick Chapman, SAMA MAAO President

Fall 2021 / Equal Eyes

5

Commissioner’s Comments

By Robert Doty MN Revenue Commissioner

Facing change, finding opportunities Robert Doty Minnesota Revenue Commissioner

Each of us in local or state government – along with everyone else – has been forced to navigate a strong current of personal and professional disruptions over the last 18 months.

As COVID-19 and social issues continue to dominate the news, and influence our work, one thing is clear: people and organizations must be able to adapt to thrive in our challenging times.

At the Department of Revenue, we’re used to swimming with the tide of change – like anyone who works with (or within) our tax system. But recently it has felt more like a rip tide at times, pulling us away from what we may consider our usual way of doing things.

Today we face a range of challenges, affecting everything from our daily routines to how we plan for the future. But there are also many opportunities – to think big, outside the box, and to consider: ● The work we do together ● How we do it ● What it might look like in the future I’m encouraging our Revenue team to prepare and plan for our work to keep shifting in response to the large and small disruptions that appear to be our new normal. A key part of that is seeing beyond our unit or division and instead focusing on our whole agency and the Minnesotans we serve.

So, what does this mean to you, as a property tax assessor? The answer may be different for everyone, but I’ll say this: As an assessor, you’re an important customer and partner to Revenue. And you also serve a greater community, one that includes your jurisdiction and the rest of our state.

Relationships are the Key

At Revenue, we’re always looking to maintain or improve our relationships – with customers and each other – along with the policies and systems we use to administer state tax laws.

Like any organization, relationships are the foundation on which our work is built. And we’re actively reaching out to our partners and customers to keep improving and building relationships with everyone affected by that work. I’d like to highlight just a few current examples related to property tax.

6

Fall 2021 / Equal Eyes

Commissioner’s Comments,continued First, we’re collaborating with the Minnesota Board of Assessors and MAAO to provide the training and resources you need to meet the new requirements for AMA and SAMA licensees. This includes revamping our PACE training and providing virtual options so you can take these courses from anywhere in Minnesota to reduce travel costs and time.

Next, we’re engaging with counties, pipeline and utility companies, and other stakeholders to review our process for valuing state-assessed property. Our first listening sessions are in October. We look forward to these discussions, and to sharing what we hear with participants and the Legislature (which ordered this review).

Finally, as part of an agency-wide initiative, our Property Tax Division recently established goals relating to equity and anti-racism (opposing and dismantling social, cultural, and structural instances of racism).

We’re asking for your help as we: ●

Examine and identify inequities in property tax policies, processes, and laws – and set specific goals to improve equity and practice anti-racism in the property tax system.

●

Create a culture in the Property Tax Division where equity and anti-racism are core values we consider when addressing new policies – just as we think about technical factors like administration or customer service.

●

Continue to prioritize diversity and inclusion at Revenue – so we reflect the diversity of Minnesota.

We want your input, feedback, and suggestions: How can we improve equity and practice anti-racism in property tax administration? Where should we start? What should we prioritize?

Please join us in this important work! Email your responses to proptax.EAR@state.mn.us. And stay tuned: We’ll be reaching out in other ways, too.

Leaning In

Our relationships with assessors and local governments are key to our mission at Revenue: Working together to fund the future for all of Minnesota.

Whatever that future brings, Revenue and MAAO will keep working to ensure fair and consistent property assessment for the taxpayers and communities we all serve. Together, we’ll continue to find the big opportunities within whatever challenges come our way.

As always, thank you for your partnership, and for your commitment to the taxpayers of Minnesota.

Robert Doty is commissioner of the Minnesota Department of Revenue.

Fall 2021 / Equal Eyes

7

MAAP Update 2021 MAAP Summer Workshop Written by Jenna Takemoto Sherburne County MAAP President 2020-2022 The annual MAAP Summer Workshop was held August 19-20, 2021 at the Holiday Inn & Suites in St. Cloud, MN. This year we did in-person and virtual attendance.

Topics covered this year:

• •

•

• • •

Legislative updates/New Laws – Overview of new laws from 2020 & 2021 legislative session. Review the statutes and discuss any administration policies that have been introduced by Revenue.

Special Programs – Information on the administration of special programs. We reviewed requirements of the programs, applications, data collection, uniformity of administration. Programs included were: o Homestead Exclusion for Veteran’s with Disability & Surviving Spouses o Safe at Home o Senior Citizens Deferral Homesteads – Overview of the requirements and administration of homesteads. The session included the following topics: o Residential Homesteads o Agricultural Homesteads o Relative Homesteads o Spousal Homesteads o Mid-Year Homesteads o Fractional Homesteads o Applications & Re-applications o Trust ownership o Entity ownership Assessor Licensing – Information regarding licensing requirements, changes that will be in effect in 2022, overview of the State Board website.

Sales Verification – Overview of what sales verification is, who does it, and why it’s important.

Reviewed the standards/expectations for sales verification.

Online tools and Resources – Live tour of a variety of websites and online tools that are important to utilize for all property tax administrators. Websites that were included: DOR property tax webpages, specific county websites that offer online homestead applications, MAAO’s website, Virtual Room, and much more.

New officers were elected during the luncheon business meeting. Jenna Takemoto will serve another year as President 2021-2022. Michelle Eason was elected Vice President for 2021-2022. Marti Sip was elected Conference Coordinator 2021-2023. Tammy Novak & Lacy Standke were elected as Education Board Members to serve until 2023 and Debbie Maresch will continue serving as Executive Board Member until 2022. Angie Mann was elected Secretary/Treasurer 2021-2023. Sue Feldewerd was elected Communicator Editor 2021-2023. Katie Koenings was elected Directory 2021-2023.

Thank you, again, to MAAO for providing scholarships once again for our members to use towards the 2022 Summer Workshop.

Thank you 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.

MAAP Officers Jenna Takemoto

Michelle Eason

President 2020-2022 Sherburne County 763-765-4912 Jenna.Takemoto@co.sherburne.mn.us

Vice President 2021-2022 City of Maple Grove 763-494-6250 meason@maplegrovemn.gov

Angie Mann Secretary/Treasurer 2021-2023 Dakota County 651-438-4202 angela.mann@co.dakota.mn.us

Debbie Maresch Executive Board Member at Large 2020-2022 Carver County 952-361-1963 dmaresch@co.carver.mn.us

Lacy Standke

Tammy Novak

Education Board Member at Large 2018-2023 Steele County 507-444-7438 lacy.standke@co.steele.mn.us

Education Board Member at Large 2021-2023 Benton County 320-968-5019 tnovak@co.benton.mn.us

Sue Feldewerd

Marti Sip Conference Coordinator 2021-2023 Norman County 218-784-5487 marti.sip@co.norman.mn.us

Communicator Editor 2021-2023 Stearns County 320-656-3682 susan.feldewerd@co.stearns.mn.us Katie Koenings Directory 2021-2023 Kanabec County 320-679-6420 Katie.koenings@co.kanabec.mn.us

Fall 2021 / Equal Eyes

9

Joanne Corrow Historian Le Sueur County 507-357-8213 jcorrow@co.le-sueur.mn.us

The Scholarship Edition TAKE our QUIZ Written by Carrie Borgheiinck, SAMA Hennepin County Did you know that MAAO offers 3 different types of scholarships? Take our quiz below to see what you know! All of the answers can be found on the MAAO Scholarship pages.

1) The Weeklong Scholarships are available for what classes? a. Any MAAO sponsored class b. Any course needed to obtain the CMA c. Any course needed to obtain any assessor license d. Any MAAO or IAAO Class 2) Who is eligible for weeklong scholarships? a. Rodeo Clowns b. Interns c. College Students d. All of the above 3) Who was the very first Dan Franklin Scholarship Winner? a. Craig Theis b. Tina Diedrich c. Justin Massmann d. Stephen Hacken 4) Daryl Moeller was instrumental in creating what newly created scholarship? a. Family Member Scholarship b. Dan Franklin Scholarship c. Weeklong Course Scholarship d. U40 you don’t wanna know scholarship 5) To qualify for the Dan Franklin Scholarship, you must a. Be a real estate major b. Be enrolled in 10 college credits in the semester awarded c. Be able to stand on 1 finger d. Know an assessor 6) What scholarship accepts applications from August 1 to December 1? a. Dan Franklin b. Family Member c. Weeklong d. none 7) What scholarship accepts applications from January 1 to May 1? a. Dan Franklin b. Family Member c. Weeklong d. none I hope you enjoyed taking the quiz and maybe you even learned a little more about the scholarships MAAO has available. Please encourage all your eligible college students to apply for the Dan Franklin Scholarship now!

Answers: b, d, a, a, b, a, b.

Fall 2021 / Equal Eyes

10

Classifieds Amber Swenson-Hill, SAMA Polk County Editorial Committee Member

4202 Minnesota Ave, Duluth $2,500,000 Located on the shores of Lake Superior on the shores of Park Point Beach!

This home is not only just feet away from the beach, but it is also minutes away from Canal Park shops and festivities.

Don’t feel like joining the crowds? Stay in instead and enjoy miles of fantastic views from each room.

Four bedrooms, two and half bath on approximately half an acre.

1 Fireplace Approximately 5,300 square feet of living space.

Built in 1995.

2021 Taxes: $20,790

Fall 2021 / Equal Eyes

Feature article reprinted with permission davestone@uchicago.edu

Property Tax Burdens Fall on the Nation’s LowestIncome Homeowners

Ǧ ǡ Ǥ

– ̈́ͷͲͲ

– ǡ

Fall 2021 / Equal Eyes

12

ǡ ǡ Ǥ

ͳͲ ǡ ǡ ǡ ͳͲ Ǥ ǡ Ǧ Ǧ ǡ ǡ ǡ ǡ Ǥ ǡ ͻͲ ͳͲͲ ͳǤͷ Ǥ

“People wouldn’t tolerate this if the system were ǡ Ǥ ǡ unnoticed for a very long time,” said University of Chicago Harris ǡ the research. “Our analysis shows, unfortunately, that the problem is ǡ Ǥ ǡ homeowners and renters alike.”

ʹͲͲ͹ ʹͲͳ͹ǡ ǡ Ǥ ǡ ǡ ǡ Ǥ

Ǧ Ǧ Ǥ

Fall 2021 / Equal Eyes

ǡ Ǥ ǡ ǡ Ǥ

Berry’s findings and methodology are available in the ǡ ǡ Ǥ BusinessWeek ǡ ǡ

Ǥ

ǡ

ǡ government’s explicit policy choices. Some ǡ ǡ Ǣ ǡ Ǣ Ǧ Ǥ

Ǥ “Of course, each place has its own unique story and

Baltimore or St. Louis, Detroit or Miami,” Berry explained. “And while there are inherent limitations to any assessor’s ability to fully ǡ

Ǥ ǡ Ǥ ǡ Ǧpriced homes are getting a raw deal.”

̈́ʹǤʹ Ǥ

Fall 2021 / Equal Eyes

14

Ǧ Ǥ ǡ Ǥ “While the property tax has lots of appealing features in theory, in ǡ violates the law,” Berry concludes. “Policymakers across the ǡ ǡ

administered.”

You can earn $200

for a qualifying article for Equal Eyes.

For more information email: editor@mnmaao.org

Fall 2021 / Equal Eyes

THE TOP 10 what buyers want

Jamie Freeman, SAMA Hubbard County Editorial Committee Member

It’s definitely a seller’s market! Most home owners are not having any trouble selling their property in the current real estate market. Although, if you are trying to get top dollar for your investment, these ten features can help achieve your goal and make it easier to sell a house.

The following is a list of items that tend to make a home really special and stand out to today’s homebuyer: 1.

Waterfront: Views of water are considered highly desirable with current homebuyers and it

2.

New Construction: New construction is especially popular right now with families who are

automatically increases the value of your home. Peope are drawn to waterfront property for the views, the recreation potential and the relaxing lifestyle that this type of property offers.

spending a considerable amount of time in their home every day. They don’t want to be bothered with projects like a kitchen or bathroom remodel. With new construction, they can get all the new features they want without finding themselves in a bidding war.

3.

Home Offices: Home offices are now considered an absolute must as employees shift to a work-from-home work model. As the demand for home offices increases, home owners are converting lofts, garages and small sheds to work space and home buyers are taking notice.

Fall 2021 / Equal Eyes

16

Top 10, continued

4. Natural Light: Todays home buyers prefer natural light, particularly in the living room.

Sunlight makes a home appear bright and warm. It’s not uncommon for home buyers to turn the lights off when viewing a home to see how much light there really is. Also, large windows can really create a “wow” factor in a room, especially rooms with high ceilings.

5. Outdoor Kitchens: An outdoor kitchen looks incredibly attractive to prospective buyers. It’s practical and it makes your home feel larger by giving you more usable living space. Plus, a cleaner indoor kitchen is always a bonus.

6. Master Bedroom on the Ground Floor: Savvy homebuyers are thinking about the future as they are shopping for a new home. If they plan to be in a home long term, they want to make sure they do not have to climb stairs to get to their bedroom. And of course, big closets in the master bedroom is also considered a necessity.

7. Home Gyms: The home gym isn’t just the spare room that is no longer being used. Buyers are looking for a designated room with features like lighting, ventilation and flooring. Additionally, having enough dedicated power outlets for exercise machines in the room can help avoid outlet overload.

Fall 2021 / Equal Eyes

Top 10, continued 8. More Square Footage: Contrary to the Tiny Home phase, the trend now shows home buyers are looking for more space. Larger houses with a great room, larger yards to plant gardens, more storage and shops are at the top of their wish list. Buyers are looking for enough outdoor space for elaborate decks, stone patios and plenty of room to take a breath of fresh air after a long day’s work.

9.

Modern Bathrooms: Buyers want modern conveniences in the bathrooms. The two items that make the top of the list are freestanding soaking tubs and a walk-in shower.

Every house should have at least one walk-in shower for people looking to age in place. While the soaking tub gives an ordinary bathroom a touch of glamour.

10.

High Ceilings: Having 9 foot or higher ceilings make a house feel spacious and gives you that open feeling… the higher the better. Apparently, many new developments have a standard height of 10 feet and that feature has been a huge factor in their success. High ceilings are at times described as transformative.

Every home buyer has a unique set of wants to complement their individual tastes. The former items appeared on a number of lists for house hunters. If you’re in the market to sell, see how your house measures up.

Fall 2021 / Equal Eyes

18

What You Get For

duluth

Amber Swenson- Hill, SAMA Polk County Editorial Committee Member

131 Montauk Ln, Duluth 4 Bed, 1 Full, 3 3/4 Bath, 1 1/2 Bath Approximately 7,034 sq ft Sold June 2021 $1,092,000 Adjusted Sales Price 5158 London Rd, Duluth 3 bed 1.5 bath Approximately 1,730 sq ft Sold July 2021 $560,500.00 Adj Sales Price

3601 Crescent View Ave, Duluth, 4 Bed, 2 Full, 2 1/2 Bath Approximately 2,464 sq ft Sold June 2021 $454,700 Adjusted Sales Price 2303 Portage Dr, Duluth 3 Bed, 1 Full, 2 3/4 Bath Approximately 2,476 sq ft Sold June 2021 $406,000 Adjusted Sales Price

Fall 2021 / Equal Eyes

out of the past Remembering Yesterday

5 Years Ago—2016 During this year’s MN State Fair, Revenue led a campaign called #OurMN, a social media effort to highlight what we get for our tax dollars.

MAAO President Nancy Wojcik wrote on the many challenges assessment offices are facing in recruiting and retaining employees.

10 Years Ago—2011 Lane Thor, Julie Hackman, Ryan Short, and Mark Meili were awarded SAMA designations.

Judy Hahn retired from Sibley County after 23 years of service.

Member clicks just released the new iPhone and iPad app for the MAAO website.

Representative Michele Bachmann announced run for U.S. presidency

15 Years Ago—2006 Jacquelyn Betz, MDOR, was the Associate Editor for Equal Eyes.

Gloria Erickson retired from Pennington County Assessor after 30 years of service.

The “Crocodile Hunter” Steve Irwin was killed by a stingray on September 4.

20 Years Ago—2001 September 11 remembrance.

25 Years Ago – 1996 Tom May was hired as the Hennepin County Assessor.

Lorna Thomas was awarded her SAMA. Mike Sheehy was a candidate for the 2nd Vice President.

Madeleine Albright is appointed as the first female US Secretary of State.

30 Years Ago – 1991 Dorothy McClung was seated as the Commissioner of Revenue Membership for MAAO increased by 14 people raising the overall members to 494.

Roger Storey received his award for 2 years of service from MAAO. Median household income is $30,126.

A record-breaking snowstorm hits Minnesota on November 1 depositing twenty-four inches of snow in twenty-four hours.

35 Years Ago – 1986 Paul Knutson was victorious in the Championship Volleyball Playoffs, but received broken ribs in the process.

The State Board of Assessors focused on licensure levels at their meeting.

45 Years Ago – 1976 Jimmy Carter becomes the 39th president of the United States with Minnesota Senator Walter Mondale as his vice-president.

Mondale would later run for president in 1984, losing to Ronald Reagan.

70 Years Ago – 1951 Over 82% of iron ore extracted from United States mines during this year originates in Minnesota.

100 Years Ago – 1921 WLB, the first Minnesota radio station, formed at the University of Minnesota.

Amber Swenson-Hill, SAMA Polk County Editorial Committee Member

5 Years Ago—2016

20 Years Ago—2001

35 Years Ago – 1986

During this year’s MN State Fair, Revenue led a campaign called #OurMN, a social media effort to highlight what we get for our tax dollars.

September 11 remembrance.

Paul Knutson was victorious in the Championship Volleyball Playoffs, but received broken ribs in the process.

MAAO President Nancy Wojcik wrote on the many challenges assessment offices are facing in recruiting and retaining employees.

10 Years Ago—2011 Lane Thor, Julie Hackman, Ryan Short, and Mark Meili were awarded SAMA designations.

Judy Hahn retired from Sibley County after 23 years of service.

Member clicks just released the new iPhone and iPad app for the MAAO website.

Representative Michele Bachmann announced run for U.S. presidency

15 Years Ago—2006 Jacquelyn Betz, MDOR, was the Associate Editor for Equal Eyes.

Gloria Erickson retired from Pennington County Assessor after 30 years of service.

25 Years Ago – 1996 Tom May was hired as the Hennepin County Assessor.

Lorna Thomas was awarded her SAMA. Mike Sheehy was a candidate for the 2nd Vice President.

Madeleine Albright is appointed as the first female US Secretary of State.

30 Years Ago – 1991 Dorothy McClung was seated as the Commissioner of Revenue Membership for MAAO increased by 14 people raising the overall members to 494.

Roger Storey received his award for 2 years of service from MAAO. Median household income is $30,126.

A record-breaking snowstorm hits Minnesota on November 1 depositing twenty-four inches of snow in twenty-four hours.

The State Board of Assessors focused on licensure levels at their meeting.

45 Years Ago – 1976 Jimmy Carter becomes the 39th president of the United States with Minnesota Senator Walter Mondale as his vice-president.

Mondale would later run for president in 1984, losing to Ronald Reagan.

70 Years Ago – 1951 Over 82% of iron ore extracted from United States mines during this year originates in Minnesota.

100 Years Ago – 1921 WLB, the first Minnesota radio station, formed at the University of Minnesota.

The “Crocodile Hunter” Steve Irwin was killed by a stingray on September 4.

Fall 2021 / Equal Eyes

20

Classifieds Amber Swenson-Hill, SAMA Polk County Editorial Committee Member

1401 Mississippi Ave, Duluth $279,900 Built by George Hovland in 1970 this unique home hasn’t been on the market for long. Five bedroom, three baths are hidden in a large wooded private lot in Kenwood. Close to 300 finished square feet of living space. Spacious sunken living room with fireplace and skylight, dining / living room sharing three sets of patio doors. Lower level features a great room with beam ceiling, second fireplace, and walk-out. Two stall attached garage with extra loft storage.

2021 Taxes: $3,628 2020 Total EMV: $238,000

Fall 2021 / Equal Eyes

75th Annual

Fall Conference September 26-29, 2021 Breezy Point, MN

Fall 2021 / Equal Eyes

21

22

Fall 2021 / Equal Eyes

Fall 2021 / Equal Eyes

23

24

Fall 2021 / Equal Eyes

Fall 2021 / Equal Eyes

25

26

Fall 2021 / Equal Eyes

transitions Best Wishes Upon Retirement

Nancy Gunderson, SAMA, Clay County Editorial Committee Member

News from Region 4…

News from Region 9…

Susie Sohlman

Keith Kern

Appraising Program Coordinator Koochiching County International Falls Retired September 10th MAAO wishes Susie a Happy Retirement!

Carver County Assessor Chaska Retired August 20th After over 27 years here at Carver County and eight years at the Boulder County Assessing Department. I have decided to retire and spend more time at the cabin with family and friends.

My last day of employment will be August 20, 2021.

Many things went into this decision, and I realized that all the money in the world cannot buy you time. I just turned 60 and feel the timing is right for me and my family. It’s been a pleasure to work with all of you over the years and I wish you all the best moving forward. I hope all of you can retire as early as possible and be able to do what you enjoy the most (probably not assessment).

I want to say thanks to all of you that have helped me along the way with expert advice, wisdom, and experience. This job is so much easier when you have colleagues that are willing to help.

-Keith

The MAAO Membership wishes Keith all the best in his retirement.

Fall 2021 / Equal Eyes

28

TAX COURT under the rainbow vs.

Goodhue county

Jake Pidde, SAMA, Stearns County Editorial Committee Member

STATE OF MINNESOTA

TAX COURT

COUNTY OF GOODHUE

REGULAR DIVISION

ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

Under the Rainbow Early Education Center, Petitioner,

vs.

File No:

County of Goodhue,

25-CV-19-824

Dated: September 15, 2021

Respondent.

This matter came before the Honorable Wendy S. Tien, Chief Judge of the Minnesota Tax Court, on the parties’ cross motions for summary judgment.

Ryan R. Simatic, Biersdorf & Associates, P.A., represents petitioner Under the Rainbow Early Education Center (“Under the Rainbow”).

Stephen F. O’Keefe and Carol K. Lee, Assistant County Attorneys, represent respondent Goodhue County.

The court, upon all the files, records, and proceedings herein, now makes the following: ORDER 1.

Petitioner’s motion for summary judgment is denied.

2.

Respondent’s motion for summary judgment is granted.

IT IS SO ORDERED. THIS IS A FINAL ORDER. ENTRY OF JUDGMENT IS STAYED FOR 15 DAYS. LET JUDGMENT BE ENTERED ACCORDINGLY.

Fall 2021 / Equal Eyes

1

TAX COURT, continued

BY THE COURT:

signed Wendy Digitally

by Wendy S. Tien Date: 2021.09.15 S. Tien 12:50:22 -05'00' Wendy S. Tien, Chief Judge MINNESOTA TAX COURT DATED: September 15, 2021 MEMORANDUM I.

BACKGROUND In February 2019, Under the Rainbow applied to the Goodhue County Assessor’s office

for an exemption from property taxes with respect to real property located at 555 Technology Drive in Red Wing (the “subject property”) on the grounds that it is an educational institution—specifically, that it provides early education services to children aged six weeks to twelve years. 1 The County denied the application. 2 Under the Rainbow filed the instant property tax petition seeking a determination that the subject property qualifies for an exemption to property tax under Minn. Stat. § 272.02, subd. 5 (2020) and Minn. Const. art. X, § 1. 3 The parties filed cross motions for summary judgment. 4

1

Aff. Michelle Finholdt ¶ 2, Ex. MF-1 (application dated Feb. 7, 2019) (signed May 4, 2021); Aff. Ryan R. Simatic ¶ 2, Ex. RS-1, at Ex. 6 (signed May 5, 2021).

2

Aff. Lavon Vieths-Augustine ¶ 4, Ex. C (letter from Betty Schultz to Michelle Finholdt (Mar. 12, 2019)) (signed May 5, 2021); Simatic Aff. ¶ 2, Ex. RS-1, at Ex. 5 (letter from Betty Schultz to Michelle Finholdt (Mar. 12, 2019)).

3

Pet. (filed Apr. 10, 2019).

4

Pet’r’s Not. Mot. & Mot. S.J. (filed May 6, 2021); Resp’t’s Mot. S.J. (filed May 5, 2021).

2

Fall 2021 / Equal Eyes

30

TAX COURT, continued

Under the Rainbow contends the subject property is exempt from the property tax as an educational institution based on earlier trial orders of this court granting exempt status to early education centers. 5 In support of this contention, Under the Rainbow submitted an affidavit of Michelle Finholdt, its chair and founder. 6

Ms. Finholdt averred that Under the Rainbow is

licensed by the Minnesota Department of Human Services (DHS) as a Child Care Center, 7 and is authorized to supervise children up to twelve years old, although children typically stop attending before age ten. 8 The 2021 license describes the services provided as “Child Care Center – Day Time” and allows for a capacity of 123 students, including 24 infants and 99 toddler/preschool/school-age children (of which at most five may be school-age children). 9 In addition to being licensed by DHS, Ms. Finholdt averred that Under the Rainbow was inspected by DHS, which found its license to be in compliance with the licensing regulations and requirements applicable to child care centers (“Rule 3”) 10 as of January 21, 2021, 11 including Rule 3 requirements pertaining to teacher-to-child ratios 12 and equipment requirements. 13 Ms. Finholdt also described services Under the Rainbow provides to children in its care. Specifically,

5

Pet’r’s Mem. Law Supp. Mot. S.J. 11-13 (filed May 6, 2021).

6

Finholdt Aff. ¶ 1.

7

Finholdt Aff. ¶ 8, Ex. MF-2 (State of Minnesota Child Care Center License issued to Under the Rainbow Early Education (dated Jan. 1, 2021)).

8

Finholdt Aff. ¶ 9.

9

Finholdt Aff. ¶ 8, Ex. MF-2.

10

Finholdt Aff. ¶ 16.

11

Finholdt Aff. ¶ 17; Simatic Aff., Ex. RS-1, at Ex. 17.

12

Finholdt Aff. ¶ 18.

13

Finholdt Aff. ¶ 19.

3

Fall 2021 / Equal Eyes

TAX COURT, continued

Under the Rainbow uses lesson plans for different age groups 14 and performs written evaluations of each student three times a year. 15 Twice yearly, its staff meets with parents of all children “to discuss the evaluations and conference with the parents on their child’s intellectual, physical, social, and emotional development.” 16 Ms. Finholdt described the physical characteristics of the subject property to include eight classrooms: three for infants; two for toddlers; two for preschool; and school-age children; and a “large room designed to simulate a kindergarten environment” (the “Pre-K Room”) for children between the ages of three and five, 17 which includes desks and an interactive whiteboard. 18 The subject property also includes four playgrounds. 19 Under the Rainbow further contends that DHS-licensed childcare facilities that have attained a four-star rating under the state’s Parent Aware program are per se qualified as educational institutions and therefore exempt from property tax. 20 In support of this contention, Under the Rainbow submitted an affidavit of Connie Welch, a coach at Families First of Minnesota (“FFM”), 21 which administers the Parent Aware program in Southern Minnesota, including

14

Finholdt Aff. ¶ 20, Ex. MF-3 (copies of an Infant 1 Lesson Plan (dated May 3-7 of an unspecified year); a Toddler 3 Weekly Planning Form (dated Apr. 26-30, 2021); and a Pre-K Weekly Planning Form (dated Apr. 26-30, 2021)).

15

Finholdt Aff. ¶ 21, Ex. MF-4 (copy of a Birth to 3 Observation Form (dated Oct. 1,

16

Finholdt Aff. ¶ 22.

2020)).

17

Finholdt Aff. ¶¶ 10-12, 14. Photographs of the interior of the subject property as of Apr. 28, 2021 are attached as Exs. RS-3 to RS-14 to the Simatic Aff. 18

Finholdt Aff. ¶¶ 12-13.

19

Finholdt Aff. ¶ 15.

20

Pet’r’s Mem. Law Supp. 13-14.

21

Aff. Connie Welch ¶ 1 (signed Feb. 17, 2021).

4 Fall 2021 / Equal Eyes 32

TAX COURT, continued

Goodhue County. 22 Ms. Welch averred that Parent Aware is a voluntary program that receives funding from the federal government, but is administered by the Minnesota DHS 23 to “help[] early childhood educators improve and maintain best practices” and to help families “find quality early care and education.” 24 She further averred that Parent Aware employs a star rating system to rate early childhood educators (“ECEs”), with a four-star rating as the highest rating. 25 To receive a star rating, ECEs must meet specific qualifications to “document educational achievements and professional development activities,”

26

which the ECE submits to FFM in the

form of a Quality Documentation Portfolio (“QDP”) that lists five categories of evaluation metrics. 27 A child care center also must use a pre-approved curriculum or submit its own curriculum to be rated by Parent Aware. 28 Ms. Welch averred that Under the Rainbow uses a pre-approved curriculum called Creative Curriculum. 29 The Minnesota DHS assigns the star ratings to Parent Aware applicants. 30 A three- or four-star rating also requires an observer from the University of Minnesota Center for Early Education Development (“CEED”) to observe classes at the ECE. 31 ECEs must apply for re-rating on a biennial basis. 32 Ms. Welch avers that

22

Welch Aff. ¶¶ 2-3.

23

Welch Aff. ¶¶ 2, 5.

24

Welch Aff. ¶ 6.

25

Welch Aff. ¶ 7.

26

Welch Aff. ¶¶ 8-10.

27

Welch Aff. ¶¶ 11-12.

28

Second Aff. Connie Welch ¶ 9 (signed May 17, 2021).

29

Second Welch Aff. ¶ 10. An undated copy of the Creative Curriculum is attached as Ex. MF-5 to the Second Aff. Michelle Finholdt ¶ 5 (signed May 22, 2021).

30

Second Welch Aff. ¶ 14.

31

Second Welch Aff. ¶ 15.

32

Second Welch Aff. ¶ 16.

5

Fall 2021 / Equal Eyes

TAX COURT, continued

Under the Rainbow has achieved a four-star rating in the Parent Aware program since at least 2017. 33 The County did not stipulate to any of the facts Under the Rainbow submitted. 34 Rather, in support of its motion for summary judgment, the County contends Under the Rainbow is not exempt from property tax because even if it is an educational institution, it is not a “seminary of learning.” 35 The County asserts that Under the Rainbow did not submit evidence of its curriculum or any testimony from the Red Wing Public School District that suggests that the educational program at Under the Rainbow reduces the public burden. 36 In support of its contention, the County submitted an affidavit of its current Assessor, Lavon Vieths-Augustine, who averred that, although Under the Rainbow responded to discovery requests, some of its responses were not for the 2019 year. 37 Ms. Vieths-Augustine offered the opinion that “[t]he information provided to Goodhue County through discovery is not sufficient to grant an exception.” 38

33

Second Welch Aff. ¶¶ 17-18.

34

Both parties submitted the deposition testimony of the County’s current assessor in support of their motions. Vieths-Augustine Aff. ¶ 2, Ex. A; Simatic Aff. ¶ 2, Ex. RS-1 (deposition testimony pursuant to Minn. R. Civ. P. 30.02(f) (dated Mar. 31, 2021)).

35

Resp’t’s Mem. Supp. Mot. S.J. 7 (filed May 5, 2021).

36

Resp’t’s Mem. Supp. 7-9.

37

Vieths-Augustine Aff. ¶ 3 (referencing discovery responses dated Feb. 12 and 22, 2021, attached as Ex. B). The County did not identify the specific responses that were not for the 2019 year (regardless of the date the document was prepared). UTR000268-367 appear to be observation forms and assessments that are dated for various times between May 2020 and Jan. 2021. UTR00098, a list of all teachers with their credentials is not dated, but includes information about COVID-19. The court takes judicial notice that COVID-19 was not reported in the United States until 2020. Minn. R. Evid. 201(c); see Derrick Bryson Taylor, A Timeline of the Coronavirus Pandemic, NY TIMES (Mar. 17, 2021), https://www.nytimes.com/article/coronavirus-timeline.html (noting the appellation “COVID-19” originated on Feb. 11, 2020). The Parent Aware Rating Guide, UTR0001-80, is dated as of Jan. 2021.

38

Vieths-Augustine Aff. ¶ 6.

6

Fall 2021 / Equal Eyes

34

State Board of Assessors Meeting Minutes St. Michael City Center Tuesday, July 13, 2021 Chairperson Gregg Larson convened the meeting at 8:30am.

Board members in attendance: Gary Amundson Charlie Blekre Andrea Fish Matt Gersemehl

Jane Grossinger Gregg Larson Mike Reed Lori Schwendemann

Joy Kanne was unable to attend.

Agenda for the July 13, 2021 meeting was reviewed. Lori Schwendemann moved to approve the agenda.

Andrea Fish seconded the motion. The motion carried.

Minutes of the May 11, 2021 meeting were reviewed. Charlie Blekre moved to approve the minutes.

Jane Grossinger seconded the motion. The motion carried.

Patrick Chapman, MAAO President, joined the board meeting at 9:00 am.

Updates •

Form Report Update Submitted Reports

Approved Reports

Rejected Reports

July 1, 2013 – December 31, 2013 January 1, 2014 – December 31, 2014 January 1, 2015 – December 31, 2015

6 24 27

6 24 27

0 0 0

January 1, 2016 – December 31, 2016 January 1, 2017 – December 31, 2017 January 1, 2018 – December 31, 2018 January 1, 2019 – December 31, 2019 January 1, 2020 – December 31, 2020 January 1, 2021 – July 13, 2021

57 26 24 28 41 43

57 26 24 28 41 33

0 0 0 0 0 6

Passed Reports (7/1/2013 – 7/13/2021)

Received AMA

Received SAMA

Received CMAS

266

194

14

5

Dates

Fall 2021 / Equal Eyes

Reports being Graded 0 0 0 0 0 0 0 0 4 Have not applied for AMA 54

Board of Assessors July 13, 2021

Meeting Minutes Page 2 of 6

•

2021 Law Changes: o Biennial report to include disciplinary actions instead of being reported separately. o Remove record retention fee from fees. o PACE language update to be 30 hours of Commissioner-approved education instead of specifically, a single one-week course.

•

IAAO Assessment Administration Course: This course was added to the board-approved Management & Leadership course list. It can be used for either the Assessment Administration or Management & Leadership SAMA licensure requirement.

•

CMA/AMA Deadline Policy: The policy created at the May board meeting was added to the board’s policy document on the Board of Assessors website.

•

MAAO Executive Board Meeting Update: Jane Grossinger reported from meeting; the executive board discussed moving assessors through the process to AMA licensure requirements.

•

Complaint Summary: Since May 2021, the Department of Revenue has received one homestead complaint. At this time, all investigations have been closed, and no new cases have been opened.

•

Assessor Licensure Standards: The committee is close to finalizing the SAMA standards. The assessment skills portion is nearly complete, and the leadership/management section is underway. They have started working on the CMA standards.

•

MAAO Curriculum & Assessor Standards Committee: o Moving forward with the review/update of Mass Appraisal. o Basic Income, Residential 101, and Advanced Ag to be taught this year.

Discussion Items •

AMA Deadline for July 1, 2022: The board discussed options to possibly accommodate assessors prior to July 1, 2022 if applications are received after the board’s May 2022 meeting.

Mike Reed made a motion, contingent on legal review, to allow an administrative decision on the applications. Charlie Blekre seconded the motion. Jane amended the motion to include: a list of names will be included in the agenda and minutes at the subsequent board meeting.

Mike Reed accepted the amendment. Lori Schwendemann pointed out that the effective date would need to be based on the date they submit and pay for their license applications. The motion carried.

•

Reinstatement Policy: Andrea made a motion to adjust our reinstatement policy to add clarity to education requirements for reinstatement. Mike seconded the motion. The motion carried.

The board discussed a reinstatement policy that someone who achieved AMA prior to the requirements for property type-specific courses may need to successfully complete those courses prior to reinstatement. SAMAs who achieved SAMA prior to the requirement for leadership courses may need to take those courses prior to being reinstated. The board also noted that the policy only applies to AMA and SAMA. Beginning with the July 1, 2022 licensing year, no CMA will be able to reinstate a license at the CMA level after five years; they will have to achieve AMA instead.

The board also discussed having Bobbi as Board Administrator and Andrea review possible scenarios in case the policy needs modification to address unanticipated scenarios.

2

Fall 2021 / Equal Eyes

36

Board of Assessors July 13, 2021

Meeting Minutes Page 2 of 6

Discussion Items (cont.)

•

Commercial Course Options: Matt Gersemehl volunteered to bring some commercial course options for the board to review at the September board meeting.

•

Online Course Checklist: Gregg Larson reviewed the final draft and answered any questions the board members had. Gary Amundson made a motion to approve the checklist. Jane Grossinger seconded the motion. The motion carried.

•

Board Work Plan: Gregg Larson provided a revised list for future items to work on by the board.

•

Board Bylaws: Gregg Larson reviewed the draft bylaws with the board. He will coordinate with Matt Gersemehl on the few revisions suggested, and will provide the bylaws to the board members at the September meeting.

•

IAAO Course Review: Matt Gersemehl will present his findings on the IAAO courses he reviewed at the September board meeting.

Approved Continuing Education Hours Requests

•

22nd Annual Real Estate Trends Seminar (Commercial/General Session): Christine Mackaman requested the board review this seminar, sponsored by North Star Chapter of the Appraisal Institute, that will be held on August 4, 2021 in St Paul, MN for continuing education. The board’s continuing education committee approved this seminar for 7 continuing education hours.

•

2021 Fall Conference: Jean Popp requested the board review the seminars, sponsored by MAAO, that will be held on September 26-29, 2021 in Breezy Point, MN for continuing education. The board’s continuing education committee approved all of the seminars for 2-4 continuing education hours.

•

Appraisal of REO & Foreclosure Properties: Pat Chapman requested the board review this online seminar, sponsored by McKissock, for continuing education. The board’s continuing education committee approved this seminar for 7 continuing education hours.

•

IAAO Annual GIS/Valuation Technologies Conference: Randy Lahr requested the board review this virtual conference, sponsored by IAAO for continuing education. The board’s continuing education committee approved this conference for 20 continuing education hours, based on the seminars Randy Lahr attended.

•

Minnesota Commercial/Industrial Pricing School: Stan Moellers requested the board review this seminar, sponsored by Vanguard Appraisal, Inc, that was held on June 8, 2021 in St Cloud, MN for continuing education. The board’s continuing education committee approved this seminar for 8 continuing education hours.

•

Tiny House: Is it a Phase or Craze?: Vanessa Thompson requested the board review this online seminar, sponsored by Kaplan, for continuing education. The board’s continuing education committee approved this seminar for 4 continuing education hours.

Fall 2021 / Equal Eyes

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.

Fall 2021 / Equal Eyes

38

Board of Assessors July 13, 2021 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

Meeting Minutes Page 2 of 6

Applications for Accredited Minnesota Assessor Lori Schwendemann made a motion to award the Accredited Minnesota Assessor license to the following individuals.

•

Eric Beier, Clearwater County

•

Cassidy Chiodo, Hennepin County

•

Matt Commerford, Grant County

•

John Meyer, Nobles County

•

Katelyn Nytes, Scott County

•

Jon Ulman, City of Minneapolis

•

Daniel Vang, Ramsey County

Mike Reed seconded the motion. The motion carried.

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

•

Jesse Larson, MN Department of Revenue

Gary Amundson seconded the motion. The motion carried.

The chairperson set the next meeting date as September 21, 2021, at the St. Michael City Center in St. Michael, MN at 8:30 am.

Andrea Fish made a motion to pay the expenses for the meeting. Matt Gersemehl seconded the motion.

The motion carried.

Mike Reed made a motion to adjourn the meeting. Lori Schwendemann seconded the motion. The motion carried.

Fall 2021 / Equal Eyes

Vanguard Appraisals, Inc. was formed in 1968 as a Mass Appraisal Company. CAMAvision©, our software product, is flexible, efficient, and accurate to be the system of choice by assessors. It is installed in 25 Minnesota jurisdictions and over 325 jurisdictions across the Midwest.

Fall 2021 / Equal Eyes

39

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

40

Fall 2021 / Equal Eyes