EE Spring 2019

EQUAL EYES

OFFICIAL PUBLICATION OF THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS

Winter 2019 Volume 41 Number 155

MNMAAO.ORG

SPRING 2019 Volume 41 Number 156

Murals in the City Tinkering With Timber The 3D Domicile

Top 10 Networking Skills

Global Assessment: Rhode Island

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 Secretary Silent Auction Site Selection Strategic Planning Missy Manke Wright County

Questions, comments or suggestions?

Please email editor@mnmaao.org

Jackie Coulter, SAMA

Nominating and Procedures Residential

Mike Bjork, AMA Washington County

Jason Jorgensen, SAMA

Michelle Snobl, AMA

Jill Murray, SAMA Daryl Moeller, SAMA Dell Sanko, CMA 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

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.

Scholarship

2

Equal Eyes | Spring 2019

Jackie Coulter Kelly Schroeder, SAMA

Murals in the City

10

IN EVERY ISSUE

Commissioner’s Comments Presidential Perspective MAAP Update Classifieds Top 10 Global Assessment What You Get For Out of the Past Assessor Soft Skills Transitions New Faces Tax Court State Board of Assessors

5 6 8 9 22 36 38 39 40 42 44 46 55

Tinkering With Timber

24

The 3D Domicile

32

* 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.

Spring 2019 | Equal Eyes

3

From the Editor: Thanks to all the MAAO members who put in the effort to create another fantastic issue. This is one of the best looking issues I have seen in a while. As not only an editor but also a reader of Equal Eyes, I enjoy seeing the talent that lies in the ranks of our great organization.

Jason Jason Jorgensen Equal Eyes Associate Editor

4

Equal Eyes | Spring 2019

Commissioner’s Comments

By Cynthia Bauerly MN Revenue Commissioner

MAAO and Revenue: Working together through change Property taxes are a hot topic at the Capitol, as usual, with a number of proposals under discussion from the governor and state legislators.

Our tax laws change over time. But the Department of Revenue stays focused on supporting assessors with the tools, information, and guidance you need – and on listening and working with you to improve our work together.

To that end, please join me in welcoming Joshua Hoogland to the Department of Revenue as our new Assistant Director of Assessment and Classification in the Property Tax Division.

Joshua comes to us from Hennepin County where he’s been a manager in the assessor’s office with 13 years of property tax valuation and administration experience.

We’re excited to add Joshua’s leadership and experience to the division, where he oversees the Information & Education, State Assessed Property, and Property Tax Compliance sections.

Joshua is the latest county assessment expert to join us at Revenue; together they play an important role that goes beyond their job descriptions. He will help us continue to consider the assessor’s perspective in our work with county officials – one of the keys to our partnership and commitment to the property tax community.

Services report As part of our commitment, Revenue recently published the third Property Tax Services Report. We continue to improve this report to help ensure that together we serve taxpayers well and comply with state law.

This year’s report measures all four county data submissions in PRISM (Property Record Information System of Minnesota). We also clarified our explanation of how the department gauges assessor staffing levels, an important consideration for all counties.

You can find the statewide report on our website. Go to www.revenue.state.mn.us, then click Local Governments > Tax Administration > Property Tax Administrators. We also

send each county a tailored version of the report showing county-specific performance numbers.

The Property Tax Services report is designed to help us all improve. An example: Based on the first version of this report, Revenue committed to increase the number of PTCO visits to counties, and we have done so each year since. I hope this year’s report provides similarly helpful insights for your county.

•

Fractional homesteads Last fall, the department and property tax administrators met to discuss our common goal of consistent treatment of fractional homesteads across the state. Representatives from 72 counties, two cities, and two vendors attended meetings in Mankato, Park Rapids, St. Paul, and Willmar.

These discussions covered similarities and differences in how counties administer homesteads – and how they handle the added complexity of fractional homesteads – under current law. The department’s Property Tax Division continues to be a partner for ongoing discussions and a central contact point for gathering more information and suggestions.

I want to thank all who attended these discussions and shared their candid thoughts and suggestions. Your responsiveness has been, and remains, crucial as we all explore ways to ensure greater consistency and potential law or policy updates.

The department has not taken a position on fractional homesteads. As always, our goal is an outcome that can be uniformly administered across the state so that all taxpayers are treated similarly under the law. We encourage assessors to continue to provide your feedback to the MAAO Legislative Committee as homestead discussions move along.

Legislative Update Gov. Tim Walz and Lt. Gov. Peggy Flanagan proposed a tax and budget package that prioritizes Minnesota families, seniors, small businesses, and farmers. Their Budget for One Minnesota includes several property tax provisions. Among them: • Increase Local Government Aid

•

•

(LGA) and County Program Aid (CPA) by $30 million each year help local governments pay for important needs and service – such as local roads and public safety – and help lower the pressure on property taxes.

Provide a credit for qualifying riparian buffer land to reduce property taxes for farmers while promoting clean water practices. This proposal recognizes the efforts farmers make to provide these buffers, which are important to protect Minnesota’s water quality. We look forward to working with assessors and auditors on this proposal to ensure the credit can be administered efficiently.

Move the application deadline for the Senior Citizen Property Tax Deferral Program by four months to November 1, and lower the owner/occupancy requirement to 5 years (instead of 15). This proposal expands access and provides more time for seniors struggling with their second-half property tax payment to learn about the program and qualify for the next year.

Increase the minimum sale amount for filing an eCRV and paying state deed tax to $3,000 (instead of $1,000 and $500, respectively).

This proposal limits the eCRV requirement to transactions used for sales ratio studies and simplifies the state deed tax – while reducing administrative costs for counties, title companies, and the state.

Some of these specifics may change as the legislative session unfolds. Gov. Walz said he’ll revise his tax and budget package after the February economic forecast projected a smaller balance than the November forecast.

We’re also tracking a number of property tax proposals from legislators. As always, we’ll provide updates and information about any tax law changes when they occur – and work to implement them as efficiently as possible for the people, governments, and businesses we serve.

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

Spring 2019 | Equal Eyes

5

president’s perspective

By Michelle Moen, SAMA Isanti County Assessor MAAO President

What a winter!! I ask myself every winter, why do I stay here. I think we stay in Minnesota because we are such a hardy bunch of people and really appreciate the four seasons. Hope you all are doing well. This is our busy time of the year with trying to get our Assessments done and send out notifications to the taxpayers.

Never a dull moment in this profession.

Steering Committee chair, and Jackie met the morning prior to the February meeting and discussed moving forward in replacing Jackie. It has been decided to post for her position, hopefully in March, and work with hiring a new Coordinator prior to Jackie’s departure. Ideally, we would like to have the new Coordinator shadow with Jackie.

Our February meeting was in the midst of a snow storm, however, we did have enough members attend and had a productive meeting. The Legislative committee is in full swing. Some of the topics that the Legislature is considering this session are: Fractional Homestead, Disable Veterans Exclusion modifications, State Assessed/ Tax Court (state pay for the expenses), Tax Court Petition filing requirements, Bed and Breakfast modifications and Buffer Strips. As we all know the Fractional Homestead issue impacted most counties statewide and is one of the hot topics.

The Department of Revenue and MAAO have been working together to make sure there is a complete understanding and interpretation on Fractional Homesteads going forward. It is important that we all can implement the decision made if this bill passes this year.

During our February meeting, it was announced that our Education Coordinator, Jackie Coulter, will be leaving us by the first of October. Jackie has been instrumental in the past few years moving us forward in our Education needs. She is going to be greatly missed and we all wish her the best in her next chapter of life. The Executive Board officers, the Education

Recently, I sent out emails to County/City Assessors and all the Region Directors, asking if there are interested parties to be on our MAAO IS Committee. I am pleased with the responses I received. As of today, we have 5 MAAO members that have expressed an interest. Jackie Coulter is the current Chair of that committee and has reached out to all of them to start the process of deciding various duties. In time, we anticipate we will have a new IS Chair. In the past this position was the IS Coordinator. Teresa Mitchell is in the process of reviewing and editing the Job Description for the IS Coordinator and we anticipate filling this position in the near future.

6

Equal Eyes | Spring 2019

The Sales Ratio Committee sent out a survey regarding MCAST after Summer Seminars last year. Based on the results of the survey, the committee along with the DOR are working on developing an online version of MCAST. They hope to present a demo of the version to the committee and Executive Board by spring or summer this year. Another issue identified by the survey was the lack of training materials for MCAST. The committee is looking at ways to further education the members

and promote using MCAST. At our February meeting, we were informed that Josh Hoogland (was from Hennepin County) has been hired as the new Assessment and Classification Assistant Director at the Department of Revenue. His start date is February 20, 2019. The Department of Revenue has posted the PACE 2 courses and we are reminded that we need to get registered and it is a requirement to attend this course to complete the PACE course requirement for our licensure. In November, there were about 25 people that met at the Department of Revenue to start the process of updating the special agriculture homestead applications. Each region has representation in this working group. There will be another meeting on February 25, 2019 in St Cloud to discuss the 3 different options the group created at the initial meeting. They anticipate a rough draft by the end of April.

Our Education Steering Committee continues to work with and direct our Education committee needs. They have been assisting the Agriculture committee on the Advance Agriculture 15 hour course that we anticipate will roll out in 2020.

Mike Wacker, Chair, attended the State Board of Assessors meeting in November.

The State Board of Assessors have agreed to send a member from their board to the October/November brainstorming sessions and the January meeting if available in the future. MAAO believes it does benefit our organization to have a member of the State Board present.

president’s perspective, continued

We are excited to announce that two new members were added to the Curriculum and Standards Committee. They are Colin Payton from St Louis County and Gertrude Paschke from Faribault County.

The Committee is working with the Agriculture Committee to develop a two day advance course. They met November 7, 2018 and were able to develop a detailed outline for the course and now have moved into Phase 2 of this development.

Regions have been contacted for interest in assisting in the development and instruction of this course. The Curriculum committee has also been working with the Residential Committee on a two day residential course. Lastly, the AMA standards is in phase 2 and hope to launch the standards to the Association at the 2019 Fall Conference.

The Agriculture Committee has been busy with Basic Agriculture course and developing the Advance Agriculture course. For the Basic Agriculture course offered in 2019, there will be a field trip to a farm offered this year. The Conservation Easement Course will be offered June 1214, 2019 in St Cloud. The committee is updating the Grain Elevator Manual with current costs and the goal is to have this available for the 2020 Assessment. There will be a seminar on the cost manual at the Summer Seminars.

I want to thank everyone that is actively involved with MAAO. I am proud to be a member of this amazing group of people and am thankful for everyone that dedicates time, whether it is a small role or large, to keep this organization strong and moving forward.

will not be a Silent Auction but instead a raffle event. Region Directors were asked to go back to their Regions and discuss this event. The U40/10 group will also be planning activities for all of us to participate in during the Wednesday night dinner/evening event. We hope everyone that attends will participate and enjoy spending time together before and after dinner. This is a great opportunity to meet new members and reconnect with old “friends”.

The Nominating/Procedures committee will be sending out the MAAO Salary Survey and ask we take time to update our county salary data and get that back to the committee this year.

Each Executive Board meeting we are given updates on what each Region has been doing and some of the topics they have struggled with within their Region.

Many of those topics are echoed statewide, while some are only regional. As the MAAO President, I have certainly been getting educated on issues that my own region does not encounter annually and makes me appreciate the diversity within our state. My summer invites to Region meetings is filling up. I am excited to have the opportunity to venture out in our state and meet with members at their meetings.

It is amazing to me that as long as I have lived here there are parts of this wonderful state that I have not visited in many years or maybe never. Each Region has its own uniqueness that I look forward to being a part for a day.

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

Conference Content Committee has been diligently working the past few months to make sure all of us have some excellent education opportunities at the Summer Seminars and the Fall Conference this year. The State Board of Assessors has approved allowing education credit for courses that are under 3 hours. This will allow for some courses that otherwise could not have been offered in the past.

We hope to have these short courses approved for 2020.

Our Residential committee is currently developing the 2 day course. They are meeting February 27, 2019 to begin working on Module 3 – Modular/Mobile Home Construction. The goal is to have a course offered in 2020. The four modules in progress are Quintile, Accessory: Structures and Dwelling Units, Modular/ Mobile Home Construction and Fee Appraisal and Appeals. The first draft of the course content of the Quintile module has been completed and the Power Point for the course is in progress.

As always, if you have questions or would like to know how you can be more involved with MAAO, please reach out to myself or any other board member.

Wishing all of you a Happy Spring! See you all at Summer Seminars.

Remember to mark your calendars for the Summer Seminars in St Cloud on May 22-23, 2019. The theme this year is ….”Dress Your Decade”. I am asking members to dress the decade they were born in. If you prefer, you can also dress your favorite decade. I look forward to seeing how many members still have some of their old attire!! The U40/10 group is organizing a fund raiser for the Summer Seminars this year. This year it

Spring 2019 | Equal Eyes

7

MAAP UPDATE

Written by Samantha Erpelding City of St. Cloud MAAP President 2018-2019

As my 2019 year as President begins I am reflecting on our 2018 year and looking forward to the Summer Workshop.

MAAP Summer Workshops provide training, support and networking. Training and continuing education has always been important to me. I thrive on learning and accepting new challenges. Support is vital in this industry and having questions answered or laws explained is crucial to top performance in our field.

Networking is such a great way to compare procedures and help each other be the best we can be.

This year our workshop will have an expert panel to address questions. We will have informative topics directly related to assessment professionals as well.

I encourage you to ask your Assessor if you can join MAAP if you are not already a member and join us for this years’ workshop. I would love to meet some new team members this year!

The 2019 MAAP Summer workshop will be held August 15-16, 2019 at the Willmar Conference Center. If you would like to attend, please contact a MAAP board member for more information.

MAAP Officers

8

Samantha Erpelding

Amanda Lee

Jessica Arneson

President 2018-2019

Vice President 2018-2019

Secretary/Treasurer 2017-2019

320-255-7203

507-437-9440

651-430-6097

samantha.erpelding@ci.stcloud.mn.us

amanda.lee@co.mower.mn.us

jessica.erneson@co.washington.mn.us

Melonie Flaws

Samantha Kral

Past President 2018-2019

Conference Coordinator 2017-2019

Crow wing County

Sibley County

218-824-1302

507-237-4077

melonie.flaws@crowwing.us

samk@co.sibley.mn.us

Dori Huber

Lacy Standke

Education Board Member at Large 2018-2020

Education Board Member at Large 2018-2020

City of Marshall

Steele County

507-537-6771

507-444-7438

doris.huber@ci.marshall.mn.us

lacy.standke@co.steele.mn.us

Equal Eyes | Spring 2019

Classifieds 22211 Lofton Ave N Scandia, MN $3,995,000

c

By Amber Hill, CMA Polk County Editorial Committee Member

Looking to get into the cattle and hay farming business?

Take a peak this unique 4,400 square foot home located on 340 acres with over 200 acres available as tillable or pasture.

Constructed in 1976 the house has four bedrooms, one full bath, and three 3/4 baths.

Basement is finished.

The property was originally listed in August of 2018 for $4,280,000 and recently dropped to $285,000 $3,995,000inin January.

All photos provided by: https://www.edinarealty.com MLS# 4995188

Spring 2019 | Equal Eyes

9

Tell Me What it is You Plan to Do With Your One Wild and Precious Life Written By Suzanne Bonnema, SAMA City of Minneapolis

10

Equal Eyes | Spring 2019

MURAa LS IN THE CITY Spring 2019 | Equal Eyes

11

murals in the city

Hello, my name is Suzanne Bonnema and I am a commercial assessor working in Southwest Minneapolis. You most likely wouldn’t know this about me, but I collect murals. I didn’t actually realize I was doing this until I discovered I had quite a collection, all from my designated area.

Initially, I found property owners had these murals commissioned to deter graffiti on the exterior of their building, also known as “tagging”. Owners were finding that if a mural is present, graffiti artists avoid the building because of their respect for another artist’s work. They say a building which has a “blank canvas” is more likely to get tagged multiple times, but if it has a mural on it, it goes untouched.

12

Equal Eyes | Spring 2019

murals in the city, continued

Neighborhood business districts are said to be the front door of communities. A welcoming and vibrant business district sends a powerful, positive message; however, a poorly maintained commercial building, or one that has graffiti present, conveys a negative impression. Along with a lot of support and grant money available in the city, building owners and commercial tenants (with property owner’s approval) can improve the facade of their property, including adding a mural, as long as they are located within an eligible business district.

Otherwise, commercial property owners are destined to paint over the un-welcomed graffiti at their own expense and on their own time.

Spring 2019 | Equal Eyes

13

murals in the city, continued

On one of my equalization visits, I was having my usual conversation with the owner, and towards the end, he asked, “So how are you going to consider or value the mural on the front of my building?” He took me by surprise, because this was actually something I had never considered before, nor did I think that it may or may not be something I should be considering.

Was the mural adding value?

To aid me in my research, I began asking new buyers if the mural influenced what they paid

14

Equal Eyes | Spring 2019

for the property. What I was finding was it did not come into their decisionmaking process. The mural was seen as an amenity to the neighborhood, just like when street lights are added to a street to improve the visibility, prevent crime, and make the street inviting. The street light is not adding value to the neighboring properties but is something they all share the benefit of.

I would have to say from the thirty plus

murals I’ve collected, my favorite one is actually a mosaic tucked in off a sidewalk and alley on the rear side of the Black Forest Restaurant located at 26th and Nicollet Avenue. You wouldn’t even really know it’s there when driving by, but when walking the alley, I came across it. The mosaic is compiled of bits of colored tiles and mirrors with a scrollwork perimeter design, along with blue and white rays coming from a central heart, including daisies and stars.

There are two sayings on the mosaic: “Reach

murals in the city, continued

for the Stars� and “Tell me, what is it you plan to do with your one wild and precious life?� I am unaware when this mosaic was created, but consider it a hidden gem in the city.

One of the latest and very creative murals I have in my collection is a farm scene located at 60th and Nicollet Avenue. The mural itself is really fun, but what makes it even more special and creative is what the owner did with the sidewalk in front of the mural. When replacing the sidewalk, he carved out holes in the concrete and then grew tall sunflowers out of those holes which give the mural an almost 3D effect in the summer.

I have also learned some murals may need modifications even after have been painted.

One time Ithey have also learned some murals may need modifications even after

Spring 2019 | Equal Eyes

15

murals in the city, continued the owner of a liquor store told me the neighborhood disapproved of the visible liquor bottles and wine glasses in his murals of the prohibition era. He had to have them painted over; however, a painting of a St. Bernard located on the opposite side of his building was able to maintain the small barrel of said brandy around its neck. The owner was receptive to the neighborhood’s concerns and felt having modified murals was better than not having any at all.

Unfortunately, I have actually missed some murals in my collection. One year a new mural of Paul Bunyan holding a boombox above his head was painted on the exterior of a building one year and then

16

Equal Eyes | Spring 2019

murals in the city, continued gone the next. The new owner wanted something different, so a new mural was rendered in its place. There is one building in my area where I have seen three different renditions of murals come and go. The building is located 26 th and Hennepin Avenue which one point had a yellow bird with the word “Uptown”, then a wolf and an owl, and the latest one with the words “Minnesota Nice” including a loon, walleye, and a Viking ship.

This same owner had a mural of Prince commissioned on the rear of this same building soon after Prince unexpectedly died.

I have also been lucky enough to passing by when one of these artists was in the process of sketching and painting the mural on the exterior of a building. One of these such sightings was at the Leaning Tower Pizza property located at 26th and Lyndale Avenue. The artist was sitting on scaffolding with a paintbrush in hand working on details of his commissioned mural. Another time was at Garfield and Lake Street on the side of a vintage clothing store.

The artist was on a ladder airbrushing an already sketched picture Jimi Hendrix while referencing a piece of paper of what he was to paint taped to the brick wall.

at at

be

of

in of

In the end, everyone wins! The murals add a sense of community to the neighborhood, artists get to show their art in a public space, they are fun to look at, they prevent graffiti where it is not wanted, and may just inspire people to think what it is that they are going to do with their one precious life.

If you ever come to Southwest Minneapolis and want to do some mural sightseeing, I have compiled a map including addresses of the ones I have found. P.S. - Enjoy...life!

Spring 2019 | Equal Eyes

17

murals in the city, continued

Murals of Southwest Minneapolis - NORTH SECTION

18

Equal Eyes | Spring 2019

murals in the city, continued

Murals of Southwest Minneapolis - MIDDLE SECTION

Spring 2019 | Equal Eyes

19

murals in the city, continued

Murals of Southwest Minneapolis - SOUTH SECTION

20

Equal Eyes | Spring 2019

murals in the city, continued

Spring 2019 | Equal Eyes

21

The Top 10

NETWORKING SKILLS

By Jamie Freeman, SAMA Clearwater County Editorial Committee Member

Having a well-established network is an important part of our professional lives. Your career network should be in place for when you need it, whether its job searching, moving along the career ladder or simply seeking help with your assessment duties. Since you never know when you might need it, it makes sense to have an active career network, even if you don’t need it today.

22

Equal Eyes | Spring 2019

Top 10: networking skills

1. Have a Plan: Great connections in the assessment world don’t just happen. It’s a good idea to have a plan and be prepared when it comes to networking. When you are at an event, use your time wisely to connect and make the best networking opportunities for yourself, your office and your jurisdiction.

2. Make Networking a Regular Activity: Make it a priority to reach out to people who you find interesting. Don’t ask for anything, just say “Hi”. Shoot an email that shows your mutual respect/interest in what they do.

3. Follow Up: Be prepared to work on your contacts and build deeper relationships. Get to know people not only from a business perspective but from a personal side as well. Build relationships BEFORE you need them.

4. Engage in Meaningful Conversation: Having cheap surface conversations will never have the same results as a meaningful conversation can. Take your time, talk and listen carefully to those around you.

5. Take the More Personal Approach: It’s always nice to follow up with people on social media, but to truly connect, go low tech. Email is great for sending documents, but don’t rely on it for networking. When someone comes up in a conversation or comes to mind, make a random phone call. You don’t need to have an agenda or reason, simply share that they were in your thoughts and you wanted to connect.

6. 80/20 Rule: Listen 80% of the time and talk 20% of the time. Listen to other people and what they are saying. People like to feel that they are being listened to. Ask questions to show you are listening and you care about what they have to say.

7. Introduce Others: This skill could earn you a great reputation as being someone who really cares for others. While you’re at it, help others first. Have the attitude of always looking for opportunities to help others and not expect anything in return. Believe me, in time this will benefit you.

8. It is a two way process: Networking is a two way process, it’s not just about what you can get from new contacts. It’s about sharing your contacts, knowledge and information and any good networker will do this well. It is also about asking for help, you should be able to reach out to your network and ask for help about a project, or with a question, a contact request, career help or a lead.

9. Say Yes to Opportunities: There are many opportunities for networking, so start saying yes to those projects at work. Hold an office at a regional level. Be a mentor. Volunteer to be part of a MAAO committee or help with an event. Put yourself in a situation where you can meet others in your field and increase your network circle.

10. Thank People: Take the time to thank those in our profession that help you. Sometimes people are happy to take and forget the most important part: giving thanks!

Spring 2019 | Equal Eyes

23

TINKERING With Timber

The Creation of a Log Home

By Jason Jorgensen, SAMA Wadena County Equal Eyes Associate Editor

24

Equal Eyes | Spring 2019

Here in the north country of Minnesota,

log homes are a common site, whether it is on a lake, or tucked back into a woods on a plot of land. Log homes take on many different sizes and shapes, some are quite simple while others are extremely detailed and extravagant. Log homes provide a very quiet and comfortable living atmosphere.

Spring 2019 | Equal Eyes

25

tinkering with timber

covered with shingles or steel panels. Now that the structure of home is up and roofed, the windows and doors will go into their respective openings. Interior walls are then marked out on the floor framed up.

At this point of construction, multiple crews will come in and work on electrical, plumbing, and other services. The logs are then prepped for stain, finish coat, and then all the log joints are sealed with a chinking product. The interior is then ready for completion; walls are finished, cabinets and countertops go in, flooring is installed, fixtures are set in place, and the trim work is completed.

This is the first step to the scribing process. After the scribe is transferred, the log will be hollowed out to the line, to fit tightly on top of log below.

Construction The foundation is a critical part of the building process and is not a one size fits all application.

Soil type, elevation contours, proximity to trees, and size of the home all play a major role in the type of foundation a log home is set on. The top of the foundation should rise a minimum of six inches from the top of the soil to prevent moisture wicking in the bottom course of logs. Once the foundation is in plumbers and electricians will come in and do some preliminary work, setting lines and pipes for later in the project. The foundation is then capped off with joists and subfloor.

and cut to depth for a flat and level roof line. This is a time-consuming process and

Key points to remember when constructing a log home •

The more corners and roof dormers the higher the price will climb, Rectangle, L, and T shaped homes are the most affordable.

• Interior walls should be constructed from dimensional lumber and common types of interior finishes such as sheet rock or tongue and groove.

• Keep plumbing in the interior walls, exterior walls could possibly freeze due to lack of insulation, and it is costly to carve channels into logs for plumbing lines.

• Keep electrical outlets and wiring on interior walls or in the floor as well.

• Try to install kitchen cabinets on the flattest log walls or interior walls for ease of installation.

As the logs are set, they are all This shows the receiving channel and the insulation that some milled or scribed to a specific builders use between logs. thickness on the tops and bottoms • The logs will shrink as they dry out, to achieve a uniform height as the structure on large log sets it can take a whole day to make sure to leave expansion areas of rises to the roof line. At this point, there is set just a few rafters into place. The second 4”- 6” above doors and windows. two options for the roof structure. For large option is to have roof trusses premade and open vaulted ceilings with exposed logs, a set into place with a crane, this style of truss crane is used to set the main ridge beam first, can either have a vaulted or flat ceiling on then log rafters with a four to six inch flat the interior of the home. cut along one side is placed cut side up for the roof deck sheathing to rest on.

After all the rafters are set, the roof is trimmed out with fascia boards and then the As the rafters are set in place they are scribed roof deck sheathing is fastened down and

This is a pre-made truss ready for installation.

26

Equal Eyes | Spring 2019

tinkering with timber, continued

This is a great example of the flats cut on the topside of the logs rafters. Also in this picture the walls are being assembled in an unconventional log home style.

Efficiency R- Value is the ability of a product to resist heat flow. Typical pine logs have an R-value of 1.41 per inch of wood, so in general terms a 10� log has an R-value of 14.1, which is similar to an insulated 2x4 wall with plywood sheathing. Many log homes don’t meet required building energy efficiency codes. However, in the right climate, homes built with larger logs can store up heat during the day and then release the heat throughout the night. Log homes are prone to air leaks and require periodic attention at the seams as the logs shrink and settle into place. To help avoid extensive shrinkage, many experienced log home builders will use seasoned or kiln dried logs.

Maintenance All log homes require periodic maintenance, a yearly inspection is a good place to start.

Check for any areas that may be in contact with items that will retain moisture such as mulch, foliage, or earthen compounds. Make sure that the exterior finish not peeling or bubbling up in areas. Check for signs of insect and animal invasion, look for any

Spring 2019 | Equal Eyes

27

tinkering with timber, continued

small pile of sawdust or holes from ants or termites, typically these insects will set up home in higher moisture areas, so this is another reason to keep plants cut back.

At times woodpeckers will drill holes in the logs in their search for food, so make certain that these areas get patched to avoid moisture from entering the logs. Wash the logs periodically with a sprayer to eliminate pollen, dust, and dirt, this will freshen the home’s looks and let you know if there are areas of the finish that are not repelling water. As the home ages over the first five years the logs will shrink and settle into place, check for any cracks in in the chink joints as well as areas in the logs that might need to be sealed. Finally, check for soft spots with a screwdriver or awl, probing areas around doors, windows, and upward facing cracks.

wood or aluminum clad geometric windows will usually grace an open vaulted living room.

The jambs that the doors and window set in are thicker to allow a flush mount in the opening of the log’s walls. Kitchen and bathroom cabinets and countertops are typically designed in a custom cabinet shop and can easily run in excess of $50,000. Large wide open stairways make their way one floor to another, with smaller hand-hewn logs used as spindles and rails, some homes even use black walnut as stair treads. Large field stone fireplaces that run up through the vaulted ceiling are a common site, in the living room. The roofs generally consist of extended life roofing products that are warrantied for 30+ years. The materials are thicker and made with better quality materials that are designed for more wear and tear over the years. Exterior wood stains and sealants are priced out at up to three dollars a square foot to apply.

Grading Log home typically carry a higher value in the market place, due to the aesthetics, materials used, and the overall craftsmanship that is involved to put them together. Log homes are majestic and beautiful to look at, they hold a rustic, yet elegant nature about them. Top quality materials are used throughout the construction process. Many times, heavy ornamental doors are set in place at the front entry, protected from the elements, by a covered porch. Large custom

28

Equal Eyes | Spring 2019

Chinking at the seams and joints

Log homes are a custom design product, no two are the same. Large custom log homes can take several years to complete and cost millions of dollars to put together. Some of these examples are for the premium home, however, log homes for the average person due tend to run 30-40% higher in the marketplace than the same size conventional home. The high demand for log homes causes them to sell much faster than a regular stick-built home. Overall these homes provide a unique atmosphere that is rich and relaxing, and provides an investment that brings a great return.

tinkering with timber, continued

Spring 2019 | Equal Eyes

29

Your Harvest Photo Contest Winners

1st Place Tammy Anderson, Wright County

2nd Place Greg Kordosky, Clay County 30

Equal Eyes | Spring 2019

Your Harvest Photo Contest Winners

From this -

To this -

3rd Place Carol Haataja, Wadena County

Spring 2019 | Equal Eyes

31

THE 3-D DOMICILE: USING PRINTERS IN CONSTRUCTION TECHNOLOGY

32

Equal Eyes | Spring 2019

By Missy Manke, Wright County Editorial Committee Member

the 3d domicile What typically comes to mind when you think of 3D printing? The creation of prosthetic arms or legs for amputees?

Various custom knick-knack or paper weight items? Raj and Howard, from the Big Bang Theory, using a 3D printer to make action figures of themselves?

The use of 3D printing has been used for all those applications, and more. But what about 3D printed homes?

First, let’s start with what is 3D printing?

3D printing or additive manufacturing is a process of making three dimensional solid objects from a digital file. The creation is achieved using additive processes. In an additive process, an object is created by laying down successive layers of material until the object is created.

a house layer by layer using a quick-setting, concrete like material. Once all the layers are set, they can be topped off by floors and ceilings set in place by the crane. This concept calls for the insertion of structural components, such as plumbing, wiring, utilities and even consumer devices like

audiovisual systems, as the layers are built.

This will allow for homes to be completely built in a single day, with very little to no construction materiel waste.

D-Shape technology is very similar in aspect, except the structure is enclosed in a frame and is printed with sand mixed with magnesium oxide. Once the printer is finished, the final structure must be extruded from the sand. Workers use shovels to clear

out the excess sand to reveal the finished project.

3D printed building structures have been popping up all over the world. With the worlds first 3D printed office building constructed in Dubai. Printed by the company Winsun, this building was printed in about 17 days, and cost about $140,000.

Apis Cor, a Russian based company, printed a 410 square-foot house for approximately $10,150. This included decorating the house, both inside and outside.

A Texas based company ICON, working with charity group New Story to build easy to replicate houses in counties, such as Haiti and El Salvador, where families are displaced from housing due to natural disasters. Using ICON’s Vulcan printer, the two companies have printed the first permitted, and built to code house, in Austin, Texas. The house was constructed in under 24 hours. The 800 square foot house cost about $10,000 to build, but with improving technology and processes, the company plans to bring that price down to around $4000.

So why use 3D printing for houses?

According to construction company, Suncomony, 3D printed homes offer: •

Affordability due to faster construction with less waste

•

Super Strong housing with up to

Construction 3D printing, also known as Large Scale Additive Manufacturing or robotic bricklaying is not a new concept.

Originally conceptualized and explored in the 1950’s, with related technology development around automated construction beginning in the 1960’s. With Japanese companies, Shimizu and Hitachi, pioneering the development of automated fabrication of entire buildings using slip forming techniques and robotic assembly of the components in the 1980s and 1990s.

Over the years, many techniques have been developed with the most common ones being Contour Crafting and D-Shape technology.

Contour crafting uses a computer-controlled crane or gantry to rapidly form the walls of

Spring 2019 | Equal Eyes

33

the 3d domicile, continued

34

Equal Eyes | Spring 2019

the 3d domicile, continued 220 MPH wind resistance •

Net Zero energy use with LED Lighting, high efficiency heat pump and appliances

•

Rain water catchment enabled

•

Healthy interior with natural materials

•

Smart design with IoT (Internet of Things) in home automation and security standard

•

Wo r k i n g t o l o w e r insurance costs due to design and materials that significantly lower risk of major hazards, such as fire or roof damage

Here is a good article on why 3D printed homes may be the future of architecture done by 3DPrint.com: https://3dprint.com/231834/why-3d-printed-homes-might-be-the-future-ofarchitecture/ 3D printing opens up endless possibilities when it comes to design and utility. With this new technology, you can have more curvilinear structures, which are more structurally sound. Which means the possibilities of experimenting with different shapes delivering the homeowner a truly unique house catered to their taste.

Spring 2019 | Equal Eyes

35

t n sme

s e s s a l

a b o gl

d n a l s I de

Rho

By Mike Bjork, Washington County Editorial Committee Member

R

hode Island is the smallest state in the United States by land area, at just 1,214 square miles of land. The border dimensions are loosely represented as 37 miles in width by 48 miles in length. To put this in perspective, the width roughly equals the distance from the St. Croix River to downtown Minneapolis, and the length is essentially the distance from downtown Minneapolis to Northfield. The 2017 population was listed at 1,059,639, which ranks forty-third U.S. However, it has a population density of 1,006 people per square mile, which is second. Rhode Island has five counties: Bristol, Kent, Newport, Providence, and Washington.

Providence is the both the state capital and largest city with a 2017 population of 180,393.

Interestingly, the Providence metropolitan area ranks as the 38th largest in the U.S. with a population of 1,622,520, consisting of a region that extends into eight counties over two states (Rhode Island and Massachusetts).

36

Equal Eyes | Spring 2019

Rhode Island is not considered to be a taxfriendly state. A 2017 USA Today report listed the state having the ninth highest effective property tax rate at 1.64%, with the national average being 1.15%. Similarly, Rhode Island came in tied for the tenth highest in a 2018 study published by WalletHub with an effective property tax rate of 1.65%, with the national average stated as 1.12%.

In Rhode Island, each parcel of real property represents a set percent of its fair market value as of the date of revaluation. Most towns set the percent of fair market value

at 100% of market value, with market value being defined as “the most probable price in cash that a property would bring in a competitive and open market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue pressure.�

State law mandates that statistical updates are performed every third year, with a full physical revaluation every nine years. The revaluation date, also known the assessment date, is December 31st. The assessment remains unchanged in the second and third years of the cycle until the next revaluation period, unless there is a physical change (the construction of an improvement or a demolition) made to the property. The revaluation process that occurs every third year referred to as a statistical update. This a thorough analysis of all real estate in a city or town, with an emphasis on recent comparable sales, condition, neighborhood trends, locational influences,

global assessment, continued industrial; and tangible personal property.

The personal property is any and all property owned by a business not considered real estate, including, but not limited to, computers, furniture, fixtures, tools, equipment, machinery, supplies, decorations, and unregistered vehicles. It does not include inventory stocked for resale or registered vehicles. All business and organizations, even those that are exempt, are required to submit an itemized list of personal property on an annual basis.

and improvement size. The results will include the rebuilding of cost tables for all improvement items, land value tables, and depreciation schedules.

The full physical revaluation consists of sending out data mailers to property owners, with the intention of the owners verifying information and reporting changes, updates, or inconsistencies. These data mailers are filled out and mailed back to the assessor ’s office.

In addition, appraisers attempt to physically inspect the interior and exterior of each property, taking note of building dimensions and applicable characteristics.

The updated database is then used for another statistical update.

ten years may be a significant enough amount of time where neighborhoods, trends, and economic climates may change to the point where certain areas may have become either under-assessed or over-assessed, resulting in an inequality in taxation. The city of Providence, the largest jurisdiction in the

Property is valued as of December 31st, with actual values released seven months later in July. Property taxes are payable in the year of issuance (as opposed to being in arrears).

The actual date can vary slightly between city and county, but tax bills are generally issued in early September and are due within thirty days.

The deadline for property owners to appeal their value and classification is ninety days from the date property taxes are due. The appeal process has three distinct steps.

The initial step is to work directly with their local assessor’s office. If the parties are still at an impasse, the appeal proceeds to the Local Board of Tax Assessment Review, where the case is heard by a five-member board appointed by the local mayor or county board, typically consisting of a combination of real estate professionals and lawyers.

The third step in a property tax court appeal is a trial date at a superior court venue.

The state supreme court may hear some appeals beyond superior court, but it is not considered to be a part of the normal process.

SOURCES:

This three-year update/ nine-year valuation cycle was implemented in 2000. Before this, Rhode Island law required property values to be updated just once every ten years. With such a long period between revaluations, it was common for property owners to experience sticker shock when new values were issued.

This resulted in a lack of confidence in the system, and often saw significant numbers contesting valuations. Furthermore, while an assessment may be accurate in year one,

state, is currently promoting the possibility of an annual revaluation. Ultimately, the state legislature needs to amend state statues for this to be implemented, with the balance of state assessing office to then follow suit.

Rhode Island has four general types of property classification, each with very distinct corresponding tax rates. The four classifications are owner-occupied residential; residential; commercial/

USCensusBureau.gov Wikepedia.orgVgsi.com KFF.org usatoday.com newyorktimes.com wallethub.com googlemaps.com Ted Jankowski, City Assessor, Providence, Rhode Island

Spring 2019 | Equal Eyes

37

What You Get For

A Days Inn

By Amber Hill, CMA Polk County Editorial Committee Member

3595 Commercial Drive SW Rochester, 55902 Sold February 2019 for $3,150,000 (plus $575,000 personal property).

There are 154 units with kitchenettes available. Building is 45,488 square feet built in 2008. Property is located near the Rochester International Airport and Mayo Clinic.

2017 Assessment Values: Land: $417,400 Building: $2,398,300 Total Market Value: $2,815,700

Previously sold in 2014 for $2,200,000 (no personal property indicated)

38

Equal Eyes | Spring 2019

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

•

Mary Tyler Moore’s “home” was listed on the market for $2,495,000.

MAAO joined the cloud.

20 Years Ago—1999 •

10 Years Ago—2009 •

In the wake of the Minnesota Supreme Court decision in Under the Rainbow Child Care center Vs. County of Goodhue, a number of state nonprofits expressed concern that many previously exempted groups would suddenly be required to pay property tax.

15 Years Ago—2004 •

•

Ag Specialist Mark Larson, Kanabec County, explained that a dairy cow provided $13,737 of economic activity. This was an 18% increase from 1993.

The City of Minneapolis was undergoing significant tax burden shifts. City Assessor Scott Renne explained that all residential property types, including apartments were “hot”.

The district with the highest appreciation was Calhoun Isles, which experienced a 128% growth rate over the previous 10 years.

By Amber Hill, CMA Polk County Editorial Committee Member

•

Jeff Johnson, Stearns County, explained that many farmers are deciding to rent their cropland and find a job off the farm because of the poor outlook for agriculture.

Minnesota Legislators were polled to find out where they get most of their information. The number 1 source: Their own personal experience with 75% stating they use this “often”. Last on this list: Lobbyists, with 25%

•

30 Years Ago—1989 •

25 Years Ago—1994 •

•

A formula for computing your own property taxes was offered.

That scientific formula was (Mkt. value of your home x 1/Mkt value of house next door) / (number of potholes in your street plus timber value of trees on property) x (proximity to nearest walleye lake) x number of hours spent watching Vikings in 1990.

Pat Reale, Adams County Colorado Assessor was allowed to keep his job after refusing to take his state-require licensing exam. A district judge ruled that no compelling public interest was being served in forcing Reale, a 27 year veteran, to pass his exam.

Region 9 was concerned about too much state control regarding the requests made by the Department of Revenue for data through abstracts.

•

Skyrocketing enrollment at St. Cloud State University created a new housing boom in St. Cloud’s south side.

In the previous two years, 56 student apartment complexes with nearly 2400 bedrooms were constructed.

Jeffery Spelman, explained the role of the “Tax Agent”. A tax agent represents ad valorem taxpayers in regard to their assessments and serves as an advocate for taxpayers. A horror story was told of a nationally known appraisal firm bombarding local commercial property owners with a mailer advertising their services.

Spring 2019 | Equal Eyes

39

Assessor soft skills The Collins English Dictionary defines the term “soft skills” as “desirable qualities for certain forms of employment that do not depend on acquired knowledge.

The 5 Skills That Will Increase Your Happiness Article published with permission of Happify, a mobile app and website offering science-based activities and games that help reduce stress and anxiety. To learn more, go to www.happify.com and visit the Iphone App Store or Google Play to download the Happify app.

At Happify, we’re translating the latest cutting-edge research

into fun and interactive activities and games that help you build your happiness skills and form life-changing habits.

Optimism, self-confidence, gratitude, hope, compassion, purpose, empathy—these are all qualities that anyone can own.

You just have to learn how. And doing so will change your life.

Happify’s S.T.A.G.E. framework helps you build five key happiness skills: Savor, Thank, Aspire, Give, and Empathize.

40

Equal Eyes | Spring 2019

ASSESSOR SOFT SKILLS, CONTINUED

Savor Savoring is a quick and easy way to boost optimism and reduce stress and negative emotions. It’s the practice of being mindful and noticing the good stuff around you, taking the extra time to prolong and intensify your enjoyment of the moment, making a pleasurable experience last for as long as possible. So whether it’s preparing a meal, pausing to admire the sunset, or telling a friend your good news—the idea is to linger, take it in, and enjoy the experience. Eventually it’ll become a habit—one you’ll never want to break.

Research by Dr. Fred Bryant, a professor at Loyola University Chicago who coined the term “savoring,” shows that those who regularly and frequently savor are happier, more optimistic and more satisfied with life. Bryant describes savoring as threefold, meaning we can savor the past (by reminiscing), savor the future (through positive anticipation) or savor the present (by practicing mindfulness). There are many savoring techniques—and you may find that you gravitate towards some, but not others. Researchers Bryant and Veroff have proposed a number of ways to do this, including savoring with other people, concentrating on the meaning of an activity, incorporating humor, and writing about their experience.

Thank The simple act of identifying and then appreciating the things people do for us is a modern-day wonder drug. It fills us with optimism and self-confidence, knowing that others are there for us. It dampens our desires for “more” of everything—and it deepens our relationships with loved ones.

And when we express our gratitude to someone, we get kindness and gratitude in return. In studies led by Dr. Martin Seligman, people have written gratitude letters to someone they’ve never properly thanked, and seen immediate increases in happiness and decreases in depressive symptoms. Robert Emmons, Professor of Psychology at the University of California, Davis, is a leading researcher in the field

of gratitude and author of Thanks: How the New Science of Gratitude Can Make You Happier. He believes everyone should try practicing gratitude because the benefits are so powerful: “First, the practice of gratitude can increase happiness levels by around 25%. Second, this is not hard to achieve. A few hours writing a gratitude journal over 3 weeks can create an effect that lasts 6 months if not more. Third, cultivating gratitude brings other health effects, such as longer and better quality sleep time.”

Aspire Feeling hopeful, having a sense of purpose, being optimistic. Study after study shows that people who have created meaning in their lives are happier and more satisfied with their lives. You too can feel more upbeat about your future and your potential. And who doesn’t want that? Genuine optimism is a friend magnet. It also makes your goals seem attainable and your challenges easier to overcome. Bottom line: you’ll not only feel more successful, you’ll be more successful.

A person’s level of hope is shown to correlate with how well they perform tasks. Using one’s strengths in daily life, studies have found, curbs stress and increases self-esteem and vitality. Another study found that participants who were asked to imagine their future in an optimistic light increased their levels of happiness over the next six months.

Believing that your goals are within reach promotes a sense of meaning and purpose in life—a key ingredient of happiness.

Give Everything about giving is a no-brainer.

Obviously, when you give someone something, you make them happier. But what you might not know is that the giver— not the receiver—reaps even more benefits.

Numerous studies show that being kind not only makes us feel less stressed, isolated and angry, but it makes us feel considerably happier, more connected with the world, and more open to new experiences. In one famous study, Dr. Sonja Lyubomirsky asked

students to commit five random acts of kindness each week for six weeks. Whereas the control group experienced a reduction in well-being, those who engaged in acts of kindness showed a 42% increase in happiness. We’re happier when we spend money on other people than when we spend money on ourselves. And a 2006 study found that simply reflecting on nice things we’ve done for other people can lift our mood. Dr. Stephen Post, a bioethicist at Case Western Reserve University and founder of the Institute for Research on Unlimited Love, is a pioneer in the study of altruism and compassion. His research shows that when we give of ourselves, everything from life satisfaction to self-realization and physical health is significantly affected. Mortality is delayed. Depression is reduced. Well-being and good fortune are increased.

Empathize Empathy is a powerful word packed with lots of different interpretations. It’s the ability to care about others. It’s the ability to imagine and understand the thoughts, behaviors or ideas of others, including those different from ourselves. If you care about the relationships in your life—and who doesn’t?—learning the skill of empathy has enormous payoffs. When we empathize with people, we become less judgmental, less frustrated, angry or disappointed—and we develop patience. We also solidify the bonds with those closest to us. And when we really listen to the points of view of others, they’re very likely to listen to ours. Strong relationships are essential to happiness, according to Drs. Ed Diener and Martin Seligman, and practicing empathy will go far in nurturing the relationships in your life.

Richard Davidson, professor of psychology at University of Wisconsin-Madison, was one of the first to show that compassion is a skill that we can all learn. He says the brain is constantly changing in response to environmental factors, and this also extends to compassion for the self. Research by Dr. Kristin Neff, a pioneer in the field, suggests that people who have more self-compassion lead healthier, more productive lives than those who are self-critical.

Spring 2019 | Equal Eyes

41

transitions Best Wishes Upon Retirement

By Nancy Gunderson, Clay County Editorial Committee Member

Steve Clay

Carver County 21 years

April 1, 2019

I’m not sure which is more telling, having January 2nd as my date of birth or starting retirement on April Fool’s Day. After working as a Realtor and then as a Fee Appraiser, I came to the field of assessing working for Steve Sinell at Eden Prairie in 1995. In 1997 I joined the assessing staff at Carver County headed for most of that time by Angela Johnson.

In the past twenty-four years we have come a long way from the manila file folders and large paper half section maps. It has been and interesting and rewarding profession for which I will always be grateful.

I am frequently asked what I am going to be doing in retirement. (Not sure what it is they fail to understand about retirement.) I have a rocking chair picked out and for the first year, plan to sit in my rocker. If that works out, the second year I plan to start rocking it.

Baby Steps.

Best Wishes Steve!

42

Equal Eyes | Spring 2019

TRANSITIONS, CONTINUED

Vicki Hagen Nicollet County 20+ years

Vicki Hagen, Nicollet County retires after 20 plus years.

Congratulations Vicki!

Chris Bennett Hennepin County

Chris Bennett, Hennepin County, retired January 2019.

Enjoy, Chris!

Spring 2019 | Equal Eyes

43

new faces

in new places Recent New Hires

By Mike Bjork Washington County Editorial Committee Member

Jordan Crowe

Jordan got started with Wright County as a Property Appraiser in January of 2019. He brings experience from time in the construction industry and is currently attending courses to gain his CMA licensure. He graduated from Bemidji State University, majoring in Biology with a minor in Psychology, with the intention of going to medical school. Life, a change of interests and support from family members directed him to the appraising field, where his love of the outdoors and mathematics combine seamlessly. Jordan and wife Haley have two sons, Hezekiah and Merrik, who keep them very busy. In his downtime, Jordan likes to hunt, fish, spend time outdoors with his family and cheer for the Minnesota Wild.

Shana Jackson

Shana started working as a Residential Appraiser with Nicollet County in December 2018. She had over twenty-two years of experience with the county in the Recorder’s Office. She graduated from Bethany Lutheran College and is currently working toward obtaining her CMA licensure.

Shana has her son Dominique, grandson Jayce, and dog Luna, a Boxer/Husky mix, that keep her live full. In her free time, she likes to travel, playing sand volleyball, and enjoys reading.

Zach Mahan

Zach was welcomed to his new position at a Residential Appraiser at Carver County in January 2019. He has a Bachelor of Arts degree in Economics from St. John’s University, where he played football for the Johnnies. Zach brings three years appraisal experience as a fee appraiser. Zach enjoys hunting, fishing, training his Labrador retriever Mozzie, and cheering for the Packer football team.

Mark Meili

Mark rejoined the Carver County Assessor’s office in his new position as a Commercial Appraiser in October 2018. Mark began his career fifteen years ago in Carver County as the Township/Agricultural appraiser. He accepted a Commercial Appraiser position with Dakota County prior to returning to Carver County. In addition to hold a SAMA licensure, Mark has an Associate in Arts degree from Minnesota State University, Mankato, and is in the process of completing a Business Management degree from Kansas State University, Fort Hays.

He and wife Tara have two daughters, Faith and Addison, and reside in Shieldsville. Mark and his family enjoy hiking, kayaking, camping, and spending time together on their pontoon.

44

Equal Eyes | Spring 2019

new faces in new places, continued

Brock Nelson

Brock began working as a Staff Appraiser with Steele County in May 2018. He brings four years of real estate experience as a real estate agent and is currently working towards his CMA licensure. He graduated from the University of Northern Colorado, majoring in Exercise Science, and intended to pursue a career in physical therapy. The pull of being in a family of realtors was too great. After being on the selling side, he realized that he enjoyed figuring out the what and why of real estate, and transition into the appraising side. Brock and wife Karissa have three children, Braxton, Kinsley, and Brolin, who keep them on the run. In his spare time, Brock loves to play the guitar.

Angela Smith

Angela joined Nobles County as a new Property Appraiser in January 2019. She is new to the assessing field. Prior to working for the county, she was in sales for an animal health supply company and has a bachelor’s degree in Agricultural Business. Angela and husband Joe, who were married this past October, enjoy boating, snowboarding, running, and cooking.

Joey Sullivan

Joey started working for Waseca County as a Residential Appraiser in October 2018. He has a CMA licensure, and previously worked as an appraiser for Wabasha County and interned with Dakota County. A sixth-generation farmer, Joey has degree in Agricultural Industries and Marketing from the University of Minnesota. He grew up on a farm in LeSueur County and he and his father still work some of the land their ancestors settle on over 160 years ago.

Please email New Faces info to michael.bjork@co.washington.mn.us

Spring 2019 | Equal Eyes

45

TAX COURT Lowe’s Home Centers, LLC VS. HENNEPIN COUNTY Provided by Jake PIdde, Stearns County Editorial Committee Member

46

Equal Eyes | Spring 2019

TAX COURT, CONTINUED

Spring 2019 | Equal Eyes

47

TAX COURT, CONTINUED

48

Equal Eyes | Spring 2019

TAX COURT, CONTINUED

Spring 2019 | Equal Eyes

49

TAX COURT, CONTINUED

50

Equal Eyes | Spring 2019

TAX COURT, CONTINUED

Spring 2019 | Equal Eyes

51

TAX COURT, CONTINUED

52

Equal Eyes | Spring 2019

TAX COURT, CONTINUED

Spring 2019 | Equal Eyes

53

TAX COURT, CONTINUED

54

Equal Eyes | Spring 2019

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, January 15, 2019

Chairperson Gregg Larson convened the meeting at 9:00am.

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

Reed Heidelberger Joy Kanne Gregg Larson Lori Schwendemann

Mike Reed was unable to attend.

Agenda for the January 15, 2019 meeting were reviewed. Jane Grossinger moved to approve the agenda. Lori Schwendemann seconded the motion. The motion carried.

Minutes of the November 20, 2018 meeting were reviewed. Reed Heidelberger moved to approve the minutes. Charlie Blekre seconded the motion. The motion carried.

Election of Officers •

Nomination for Vice Chair: Reed Heidelberger made a motion to nominate Gary Amundson for vice chair. Joy Kanne seconded the nomination. The motion carried. Gary Amundson is the vice chair for 2019.

•

Nomination for Chair: Reed Heidelberger made a motion to nominate Gregg Larson as chair. Joy Kanne seconded the nomination. The motion carried. Gregg Larson is the chair for 2019.

Grading Committee Appointments •

Form Report Grading Committee: Gary Amundson made a motion to reappoint and appoint the following form report committee members; Tamara Anderson, Patrick Chapman as chair, Kyle Holmes, Kim Jensen, Keith Kern, Rebecca Malmquist, Ann Miller, Nate Stulc, Patrick Todd, and Bob Wilson. Newly appointed form report graders; Tom Brandt and Judy Lazar. Reed Heidelberger seconded the motion. The motion carried.

•

Narrative Grading Committee: Reed Heidelberger made a motion to reappoint narrative committee members Kim Jensen, Rebecca Malmquist, and Bob Wilson as chair. Lori Schwendemann seconded the motion. The motion carried.

Spring 2019 | Equal Eyes

55

state board of assessors meeting minutes, continued

Updates •

Form Report Update Submitted Reports

Dates

Approved Reports

Rejected Reports

Reports being Graded

July 1, 2013–December 31, 2013

6

6

0

0

January 1, 2014–June 30, 2014

13

13

0

0

July 1, 2014–December 31, 2014

13

13

0

0

January 1, 2015 – June 30, 2015

15

15

0

0

July 1, 2015 – December 31, 2015

13

12

1

0

January 1, 2016 – June 30, 2016

33

33

0

0

July 1, 2016 – December 31, 2016

26

25

1

0

January 1, 2017 – June 30, 2017

19

18

1

0

July 1, 2017 – December 31, 2017

9

9

0

0

January 1, 2018 – June 30, 2018

18

16

2

0

July 1, 2018 – December 31, 2018

12

8

3

1

January 1, 2019 – January 15, 2019

0

0

0

0

Passed Reports (7/1/2013 – 11/20/2018)

Received AMA

Received SAMA

Received CMAS

Have not applied for AMA

165

110

11

6

32

Updates (cont.)

56

•

Outside Activity Letters: 47 Assessors indicated on their FY 2019 license application that they were engaged in one or more activities other than assessment work during the period from July 1, 2017 to June 30, 2018. 81 employers were sent the outside activity letter.

•

Rule Changes: There were less than 25 complaints from the Notice of Intent to Adopt Rules. The Intent to Adopt Rules paperwork is being put together and will be sent to the Office of Administrations for review.

•

MAAO Education Committee update from Gary Amundson: Joy, Jessi, and Gary met about the standards, passed them along to assessors for review. Once they come back, the committee will move them out to a larger audience.

Equal Eyes | Spring 2019

state board of assessors meeting minutes, continued Approved Continuing Education Hours Requests •

2018 Industrial & Economic Development: Earl Zent requested CEH’s for this seminar that was held on November 15, 2018 in Golden Valley, MN sponsored by MN Real Estate Journal. The board’s continuing education committee approved this request for 4 continuing education hours.

•

2018 Office Summit – Developing, Leasing & Investment Trends: Earl Zent requested CEH’s for this summit that was held on December 7, 2018 in Golden Valley, MN sponsored by MN Real Estate Journal. The board’s continuing education committee approved this request for 4 continuing education hours.

•

2019 Apartment Summit: Scott Lyons requested CEH’s for this summit that will be held on January 11, 2019 in Bloomington, MN sponsored by MN Real Estate Journal. The board’s continuing education committee approved this request for 4 continuing education hours.

•

Commercial Real Estate Valuation & Appraisal Forecast Summit: Earl Zent requested CEH’s for this summit that was held on January 18, 2019 in Golden Valley, MN sponsored by MN Real Estate Journal. The board’s continuing education committee approved this request for 4 continuing education hours.

•

Real Estate Math: Vanessa Thompson requested CEH’s for this online class sponsored by Kaplan Professional Schools. The board’s continuing education committee approved this request for 3 continuing education hours.

•

Residential Site Valuation & Cost Approach: Kari Theisen requested CEH’s for this course that will be held on March 6 - 7, 2019 in Roseville, MN sponsored by Appraisal Institute. The board’s continuing education committee approved this request for 15 continuing education hours (including a 1 hour exam).

•

The Basics of Expert Witness for Commercial Appraisers: Chris Bennett requested CEH’s for this online course sponsored by McKissock. The board’s continuing education committee approved this request for 7 continuing education hours.

Denied Continuing Education Hours Requests Ehlers Annual Public Finance Seminars: Elizabeth Diaz requested CEH’s for these seminars that was held on February 7 8, 2019 in Brooklyn Center, MN sponsored by Ehlers & Associates. The board’s continuing education committee denied this request for 5 continuing education hours. The consensus was there was not enough relevant instructions to benefit an assessor.

Request for Elective Course Approval Residential Site Valuation & Cost Approach: This course was submitted for continuing education hours, the CEH committee felt the board should review this course as an elective course. Because this course has 14 hours of instruction with a 1 hour exam it will be considered as a half elective course. Appraisal Institute will be offering this half elective course in the classroom in March 2019 and as an online course. Andrea Fish moved to approve the Residential Site Valuation & Cost Approach course as a ½ Elective course. Reed Heidelberger seconded the motion. The motion carried.

Review Licensure Courses Appraisal Institute will be teaching the Basic Appraisal Principles and Basic Appraisal Procedures courses in the future for MAAO. The board reviewed the documents Appraisal Institute sent over for these two courses, the board agreed that these courses meet the requirements as a licensure course.

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

Lisa Glass, Minnesota Department of Revenue Lori Schwendemann seconded the motion. The motion carried.

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

3

Spring 2019 | Equal Eyes

57

state board of assessors meeting minutes, continued Jonathan Packer, Ramsey County Jane Grossinger seconded the motion. The motion carried.

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

Laura Odgren, Martin County Gary Amundson seconded the motion. The motion carried.

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

Lorri Houtsma, Pine County Jane Grossinger seconded the motion. The motion carried.

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

Lisa Clarke, City of St. Louis Park Reed Heidelberger seconded the motion. The motion carried.

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

Tammy Mortenson, Chippewa County Lori Schwendemann 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 individual: Gina Sievert, Sibley County Reed Heidelberger seconded the motion. The motion carried.

Reed Heidelberger made a motion to invite Karla Ambrose to return for a third oral interview.

Joy Kanne seconded the motion. The motion carried.

10:00 am – Closed Meeting Reed Heidelberger made a motion to recess into the closed meeting. Charlie Blekre seconded the motion. The motion carried. Following the closed session, the board reconvened in open session.

Gary Amundson, vice-chair, reported in open session that after long deliberation the board approved a Stipulation Consent agreement. The consent order provided 30 day suspension for former Martin County Assessor Dan Whitman that is stayed for 12 months. The Stipulation Agreement was mailed to Dan Whitman’s attorney on January 16, 2019.

Complaint Process: After the board discussed the length of time it took to finalize the most recent complaint, the board discussed concerns with the complaint and investigation process and timelines, including the involvement of the Commissioner of Revenue and the Property Tax Division at the Department of Revenue. Charlie Blekre made a motion to request the Commissioner and Property Tax Division to complete their investigative reports and issue their findings within 6 months of receiving the complaint. Reed Heidelberger seconded the motion. The motion carried.

Appointments with the Board Jackie Coulter, MAAO Education Coordinator, provided a course registration and results report for past courses from 2017 thru 2018 and course registrations for 2019 for the board to review. Jackie reported that MAAO will be co-sponsoring with Appraisal Institute for the Basic Appraisal Principles and Basic Appraisal Procedures courses in 2019. The students will register through Appraisal Institute and as long as they are a MAAO member they get the discount that was negotiated with Appraisal Institute. Jackie also reported that MAAO decided to stop offering the Basic Income Approach course after this year

4

58

Equal Eyes | Spring 2019

state board of assessors meeting minutes, continued

because the committee found it was very similar to the IAAO Income Approach course. MAAO will be offering the IAAO 102 Income Approach to Valuation and the IAAO 112 Income Approach to Valuation II in the near future. The board asked about MAAO’s retake exam policy; Jackie stated that MAAO’s re-examination policy allows a student to retest any MAAO sponsored course one time only if he/she fails the final exam during the course. Re-examinations must be completed within 90 days of the course. The student has to reach out to a MAAO proctor to set up a date and time to retake the exam, there are proctors located all over the state. Jackie stated that MAAO has a lot of course options this year with more electives for AMA options.

Discussion Items •

Certificate of the Board of Assessors - Resolution Adopting Rules: The board reviewed a certificate authorizing a board member to do the following: sign the Order Adopting Rules, modify the rules as needed to obtain the Revisor of Statutes or the Administrative Law Judge’s approval of the rules, and to perform other necessary acts to give the rules the force and effect of law. Reed Heidelberger made a motion to give Executive Secretary Andrea Fish the authority. Joy Kanne seconded the motion. The motion carried.

•

Adoption of the Rule Amendments: The board reviewed the official Ordering Adopting Rules document that Andrea Fish will sign once the rules are adopted.

•

Licensure Courses: The board discussed creating a 5 year plan to review all approved licensure courses. A timeline and list of courses will be prepared to review at the March 12, 2019 board meeting.

•

Assessment Experience: The board reviewed the First Year Exposure Checklist. Andrea Fish made a motion to approve the final version of the First Year Exposure Checklist with changes. Gary Amundson seconded the motion.

The motion carried. o

•

The following experience policies were created for Reciprocity & Minnesota Department of Commerce Fee Appraisers.

▪

Andrea Fish made a motion that reciprocity (out of state) assessment experience will receive one year of Minnesota assessment experience. Reed Heidelberger seconded the motion. The motion passed.

▪

Jane Grossinger made a motion that Minnesota Department of Commerce Fee Appraisers will receive one year of assessment experience. Reed Heidelberger seconded the motion. The motion carried.

Oral Interview Questions: Review interview questions. Tabled for future meeting.

The chairperson set the next meeting date as Tuesday, March 12, 2019 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. Jane Grossinger seconded the motion. The motion carried.

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

Spring 2019 | Equal Eyes

5

59

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

60

Equal Eyes | Spring 2019