HomeMy WebLinkAbout05-01-2017 Council PacketWORK SESSION AGENDA
CITY OF LINO LAKES
Monday, May 1, 2017
CITY COUNCIL WORK SESSION
Community Room (not televised)
6:00 P.M.
1. Anoka County Assessor – Preview of Board of Appeal and Equalization Review
2. Arlo Lane Stop Sign Request, Diane Hankee
3. Completed Public Works Site Analysis and Space Needs Study, Rick DeGardner
4. Century Farm North Park Dedication Review, Michael Grochala/Rick DeGardner
5. West Shadow Lake and LaMotte Projects, Diane Hankee
6. Public Safety Update, John Swenson
7. Council Updates on Boards/Commissions, City Council
8. Monthly Progress Report, Jeff Karlson
9. Review Regular Agenda
10. Adjourn
WS – Item 1
WORK SESSION STAFF REPORT
Work Session Item No. 1
Date: May 1, 2017
To: City Council
From: Julie Bartell
Re: 2017 Board of Appeal
Background
Each year, the city council acts as the Board of Appeal and Equalization for the City.
The purpose of the Board is to hear from property owners in the city who have questions
or concerns about the appraised value of their property for the coming year. The Board
has the authority to determine whether taxable property in Lino Lakes has been properly
valued and classified by the Anoka County Assessor.
This year the Board meeting is scheduled for May 8 at 6:00 p.m., previous to the regular
council meeting.
Anoka County Assessor’s Office staff will be in attendance at tonight’s work session to
review the attached board report for this year’s meeting.
Attachments
2017 Board of Equalization Report
2017
ASSESSOR’S
REPORT
BOARD OF APPEAL AND
EQUALIZATION
Anoka County City of Lino Lakes
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2017 Local Board of Appeal and Equalization
Agenda
May 8th, 2017
1. Call the Board of Review to Order
2. Roll Call
3. Read Official Notice of the Board of Review
4. Board Chair outlines the ground rules for the meeting. The specific ground rules may vary for
each local board but should include:
• Purpose of the meeting;
• Remind property owners that only appeals for the current year valuation or
classification may be made. The 2017 board is to review the assessment as of
January 2, 2017, which will be used to compute the property taxes payable in
2018. Prior years’ assessments or taxes (including taxes payable in 2017) are
not within the jurisdiction of the board;
• The order of the appellants - by appointment first, followed by walk-ins on a first-
come basis. The board will also receive written appeals from property owners.
The secretary will record the required information (name, mailing address,
telephone number, and address of property, etc.)
• The expectations of the appellant when presenting their appeal (i.e. the appeal
must be substantiated by facts; where the appellant should stand or sit; the
appellant should be prepared to answer questions posed by the board, etc.);
• Time limits imposed (if any);
• The procedure the board will follow for making decisions (Will the board hear all
appeals before making any decisions? Will the board send a letter to appellants
to inform them of the decision? Etc.) The Board may correct any erroneous
valuation and add any omission of properties or increase of value after due
process. The total decrease of valuations may not exceed one percent of the
total valuation of the taxing district;
5. The Board Chair should give the assessor the opportunity to present a brief overview of the
property tax process and a recap of the current assessment.
6. Appellants should then present their appeals to the board. If the assessor has had a chance to
review the property prior to the meeting, the assessor can present facts and information either
supporting the valuation and or classification, or recommend that the board make a change. If
the assessor has not had a chance to review the property prior to the meeting, the board may ask
the assessor to review the property and present his/her findings to the board at a reconvene
meeting.
7. Recess or Close the Meeting. (If needed, the meeting will be reconvened at a date to be determined. The Board of Appeal
and Equalization of any city must complete its work and adjourn within twenty days from the time of convening as specified in the notice
of the clerk, unless a longer period is approved by the Commissioner of Revenue. No action taken subsequent to such date shall be
valid.)
Anoka County City of Lino Lakes
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Lino Lakes Assessment Staff
Scott Schutz Residential Appraiser
Molly Johnson Apartments
Molly Johnson Commercial Industrial Appraiser
Alex Guggenberger County Assessor
2017 Assessment Calendar
Jan 2 2017 Market Values for Property Established
Feb 1 Final Day to Deliver Assessment Records to County by Local Assessors
Feb 1 Final Day to File for an Exemption from Taxation
Mar 1 Final Day to File for 1B with County Assessor
Mar 16 2017 Valuation Notices Mailed
Apr - May Local Boards of Appeal and Equalization and Open Book Meetings
Apr 30 Final Day to File a Tax Court Petition for 2016 (payable 2017) Assessment
May 1 Final Day to File an Application for Green Acres
May 15 First Half of Payable 2017 Real Estate Tax is Due
May 29 Final Day to Apply for Manufactured Home Homestead
June 1 Ownership Deadline for Tax Exempt Status
June 12 County Board of Appeal and Equalization
End of June State Board of Equalization
End of June 2017 Assessment Finalized (After CBAE Adjourns)
Aug 15 Final Day to File for 2017 Property Tax Refund
Aug 31 First Half of Payable 2017 Manufactured Home Tax is Due
Sep 1 2017 PRISM Abstract Due to Department of Revenue
Oct 15 2nd Half of Payable 2017 Tax is Due*
Nov 15 2nd Half of Payable 2017 Tax is Due on Ag and Manufactured Home Parcels*
Dec 15 Final Day to Apply for Real Estate Homestead
*2nd Half Tax due on October 15th for all property types except for Agricultural and Manufactured Home, those are due on November 15th.
Anoka County City of Lino Lakes
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Understanding Assessment and Tax Calculation
Assessment Process Timeline
In Minnesota it is the duty of the Assessor to value and classify property. This is done annually as of
the assessment date of January 2nd. Each year's assessment is based on arms-length transactions
(sales that meet the criteria of an open market transaction, see market value definition below) that
occurred the previous October thru September. When the assessment is complete the local taxing
jurisdictions begin their budgeting process for the following year. They use the total assessment to
determine their tax base and develop their tax rates (formerly referred to as mill rates). All aspects of
the assessment, including but not limited to the assessment date, sales period for each assessment
and property tax classification are dictated by state statute and under the oversight of the Minnesota
Department of Revenue.
Market Value Defined
As in private appraisal, Market Value is defined as:
The most probable price that a property should bring in a competitive and open market
under all conditions requisite to a fair sale, the buyer and seller each acting prudently
and knowledgeably, and assuming the price is not affected by any undue
stimulus. Implicit in this definition are the consummation of a sale as of a specified date
and the passing of title from seller to buyer under conditions whereby:
• buyer and seller are typically motivated:
• both parties are well informed or well advised, and acting in what they
consider their own best interests;
• a reasonable time is allowed for exposure in the open market;
• payment is made in terms of cash in U.S. dollars or in terms of financial
arrangements comparable thereto;
• the price represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions granted
by anyone associated with the sale (a foreclosure sale or a short sale [a
sale to avoid foreclosure] is not considered an arms-length transaction).
Mass Appraisal Defined
Property values for Minnesota real estate tax purposes are determined by mass appraisal. Mass
appraisal is the practice of determining individual values based on statistical analysis of a group of sales
for a large area. The values are determined as of a specific date and are based on arms-length
transactions that occurred during a specified sales period.
Anoka County City of Lino Lakes
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As part of this mass appraisal process, all properties are re-valued annually based on the information
on record. Properties are physically inspected and property records reviewed once every 5 years (as
statutorily required). This is an ongoing process whereby 20% of a city is inspected each year so that
in a cycle of 5 years all properties have been inspected at least once. In addition to this quintile review,
properties are also inspected when there is a building permit issued or at the request of the property
owner. The sale of a property does not initiate a reassessment.
As stated earlier, Minnesota state law governs the assessment date, which is January 2nd of each year,
as well as the sales periods associated with each assessment date.
The 2016 assessment which was used for tax calculations this year (2017) was based on transactions
that closed between October 1, 2014 and September 30, 2015. Property owners were notified of their
2016 value on their Notice of Valuation and Classification (also referred to as a valuation notice).
The notices were mailed out in March of 2016 in the same envelope as the 2016 tax statement. The
appeals process took place at the municipal level during the month of April of 2016 and at the county
level in June of 2016. At this point, if a property owner wishes to appeal their 2016 assessment (for
taxes payable 2017) their only option is to file a tax court petition. This must be done no later than April
30, 2017.
The 2017 assessment has just been completed and the valuation notices were mailed the week of
March 13th. This is the assessment that will be used for tax calculations next year for taxes payable in
2018. The sales period associated with this assessment is October 1, 2015 thru September 30, 2016.
As with past assessments, the local appeals process will begin in April and finish up in June. The
options and requirements to appeal this assessment are listed on the back of the valuation notice. If a
property owner has an issue with their 2017 assessment, the first thing they should do is contact their
local assessor. The phone numbers are listed on their notice of valuation.
In conclusion, all arms-length sales that closed between October 1, 2015 and September 30, 2016 have
been used to determine valuations for the 2017 assessment, for taxes payable in 2018. And by the
time you are paying your 1st half real estate tax on May 15 of, 2018, the sales that were used to determine
the estimated market value on which your taxes are based occurred somewhere between 19 to 31
months earlier.
The following chart may be helpful in following the timeline of your assessment.
SALES PERIOD ASSESSMENT DATE TAX YEAR
October 1, 2013
to January 2, 2015 2016
September 30, 2014
October 1, 2014
to January 2, 2016 2017
September 30, 2015
October 1, 2015
to January 2, 2017 2018
September 30, 2016
Anoka County City of Lino Lakes
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We are aware that due to the time frames we are required to work within it sometimes appears as
though the assessor’s estimated market value does not represent the market. It seems lower than it
should be during times of inflation and higher than it should be in times of deflation. The following chart
illustrates the relationship between assessed values and actual sale prices; and how the assessor’s
market values have been following the changes as they occur in the open market.
Note: The Median Assessor’s Estimated Market Value represents the homes that are in the sales study.
As you can see, there is a point in time where the relationship between the assessor’s values and the
sales prices intersect. It is at that point in time that the market took a large downward turn. The following
year, in response to that market condition, the assessor’s values were reduced to reflect that trend. And
we have responded by adjusting assessed values each year based on the prior year trends. It’s
interesting to note the upward shift for the 2012 assessment. It is somewhat deceiving in that the trend
in sales prices was actually down, but due to the segment of the market with the most arm’s-length
transactions, the median sale price did go up for that year.
One last important point to make note of is that the assessment process is completed before the
budgeting process begins. Assessors do not adjust values in order to increase revenue. There is little
correlation between changes in assessments due to market changes and how the resulting real estate
tax changes. When we adjust assessments due to market conditions, all properties are adjusted. The
only time that an adjustment in an assessor’s estimated market value will have an impact on the
increase or decrease in tax is if the change in value is due to value added for new construction or value
removed due to demolition/destruction of an improvement.
Anoka County City of Lino Lakes
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How your tax amount changes from year to year is influenced more by statutory changes to the tax
structure, and revenues needed by your local taxing authorities (including school districts). If we were
to reduce all values by 50%, the resulting tax amounts would not be decreased by 50%; the tax rates
would be increased to generate the same amount of tax revenue. The following example illustrates that
basic concept.
2015 Assessment 2016 Assessment
Tax Payable 2016 Tax Payable 2017
Property EMV Property EMV
Overall
Change In
EMV
A $375,000 A $187,500 -$187,500
B $120,000 B $60,000 -$60,000
C $150,000 C $75,000 -$75,000
D $400,000 D $200,000 -$200,000
E $250,000 E $125,000 -$125,000
Total Tax Base $1,295,000 Total Tax Base $647,500 -$647,500
2016 Tax Rate Calculation 2017 Tax Rate Calculation
Revenue Needed $10,000 Revenue Needed $10,000
Divided by Total Tax
Base $1,295,000
Divided by Total Tax
Base $647,500
Equals Tax Rate 0.0077 Equals Tax Rate 0.0154
Resulting 2016 Tax Calculations Resulting 2017 Tax Calculations
Property Tax Amount Property Tax Amount
Overall
Change In
Tax Amount
A $2,896 A $2,896 $0
B $927 B $927 $0
C $1,158 C $1,158 $0
D $3,089 D $3,089 $0
E $1,931 E $1,931 $0
Total Tax Generated $10,000 Total Tax Generated $10,000 $0
Adhering to the same timeframes and working within the parameters of the law ensures that everyone
is being treated fairly. If assessors were to choose to work outside of those timeframes, the end result
would be inequity between taxing jurisdictions. Here is an example of the impact at the local level:
The assessment sales period for Anoka County is October 1, 2015 through September
30, 2016, except for Lino Lakes, where the assessor decided to use January 1, 2016
to December 31, 2016. Given the upward trend in market that began late in 2015, the
2015 Lino Lakes assessments could conceivably be measurably higher than the rest
of the county assessments. That in turn would not change the amount of county
revenue generated by real estate tax. However, it would result in a shift in the tax
burden, with Lino Lakes property owners paying more than their fair share than the rest
of the County.
In conclusion, while it may seem arbitrary to have a set period to measure an assessment, it does create
an environment whereby the assessments are uniform, fair, and equitable.
INDIVIDUAL TAX
AMOUNTS REMAIN
UNCHANGED
A REDUCED TOTAL TAX
BASE REQUIRES A HIGHER
TAX RATE TO GENERATE
THE SAME REVENUE
DECLINING
VALUES REDUCE
THE TOTAL TAX
BASE
Anoka County City of Lino Lakes
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2017 Assessment Statistics
As of January 2, 2017 there were 8,193 parcels in the City. This total includes:
7,105 Residential Parcels
95 Manufactured Home Parcel
195 Commercial Industrial Parcels
752 Tax Exempt Parcels
29 Personal Property Parcels
9 Apartment Parcels
8 Railroad Parcels & Utility Parcels
Anoka County City of Lino Lakes
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Reassessment
State Statute reads: "All real property subject to taxation shall be listed and reassessed every
year with reference to its value on January 2nd preceding the assessment." This has been done,
and the owners of property in Lino Lakes have been notified of any value change. Minnesota Statute
273.11 reads: "All property shall be valued at its market value." It further states that "In estimating
and determining such value, the Assessor shall not adopt a lower or different standard of value
because the same is to serve as a basis for taxation, nor shall the assessor adopt as a criterion
of value the price for which such property would sell at auction or at a forced sale, or in the
aggregate with all the property in the town or district; but the assessor shall value each article
or description of property by itself, and at such sum or price as the assessor believes the same
to be fairly worth in money." The Statute says all property shall be valued at market value, not may
be valued at market value. This means that no factors other than market factors should affect the
Assessor's value and the subsequent action by the Board of Appeal and Equalization.
Anoka County City of Lino Lakes
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In accordance with current state law we physically review all properties at least once every five years.
Each year we also inspect all properties with new construction, and at the property owners’ request.
During 2017 there were 1,700 properties reviewed.
This map illustrates the 2016 (2017 assessment) residential review area and the projected
residential review area for 2017 (2018 assessment).
Anoka County City of Lino Lakes
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Authority of the Local Board of Appeal and Equalization
Assessments of property are made to provide the means for the measuring of the relative
share of each taxpayer in meeting the costs of local government. It is the duty of the Assessor
to assess all real and personal property except that which is exempt or taxable under some
special method of taxation. If the burden of local government is to be fairly and justly shared
among the owners of all property of value, it is necessary that all taxable property be listed on
the tax rolls and that all assessments be made accurately.
Whenever any property that should be assessed is omitted from the tax rolls, an unfair burden
falls upon the owners of all property that has been assessed. If any property is undervalued
in relation to the other property on the assessment record, the owners of the other property are
called upon automatically to assume part of the tax burden that should be borne by the
undervalued property. Fairness and justice in property taxation demands both completeness
and equality in assessment.
Minnesota Statutes Section 274.01 provides that the council of each city shall be or appoint
a Board of Appeal and Equalization. The charter of certain cities provides for the
establishment of a Board of Equalization. The provisions of Section 274.01 and this regulation
apply to all Boards of Appeal or Boards of Equalization.
The 2003 Legislature enacted State Statute 274.014 which requires that there be at least one
member at each meeting of a Local Board of Appeal and Equalization who has attended an
appeals and equalization course developed or approved by the Commissioner of Revenue
within the last four years.
Section 274.01 states the county assessor shall fix a date for each Board of Appeal and
Equalization to meet for the purpose of reviewing the assessment of property in its respective
town or city. The county assessor is required to serve written notice to the clerk of each of
such bodies on or before February 15th of each year. These meetings are required to be held
between April 1st and May 31st; and the clerk of the Board of Appeal and Equalization is
required to give published and posted notice at least ten days before the date set for the first
meeting.
The Board of Appeal and Equalization of any city, unless a longer period is approved by
the Commissioner of Revenue, must complete its work and adjourn within twenty days
from the time of convening specified in the notice of the clerk. No action taken
subsequent to such date shall be valid.
A request for additional time in order to complete the work of the Board of Appeal and
Equalization must be addressed to the Commissioner of Revenue in writing. The
Commissioner's approval is necessary to legalize any procedure subsequent to the expiration
of the twenty-day period. The Commissioner of Revenue will not, however, extend the time for
local Boards of Appeal and Equalization to meet beyond the time when the County Board of
Equalization meets, which is the Final two weeks of June.
The authority of the local Board extends over the individual assessments of real and personal
property. The Board does not have the power to increase or decrease by percentage all of the
assessments in the district of a given class of property. Changes in aggregate assessments
by classes are made by the County Board of Equalization.
Anoka County City of Lino Lakes
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Although the Local Board of Appeal and Equalization has the authority to increase or reduce
individual assessments, the total of such adjustments must not reduce the aggregate
assessment made by the Assessor by more than one percent of said aggregate assessment.
If the total of such adjustments does lower the aggregate assessment made by the Assessor
by more than one percent, none of the adjustments will be allowed. This limitation does not
apply, however, to the correction of clerical errors or to the removal of duplicate assessments.
The Local Board of Appeal and Equalization does not have the authority in any year to
reopen former assessments on which taxes are due and payable. The Board considers
only the assessments that are in process in the current year. Adjustment can be made
only by the process of abatement or by legal action.
In reviewing the individual assessments, the Board may find instances of undervaluation.
Before the Board can raise the market value of property it must notify the owner. The law does
not prescribe any particular form of notice except that the person whose property is to be
increased in value must be notified of the intent of the Board to make the increase. The Local
Board of Appeal and Equalization meetings assure a property owner an opportunity to contest
any other matter relating to the taxability of their property. The Board is required to review the
matter and make any corrections that it deems just.
When a Local Board of Appeal and Equalization convenes, it is necessary that a majority of
the members be in attendance in order that any valid action may be taken. The local
assessor is required by law to be present with her/his assessment books and papers. She/he
is required also to take part in the proceedings but has no vote. In addition to the local
assessor, the county assessor or one of her/his assistants is required to attend. The Board
should proceed immediately to review the assessments of property. The Board should ask the
local assessor and county assessor to present any tables that have been prepared, making
comparisons of the current assessments in the district. The county assessor is required to
have maps and tables relating particularly to land values for the guidance of Boards of Appeal
and Equalization. Comparisons should be presented of assessments of types of property with
previous years and with other assessment districts in the same county.
It is the primary duty of each Board of Appeal and Equalization to examine the assessment
record to see that all taxable property in the assessment district has been properly placed upon
the list and valued by the assessor. In case any property, either real or personal, has been
omitted; the Board has the duty of making the assessment.
The complaints and objections of persons who feel aggrieved with any assessments for the
current year should be considered very carefully by the Board. Such assessments must be
reviewed in detail and the Board has the authority to make corrections it deems to be just. The
Board may recess from day to day until all cases have been heard. If complaints are received
after the adjournment of the Board of Appeal and Equalization they must be handled at the
staff level; as a property owner cannot appear before a higher board unless he or she
has first appeared at the lower board levels.
Pursuant to Minnesota Statute 274.01: The Board may not make an individual market value
adjustment or classification change that would benefit the property in cases where the owner
or other person having control over the property will not permit the assessor to inspect the
property and the interior of any buildings or structures.
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A non-resident may file written objections to his/her assessment with the county assessor prior
to the meeting of the Board of Appeal and Equalization. Such objections must be presented
to the Board for consideration while it is in session.
Before adjourning, the Board of Appeal and Equalization should cause the record of the official
proceedings to be prepared. The law requires that the proceedings be listed on a separate
form which is appended to the assessment book. The assessments of omitted property must
be listed in detail and all assessments that have been increased or decreased should be shown
as prescribed in the form. After the proceedings have been completed, the record should be
signed and dated by the members of the Board of Appeal and Equalization. It is the duty of
the county assessor to enter changes by Boards of Appeal and Equalization in the assessment
book of each district.
The Local Board of Appeal and Equalization has the opportunity of making a great contribution
to the equality of all assessments of property in a district. No other agency in the assessment
process has the knowledge of the property within a district that is possessed jointly by the
individual members of a Board of Appeal and Equalization. The County or State Board of
Equalization cannot give the detailed attention to individual assessments that is possible in the
session of the Local Board. The faithful performance of duty by the Local Board of Appeal and
Equalization will make a direct contribution to the attainment of equality in meeting the costs of
providing the essential services of local government.
Market Value Statistics
After thorough studies of the sales in the market place are conducted, we establish the assessed
value of all real property. During the 2016 study period for the 2017 assessment, we recorded 7597
sales countywide of all property types. Of these sales 4907 were considered "arms-length"
transactions. The remaining 2690 sales not considered arms-length would include foreclosure
sales, bank sales, sales involving government entities, and sales between related parties.
During the 2016 Sales Period the total number of transactions increased by 841, or 11.6%. The
number of non-arms-length transactions (mostly bank sales and foreclosure sales) decreased by
335, or -11.1% while the number of arm’s length sales increased by 335, or 14.6%. We believe that
this is reflective of a healthy real estate market.
Later in the report you will see sales analysis information for this city and for the entire county. This
information will relate to improved residential properties only and will not include vacant land sales
or sales for commercial, industrial or apartment properties.
In accordance with the results of these sales studies, certain areas of the city and certain styles and
grades of homes may have adjusted values either lower or higher than the previous year's value.
The new values reflect market trends during the period of October 2015 thru September 2016.
These numbers were then time adjusted based on the time adjustment supplied by the Department
of Revenue.
Anoka County City of Lino Lakes
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Growth and Decline in Total Values
2007 to 2017
Year Residential % Change Commercial % Change Apartment % Change City Total % Change
2007 $1,800,780,400 N/A $180,063,800 N/A $5,352,000 N/A $2,059,284,200 N/A
2008 $1,840,780,800 2.2%$206,039,800 12.6%$10,565,500 49.3%$2,134,682,700 3.5%
2009 $1,738,969,900 -5.9%$197,205,100 -4.5%$10,673,200 1.0%$2,023,463,100 -5.5%
2010 $1,575,719,200 -10.4%$177,938,700 -10.8%$9,433,000 -13.1%$1,825,530,200 -10.8%
2011 $1,511,263,300 -4.3%$155,202,800 -14.6%$12,934,700 27.1%$1,739,949,900 -4.9%
2012 $1,417,469,500 -6.6%$135,068,600 -14.9%$12,504,900 -3.4%$1,620,735,900 -7.4%
2013 $1,414,962,000 -0.2%$127,700,500 -5.8%$12,411,400 -0.8%$1,608,053,900 -0.8%
2014 $1,584,509,600 10.7%$132,631,400 3.7%$12,717,000 2.4%$1,782,239,100 9.8%
2015 $1,587,980,600 0.2%$135,982,800 2.5%$14,948,000 14.9%$1,790,086,700 0.4%
2016 $1,677,147,500 5.3%$145,161,000 6.3%$18,797,500 20.5%$1,893,365,300 5.5%
2017 $1,812,263,800 7.5%$155,228,800 6.5%$20,002,700 6.0%$2,041,921,400 7.3%
*City Total includes all property types not just Residential and Commercial
Anoka County City of Lino Lakes
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Market Value Effect of New Improvements
The next example is a more detailed breakdown of changes for the 2017 assessment as compared to
the 2016 assessment. The chart first shows the change in value and percentage of change when not
including value added for new improvements; it then shows the change in value including new
improvement values. As you can see, the overall increase in value before adjusting for new
construction is 6.1%. When new construction was accounted for, the overall increase changed to
8.0%.
2017 Percent of 2017 Percent of
2016 Estimated Change Estimated Change
Total Market Value 2016 to 2017 2017 Market Value 2016 to 2017
Estimated Not Including Not Including New Including Including
Property Market New Improvement New Improvement Improvement New Improvement New Improvement
Type Value Value Value Value Value Value
Residential $1,677,147,500 $1,788,645,600 6.6%$23,618,200 $1,812,263,800 8.1%
Commercial
Industrial $145,161,000 $145,566,100 0.3%$9,662,700 $155,228,800 6.9%
Total $1,822,308,500 $1,934,211,700 6.1%$33,280,900 $1,967,492,600 8.0%
*Total in this table only includes Residential, and Commercial/Industrial, .
Anoka County City of Lino Lakes
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Residential Appraisal System
Per State Statute, each property must be physically inspected and individually appraised once
every five years. For this individual appraisal, or in the event of an assessed value appeal, we use
two standard appraisal methods to determine and verify the estimated market value of our
residential properties:
1. First, an appraiser inspects each property to verify
data. If we are unable to view the interior of a home on the
first visit, a tag is left requesting a return telephone call from
the owner to schedule this inspection. Interior inspections are
necessary to confirm our data on the plans and specifications
of new homes and to determine depreciation factors in older
homes.
2. To calculate the estimated
market value from the property data we use
a Computer Assisted Mass Appraisal
(CAMA) system based on a reconstruction
less depreciation method of appraisal.
The cost variables and land schedules are
developed through an analysis of
stratified sales within the city. This method
uses the "Principle of Substitution" and
calculates what a buyer would have
to pay to replace each home today less age
dependent depreciation.
3. A comparative market analysis is used to verify these estimates. The properties used for
these studies are those that most recently have sold and by computer analysis, are most
comparable to the subject property taking into consideration construction quality, location,
size, style, etc. The main point in doing a market analysis is to make sure that you are
comparing "apples with apples". This will make the comparable properties "equivalent to"
the subject property and establish a probable sale price of the subject.
These three steps give us the information to verify assessed value or to adjust it if necessary. The
following pages contain an example of the appraisal information for one property. They include data
calculations, plan sketch, photo, comparative analysis, and photos and a map of comparable properties.
Anoka County City of Lino Lakes
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Sales Studies
According to State Law, it is the assessor's job to appraise all real property at market value for property
tax purposes. As a method of checks and balances, the Department of Revenue uses statistics and
ratios relating to assessed market value and current sale prices to confirm that the law is upheld.
Assessors use similar statistics and sales ratios to identify market trends in developing market values.
A sales ratio is obtained by comparing the assessor's market value to the adjusted sales price of each
property sold in an arms-length transaction within a fixed period. An "arms-length" transaction is one
that is generated after a property has had sufficient time on the open market, between both an informed
buyer and seller with no undue pressure on either party. The median or mid-point ratios are calculated
and stratified by property classification.
The only perfect assessment would have a 100% ratio for every sale. This is of course, impossible.
Because we are not able to predict major events that may cause significant shifts in the market, the
state allows a 15% margin of error.
In previous years the Department of Revenue has adjusted the median ratio by the percentage of growth
from the previous year's abstract value of the same class of property within the same jurisdiction. This
adjusted median ratio had to fall between 90% and 105%. Any deviation would have warranted a state
mandated jurisdiction-wide adjustment of at least 5%.
Starting with assessment year 2012 the Department of Revenue changed the methodology they used
to adjust sales to reflect the market values. Instead of using the historical or backward looking ratios to
time adjust sales they are now applying a multiple regression analysis to the sales in the 21 month sales
study for each jurisdiction. If their analysis shows a time trend with statistical significance they then
adjust the sales within the 12 month sales ratio period forward to the next assessment year. In a sense
they are using the derived time trend to forecast or predict what the value of the sales parcels and thus
the market should be at the next assessment date.
In Anoka County, we have the ability to stratify the ratios by style, age, quality of construction, size, land
zone and value. This assists us in appraising all of our properties closer to our goal ratio.
Anoka County City of Lino Lakes
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Sales Statistics Defined
We have the ability by using statistical analysis to test the accuracy of the assessment. We use these
statistics to ensure equity between properties at the neighborhood, municipal and county levels. The
Minnesota Department of Revenue also uses these same techniques to test for equity between
counties. The primary statistics used are:
Median Ratio: This is a measure of central tendency that is the midpoint of a group of sales
ratios when arrayed from low to high. The median is a useful statistic as it is not affected
by extreme ratios.
Aggregate Ratio: This is the total market value of all sale properties divided by the total
sale prices. It, along with the mean ratio, gives an idea of our assessment level. Within
the city, we constantly try to achieve an aggregate and mean ratio of 94% to 95% to
give us a margin to account for a fluctuating market and still maintain ratios within state
mandated guidelines. Also referred to as the Weighted Mean.
Mean Ratio: The mean is the average ratio. We use this ratio not only to watch our
assessment level, but also to analyze property values by development, type of dwelling
and value range. These studies enable us to track market trends in neighborhoods,
popular housing types and classes of property.
Coefficient of Dispersion (COD): The COD measures the accuracy of the assessment. It
is possible to have a median ratio of 93% with 300 sales, two ratios at 93%, 149 at 80%
and 149 at 103%. Although this is an excellent median ratio, there is obviously a great
inequality in the assessment. The COD indicates the spread of the ratios from the mean
or median ratio.
The goal of a good assessment is a COD of 10 to 20. A COD under 10 is considered
excellent and anything over 20 will mean an assessment review by the Department of
Revenue.
Price Related Differential (PRD): This statistic measures the equality between the
assessments of high and low valued property. A PRD over 100 indicates a regressive
assessment, or the lower valued properties are assessed at a greater degree than the
higher. A PRD of less than 100 indicates a progressive assessment or the opposite. A
perfect PRD of 100 means that both higher and lower valued properties are assessed
exactly equal.
Current Sales Study Statistics
The following statistics are time adjusted numbers based upon ratios calculated using 2016 pay 2017
market values and October 2015 thru September 2016 sales. These are the ratios that our office uses
for countywide equalization, checking assessment accuracy, and predicting trends in the market.
2017 Anoka County
Residential Sales Ratio
Statistics
Median Ratio 94.49
Coefficient of Dispersion on Median 6.15
Price Related Differential 1.01
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Anoka County Ratio Study – 2017 Assessment
Residential Tax Changes Examined
Although the Assessor’s Office is considered by many to be the primary reason for any property tax
changes there are actually several elements that can contribute to this change, including, but not limited
to:
• Changes in the approved levies of individual taxing jurisdictions.
• Bond referendum approvals.
• Tax rate changes approved by the State Legislature.
• Changes to the homestead credit, educational credits and agricultural aid.
• Changes in assessed market value.
• Changes in the classification of the property.
A combination of any of these factors can bring about a change in the annual property tax bill. If you
have questions, please call 763-323-5400.
Assessment Year
Municipality #Median COD #Median COD #Median COD #Median COD #Median COD
Andover 224 94.30 5.80 296 93.40 6.70 310 92.74 6.27 437 93.36 6.27 448 94.07 5.41
Anoka 87 94.90 8.80 104 93.40 8.90 138 91.76 7.14 172 93.54 7.14 183 94.57 5.43
Bethel 1 94.50 0.00 1 142.70 0.00 5 97.20 8.23 4 94.38 8.23 7 94.69 3.45
Blaine 456 94.30 7.70 656 93.20 6.90 699 93.00 6.14 922 93.48 6.14 1129 94.50 5.65
Centerville 32 94.40 5.60 47 95.30 7.00 42 93.30 6.40 64 93.00 6.40 56 94.36 4.94
Circle Pines 45 94.30 7.50 36 93.80 6.80 51 92.99 5.84 74 93.48 5.84 86 94.69 7.22
Columbia Heights 125 94.60 11.20 175 92.40 9.60 219 91.69 9.41 237 93.71 9.41 313 93.53 7.99
Columbus 18 95.40 7.10 18 93.50 6.90 23 93.07 10.27 31 94.86 10.27 32 94.62 6.07
Coon Rapids 314 94.80 6.60 449 93.30 7.10 476 93.05 6.05 663 93.71 6.05 960 94.34 5.41
East Bethel 81 95.10 8.20 86 96.80 7.30 111 93.28 8.83 135 94.86 8.83 149 94.35 8.12
Fridley 107 94.30 6.60 163 92.40 8.00 211 93.09 7.01 274 93.59 7.01 307 94.49 6.41
Ham Lake 102 94.50 9.50 152 92.40 7.50 131 93.21 8.27 154 94.15 8.27 144 94.96 7.03
Hilltop 0 - - - - - -0 - - - - - -0 - - - - - - 1 112.62 - - - 0 - - -
Lexington 7 94.60 13.90 7 95.10 8.20 10 92.90 9.89 20 94.00 9.89 20 94.01 9.61
Lino Lakes 133 94.50 7.70 174 93.20 7.50 184 93.04 6.86 225 93.03 6.86 274 94.39 6.34
Linwood 25 95.50 11.10 37 94.30 12.70 36 91.27 6.38 62 92.73 6.38 57 93.97 7.44
Nowthen 28 94.50 10.90 29 93.70 7.30 33 93.06 10.90 41 93.46 10.90 47 94.53 8.18
Oak Grove 37 94.50 10.30 62 93.50 8.60 69 92.66 10.08 106 93.77 10.08 90 94.44 9.60
Ramsey 128 94.70 6.90 192 93.10 6.90 262 93.33 6.17 370 93.81 6.17 413 95.26 5.52
Spring Lake Park 27 95.50 7.70 57 96.60 6.80 47 93.09 6.80 70 93.55 6.80 67 96.64 6.98
St. Francis 27 94.50 12.20 71 93.70 8.60 86 93.09 7.66 127 93.61 7.66 125 94.93 6.99
County Total 2004 94.50 7.70 2812 93.40 7.50 3143 93.22 7.46 4189 93.54 7.46 4907 94.49 6.15
Differential
Residential Single Family Sales Ratio History
2013 - 2017
101101101102
201520132014 2016 2017
101
Anoka County City of Lino Lakes
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Statutes
Minnesota State Statute 270.12 State Board of Equalization
section 8 of subd. 2 outlines sales study period
Minnesota State Statute 273.11 Valuation of Property
Minnesota State Statute 273.121 Valuation of Real Property Notice
Minnesota State Statute 273.13 Classification of Property
Minnesota State Statute 273.20 Assessor May Enter Dwellings, Buildings, or Structures authorizes assessors to make assumptions if unable to
gain access to structures
Minnesota State Statute 274.01 Board of Appeal and Equalization subd. 1b states that the board has no authority to make any
change that would benefit the property owner if the
assessor has been denied entry
Minnesota State Statute 274.014 Local Boards; Appeals and Equalization Course and Meeting
Requirements
Anoka County City of Lino Lakes
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270.12 STATE BOARD OF EQUALIZATION; DUTIES.
Subdivision 1.Commissioner of revenue constitutes board.
The commissioner of revenue shall constitute the State Board of Equalization. The board may
adjourn from day to day and employ necessary clerical assistance.
Subd. 2.Meeting dates; duties.
The board shall meet annually between April 15 and June 30 at the office of the commissioner of
revenue and examine and compare the returns of the assessment of the property in the several
counties, and equalize the same so that all the taxable property in the state shall be assessed at its
market value, subject to the following rules: (1) The board shall add to the aggregate valuation of
the real property of every county, which the board believes to be valued below its market value in
money, such percent as will bring the same to its market value in money; (2) The board shall deduct
from the aggregate valuation of the real property of every county, which the board believes to be
valued above its market value in money, such percent as will reduce the same to its market value in
money; (3) If the board believes the valuation for a part of a class determined by a range of market
value under clause (8) or otherwise, a class, or classes of the real property of any town or district in
any county, or the valuation for a part of a class, a class, or classes of the real property of any county
not in towns or cities, should be raised or reduced, without raising or reducing the other real property
of such county, or without raising or reducing it in the same ratio, the board may add to, or take from,
the valuation of a part of a class, a class, or classes in any one or more of such towns or cities, or
of the property not in towns or cities, such percent as the board believes will raise or reduce the
same to its market value in money; (4) The board shall add to the aggregate valuation of any part of
a class, a class, or classes of personal property of any county, town, or city, which the board believes
to be valued below the market value thereof, such percent as will raise the same to its market value
in money; (5) The board shall take from the aggregate valuation of any part of a class, a class, or
classes of personal property in any county, town or city, which the board believes to be valued above
the market value thereof, such percent as will reduce the same to its market value in money; (6) The
board shall not reduce the aggregate valuation of all the property of the state, as returned by the
several county auditors, more than one percent on the whole valuation thereof; (7) When it would be
of assistance in equalizing values the board may require any county auditor to furnish statements
showing assessments of real and personal property of any individuals, firms, or corporations within
the county. The board shall consider and equalize such assessments and may increase the
assessment of individuals, firms, or corporations above the amount returned by the county board of
equalization when it shall appear to be undervalued, first giving notice to such persons of the
intention of the board so to do, which notice shall fix a time and place of hearing. The board shall
not decrease any such assessment below the valuation placed by the county board of equalization;
(8) In equalizing values pursuant to this section, the board shall utilize a 12-month
assessment/sales ratio study conducted by the Department of Revenue containing only sales
that are filed in the county auditor's office under section 272.115, by November 1 of the
previous year and that occurred between October 1 of the year immediately preceding the
previous year and September 30 of the previous year. The assessment/sales ratio study may
separate the values of residential property into market value categories. The board may adjust
the market value categories and the number of categories as necessary to create an adequate
sample size for each market value category. The board may determine the adequate sample
size. To the extent practicable, the methodology used in preparing the assessment/sales ratio
study must be consistent with the most recent Standard on Assessment Sales Ratio Studies
published by the Assessment Standards Committee of the International Association of
Assessing Officers. The board may determine the geographic area used in preparing the study
to accurately equalize values. A sales ratio study separating residential property into market
value categories may not be used as the basis for a petition under chapter 278. The sales
prices used in the study must be discounted for terms of financing. The board shall use the
median ratio as the statistical measure of the level of assessment for any particular category
of property; and (9) The board shall receive from each county the estimated market values on the
assessment date falling within the study period for all parcels by magnetic tape or other medium as
prescribed by the commissioner of revenue.
Subd. 3.Jurisdictions in two or more counties.
When a taxing jurisdiction lies in two or more counties, if the sales ratio studies prepared by the
Department of Revenue show that the average levels of assessment in the several portions of the
taxing jurisdictions in the different counties differ by more than five percent, the board may order the
Anoka County City of Lino Lakes
21
apportionment of the levy. When the sales ratio studies prepared by the Department of Revenue
show that the average levels of assessment in the several portions of the taxing jurisdictions in the
different counties differ by more than ten percent, the board shall order the apportionment of the levy
unless (a) the proportion of total adjusted gross tax capacity in one of the counties is less than ten
percent of the total adjusted gross tax capacity in the taxing jurisdiction and the average level of
assessment in that portion of the taxing jurisdiction is the level which differs by more than five percent
from the assessment level in any one of the other portions of the taxing jurisdiction; (b) significant
changes have been made in the level of assessment in the taxing jurisdiction which have not been
reflected in the sales ratio study, and those changes alter the assessment levels in the portions of
the taxing jurisdiction so that the assessment level now differs by five percent or less; or (c)
commercial, industrial, mineral, or public utility property predominates in one county within the taxing
jurisdiction and another class of property predominates in another county within that same taxing
jurisdiction. If one or more of these factors are present, the board may order the apportionment of
the levy. Notwithstanding any other provision, the levy for the Metropolitan Mosquito Control District,
Metropolitan Council, metropolitan transit district, and metropolitan transit area must be apportioned
w ithout regard to the percentage difference. If, pursuant to this subdivision, the board apportions the
levy, then that levy apportionment among the portions in the different counties shall be made in the
same proportion as the adjusted gross tax capacity as determined by the commissioner in each
portion is to the total adjusted gross tax capacity of the taxing jurisdiction. For the purposes of this
section, the average level of assessment in a taxing jurisdiction or portion thereof shall be the
aggregate assessment sales ratio. Gross tax capacities as determined by the commissioner shall be
the gross tax capacities as determined for the year preceding the year in which the levy to be
apportioned is levied. Actions pursuant to this subdivision shall be commenced subsequent to the
annual meeting on April 15 of the State Board of Equalization, but notice of the action shall be given
to the affected jurisdiction and the appropriate county auditors by the following June 30.
Apportionment of a levy pursuant to this subdivision shall be considered as a remedy to be taken
after equalization pursuant to subdivision 2, and when equalization within the jurisdiction would
disturb equalization within other jurisdictions of which the several portions of the jurisdiction in
question are a part.
Subd. 4.Public utility property.
For purposes of equalization only, public utility personal property shall be treated as a separate class
of property notwithstanding the fact that its class rate is the same as commercial-industrial property.
Subd. 5.Equalization orders.
The Board of Equalization may, pursuant to its responsibilities under subdivisions 2 and 3, issue
orders to ensure that the results of local and county boards of equalization are consistent with the
objective of state equalization. The board may issue, at its discretion, a supplemental order to
amend, supersede, or correct a prior order of the board or an order of a local or county board. The
supplemental order must be issued within 60 days of the order to be changed. The board may issue
to a local or county board of equalization, within ten business days of the receipt of minutes of a
local or county board of equalization, an order explaining the action that the state board believes will
be necessary to effect the objective of state equalization.
History: (2366) RL s 863; 1971 c 564 s 3; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1975 c 295 s 1; 1975 c 339 s
8; 1978 c 766 s 1; 1980 c 616 s 10; 1983 c 222 s 3; 1985 c 300 s 3; 1Sp1986 c 1 art 4 s 10; 1987 c 268 art 7 s
20,21; 1988 c 719 art 5 s 84; 1989 c 277 art 2 s 12; 1989 c 329 art 15 s 20; 1Sp1989 c 1 art 2 s 11; art 3 s 1; art 9
s 9,10; 1991 c 291 art 1 s 7; art 12 s 3; 1994 c 416 art 1 s 7
Anoka County City of Lino Lakes
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273.11 VALUATION OF PROPERTY.
Subdivision 1. Generally. Except as provided in this section or section 273.17, subdivision 1 , all
property shall be valued at its market value. The market value as determined pursuant to this section
shall be stated such that any amount under $100 is rounded up to $100 and any amount exceeding
$100 shall be rounded to the nearest $100. In estimating and determining such value, the assessor
shall not adopt a lower or different standard of value because the same is to serve as a basis of taxation,
nor shall the assessor adopt as a criterion of value the price for which such property would sell at a
forced sale, or in the aggregate with all the property in the town or district; but the assessor shall value
each article or description of property by itself, and at such sum or price as the assessor believes the
same to be fairly worth in money. The assessor shall take into account the effect on the market value
of property of environmental factors in the vicinity of the property. In assessing any tract or lot of real
property, the value of the land, exclusive of structures and improvements, shall be determined, and also
the value of all structures and improvements thereon, and the aggregate value of the property, including
all structures and improvements, excluding the value of crops growing upon cultivated land. In valuing
real property upon which there is a mine or quarry, it shall be valued at such price as such property,
including the mine or quarry, would sell for at a fair, voluntary sale, for cash, if the material being mined
or quarried is not subject to taxation under section 298.015 and the mine or quarry is not exempt from
the general property tax under section 298.25. In valuing real property which is vacant, platted property
shall be assessed as provided in subdivision 14. All property, or the use thereof, which is taxable under
section 272.01, subdivision 2, or 273.19, shall be valued at the market value of such property and not
at the value of a leasehold estate in such property, or at some lesser value than its market value.
Subd. 1a. Limited market value. In the case of all property classified as agricultural homestead or
nonhomestead, residential homestead or nonhomestead, timber, or noncommercial seasonal
residential recreational, the assessor shall compare the value with the taxable portion of the value
determined in the preceding assessment. For assessment years 2004, 2005, and 2006, the amount of
the increase shall not exceed the greater of (1) 15 percent of the value in the preceding assessment, or
(2) 25 percent of the difference between the current assessment and the preceding assessment. For
assessment year 2007, the amount of the increase shall not exceed the greater of (1) 15 percent of the
value in the preceding assessment, or (2) 33 percent of the difference between the current assessment
and the preceding assessment. For assessment year 2008, the amount of the increase shall not exceed
the greater of (1) 15 percent of the value in the preceding assessment, or (2) 50 percent of the difference
between the current assessment and the preceding assessment. This limitation shall not apply to
increases in value due to improvements. For purposes of this subdivision, the term "assessment" means
the value prior to any exclusion under subdivision 16.The provisions of this subdivision shall be in effect
through assessment year 2008 as provided in this subdivision. For purposes of the assessment/sales
ratio study conducted under section 127A.48, and the computation of state aids paid under chapters
122A, 123A, 123B, 124D, 125A, 126C, 127A, and 477A, market values and net tax capacities
determined under this subdivision and subdivision 16, shall be used.
Subd. 2.[Repealed, 1979 c 303 art 2 s 38]
Subd. 3.[Repealed, 1975 c 437 art 8 s 10]
Subd. 4.[Repealed, 1976 c 345 s 3]
Subd. 5. Boards of review and equalization. Notwithstanding any other provision of law to the
contrary, the limitation contained in subdivisions 1 and 1a shall also apply to the authority of the local
board of review as provided in section 274.01, the county board of equalization as provided in
section 274.13, the State Board of Equalization and the commissioner of revenue as provided in
sections 270.11, subdivision 1, 270.12, 270C.92, and 270C.94.
Subd. 6. Solar, wind, methane gas systems. For purposes of property taxation, the market value
of real and personal property installed prior to January 1, 1984, which is a solar, wind, or agriculturally
derived methane gas system used as a heating, cooling, or electric power source of a building or
structure shall be excluded from the market value of that building or structure if the property is not used
to provide energy for sale.
Anoka County City of Lino Lakes
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Subd. 6a. Fire-safety sprinkler systems. For purposes of property taxation, the market value of
automatic fire-safety sprinkler systems installed in existing buildings after January 1, 1992, meeting the
standards of the Minnesota Fire Code shall be excluded from the market value of (1) existing multifamily
residential real estate containing four or more units and used or held for use by the owner or by the
tenants or lessees of the owner as a residence and (2) existing real estate containing four or more
contiguous residential units for use by customers of the owner, such as hotels, motels, and lodging
houses and (3) existing office buildings or mixed use commercial-residential buildings, in which at least
one story capable of occupancy is at least 75 feet above the ground. The market value exclusion under
this section shall expire if the property is sold.
Subd. 7.[Repealed, 1984 c 502 art 3 s 36]
Subd. 8. Limited equity cooperative apartments. For the purposes of this subdivision, the terms
defined in this subdivision have the meanings given them.A "limited equity cooperative" is a corporation
organized under chapter 308A or 308B, which has as its primary purpose the provision of housing and
related services to its members which meets one of the following criteria with respect to the income of
its members: (1) a minimum of 75 percent of members must have incomes at or less than 90 percent
of area median income, (2) a minimum of 40 percent of members must have incomes at or less than 60
percent of area median income, or (3) a minimum of 20 percent of members must have incomes at or
less than 50 percent of area median income. For purposes of this clause, "member income" shall mean
the income of a member existing at the time the member acquires cooperative membership, and median
income shall mean the St. Paul-Minneapolis metropolitan area median income as determined by the
United States Department of Housing and Urban Development. It must also meet the following
requirements:(a) The articles of incorporation set the sale price of occupancy entitling cooperative
shares or memberships at no more than a transfer value determined as provided in the articles. That
value may not exceed the sum of the following:(1) the consideration paid for the membership or shares
by the first occupant of the unit, as shown in the records of the corporation;(2) the fair market value, as
shown in the records of the corporation, of any improvements to the real property that were installed at
the sole expense of the member with the prior approval of the board of directors;(3) accumulated
interest, or an inflation allowance not to exceed the greater of a ten percent annual noncompounded
increase on the consideration paid for the membership or share by the first occupant of the unit, or the
amount that would have been paid on that consideration if interest had been paid on it at the rate of the
percentage increase in the revised Consumer Price Index for All Urban Consumers for the Minneapolis-
St. Paul metropolitan area prepared by the United States Department of Labor, provided that the amount
determined pursuant to this clause may not exceed $500 for each year or fraction of a year the
membership or share was owned; plus(4) real property capital contributions shown in the records of the
corporation to have been paid by the transferor member and previous holders of the same membership,
or of separate memberships that had entitled occupancy to the unit of the member involved. These
contributions include contributions to a corporate reserve account the use of which is restricted to real
property improvements or acquisitions, contributions to the corporation which are used for real property
improvements or acquisitions, and the amount of principal amortized by the corporation on its
indebtedness due to the financing of real property acquisition or improvement or the averaging of
principal paid by the corporation over the term of its real property-related indebtedness.(b) The articles
of incorporation require that the board of directors limit the purchase price of stock or membership
interests for new member-occupants or resident shareholders to an amount which does not exceed the
transfer value for the membership or stock as defined in clause (a).(c) The articles of incorporation
require that the total distribution out of capital to a member shall not exceed that transfer value.(d) The
articles of incorporation require that upon liquidation of the corporation any assets remaining after
retirement of corporate debts and distribution to members will be conveyed to a charitable organization
described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended through December
31, 1992, or a public agency.A "limited equity cooperative apartment" is a dwelling unit owned by a
limited equity cooperative."Occupancy entitling cooperative share or membership" is the ownership
interest in a cooperative organization which entitles the holder to an exclusive right to occupy a dwelling
unit owned or leased by the cooperative. For purposes of taxation, the assessor shall value a unit owned
Anoka County City of Lino Lakes
24
by a limited equity cooperative at the lesser of its market value or the value determined by capitalizing
the net operating income of a comparable apartment operated on a rental basis at the capitalization rate
used in valuing comparable buildings that are not limited equity cooperatives. If a cooperative fails to
operate in accordance with the provisions of clauses (a) to (d), the property shall be subject to additional
property taxes in the amount of the difference between the taxes determined in accordance with this
subdivision for the last ten years that the property had been assessed pursuant to this subdivision and
the amount that would have been paid if the provisions of this subdivision had not applied to it. The
additional taxes, plus interest at the rate specified in section 549.09, shall be extended against the
property on the tax list for the current year.
Subd. 9. Condominium property. Notwithstanding any other provision of law to the contrary, for
purposes of property taxation, condominium property shall be valued in accordance with this
subdivision.(a) A structure or building that is initially constructed as condominiums shall be identified as
separate units after the filing of a declaration. The market value of the residential units in that structure
or building and included in the declaration shall be valued as condominiums.(b) When 60 percent or
more of the residential units in a structure or building being converted to condominiums have been sold
as condominiums including those units that the converters retain for their own investment, the market
value of the remaining residential units in that structure or building which are included in the declaration
shall be valued as condominiums. If not all of the residential units in the structure or building are included
in the declaration, the 60 percent factor shall apply to those in the declaration. A separate description
shall be recognized when a declaration is filed. For purposes of this clause, "retain" shall mean units
that are rented and completed units that are not available for sale.(c) For purposes of this subdivision,
a "sale" is defined as the date when the first written document for the purchase or conveyance of the
property is signed, unless that document is revoked.
Subd. 10.[Repealed, 1999 c 243 art 5 s 54]
Subd. 11. Valuation of restored or preserved wetland. Wetlands restored by the federal, state, or
local government, or by a nonprofit organization, or preserved under the terms of a temporary or
perpetual easement by the federal or state government, must be valued by assessors at their wetland
value. "Wetland value" in this subdivision means the market value of wetlands in any potential use in
which the wetland character is not permanently altered. Wetland value shall not reflect potential uses of
the wetland that would violate the terms of any existing conservation easement, or any one-time
payment received by the wetland owner under the terms of a state or federal conservation easement.
Wetland value shall reflect any potential income consistent with a property's wetland character, including
but not limited to lease payments for hunting or other recreational uses. The commissioner of revenue
shall issue a bulletin advising assessors of the provisions of this section by October 1, 1991.For
purposes of this subdivision, "wetlands" means lands transitional between terrestrial and aquatic
systems where the water table is usually at or near the surface or the land is covered by shallow water.
For purposes of this definition, wetlands must have the following three attributes:(1) have a
predominance of hydric soils;(2) are inundated or saturated by surface or ground water at a frequency
and duration sufficient to support a prevalence of hydrophytic vegetation typically adapted for life in
saturated soil conditions; and(3) under normal circumstances support a prevalence of such vegetation.
Subd. 12. Neighborhood land trusts. (a) A neighborhood land trust, as defined under chapter 462A,
is (i) a community-based nonprofit corporation organized under chapter 317A, which qualifies for tax
exempt status under 501(c)(3), or (ii) a "city" as defined in section 462C.02, subdivision 6, which has
received funding from the Minnesota housing finance agency for purposes of the neighborhood land
trust program. The Minnesota Housing Finance Agency shall set the criteria for neighborhood land
trusts. (b) All occupants of a neighborhood land trust building must have a family income of less than
80 percent of the greater of (1) the state median income, or (2) the area or county median income, as
most recently determined by the Department of Housing and Urban Development. Before the
neighborhood land trust can rent or sell a unit to an applicant, the neighborhood land trust shall verify to
the satisfaction of the administering agency or the city that the family income of each person or family
applying for a unit in the neighborhood land trust building is within the income criteria provided in this
paragraph. The administering agency or the city shall verify to the satisfaction of the county assessor
Anoka County City of Lino Lakes
25
that the occupant meets the income criteria under this paragraph. The property tax benefits under
paragraph (c) shall be granted only to property owned or rented by persons or families within the
qualifying income limits. The family income criteria and verification is only necessary at the time of initial
occupancy in the property.(c) A unit which is owned by the occupant and used as a homestead by the
occupant qualifies for homestead treatment as class 1a under section 273.13, subdivision 22. A unit
which is rented by the occupant and used as a homestead by the occupant shall be class 4a or 4b
property, under section 273.13, subdivision 25, whichever is applicable. Any remaining portion of the
property not used for residential purposes shall be classified by the assessor in the appropriate class
based upon the use of that portion of the property owned by the neighborhood land trust. The land upon
which the building is located shall be assessed at the same class rate as the units within the building,
provided that if the building contains some units assessed as class 1a and some units assessed as
class 4a or 4b, the market value of the land will be assessed in the same proportions as the value of the
building.
Subd. 13. Valuation of income-producing property. Beginning with the 1995 assessment, only
accredited assessors or senior accredited assessors or other licensed assessors who have successfully
completed at least two income-producing property appraisal courses may value income-producing
property for ad valorem tax purposes. "Income-producing property" as used in this subdivision means
the taxable property in class 3a and 3b in section 273.13, subdivision 24; class 4a and 4c, except for
seasonal recreational property not used for commercial purposes; and class 5 in section 273.13,
subdivision 31. "Income-producing property" includes any property in class 4e in section 273.13,
subdivision 25, that would be income-producing property under the definition in this subdivision if it were
not substandard. "Income-producing property appraisal course" as used in this subdivision means a
course of study of approximately 30 instructional hours, with a final comprehensive test. An assessor
must successfully complete the final examination for each of the two required courses. The course must
be approved by the board of assessors.
Subd. 14. Vacant land platted before August 1, 2001. (a) All land platted before August 1, 2001,
and not improved with a permanent structure, shall be assessed as provided in this subdivision. The
assessor shall determine the market value of each individual lot based upon the highest and best use
of the property as unplatted land. In establishing the market value of the property, the assessor shall
consider the sale price of the unplatted land or comparable sales of unplatted land of similar use and
similar availability of public utilities.(b) The market value determined in paragraph (a) shall be increased
as follows for each of the three assessment years immediately following the final approval of the plat:
one-third of the difference between the property's unplatted market value as determined under
paragraph (a) and the market value based upon the highest and best use of the land as platted property
shall be added in each of the three subsequent assessment years.(c) Any increase in market value after
the first assessment year following the plat's final approval shall be added to the property's market value
in the next assessment year. Notwithstanding paragraph (b), if construction begins before the expiration
of the three years in paragraph (b), that lot shall be eligible for revaluation in the next assessment year.
The market value of a platted lot determined under this subdivision shall not exceed the value of that lot
based upon the highest and best use of the property as platted land.
Subd. 14a. Vacant land platted on or after August 1, 2001; located in metropolitan counties.
(a) All land platted on or after August 1, 2001, located in a metropolitan county, and not improved with
a permanent structure, shall be assessed as provided in this subdivision. The assessor shall determine
the market value of each individual lot based upon the highest and best use of the property as unplatted
land. In establishing the market value of the property, the assessor shall consider the sale price of the
unplatted land or comparable sales of unplatted land of similar use and similar availability of public
utilities.(b) The market value determined in paragraph (a) shall be increased as follows for each of the
three assessment years immediately following the final approval of the plat: one-third of the difference
between the property's unplatted market value as determined under paragraph (a) and the market value
based upon the highest and best use of the land as platted property shall be added in each of the three
subsequent assessment years.(c) Any increase in market value after the first assessment year following
the plat's final approval shall be added to the property's market value in the next assessment year.
Anoka County City of Lino Lakes
26
Notwithstanding paragraph (b), if construction begins before the expiration of the three years in
paragraph (b), that lot shall be eligible for revaluation in the next assessment year. The market value of
a platted lot determined under this subdivision shall not exceed the value of that lot based upon the
highest and best use of the property as platted land.(d) For purposes of this section, "metropolitan
county" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
Subd. 14b. Vacant land platted on or after August 1, 2001; located in nonmetropolitan counties.
(a) All land platted on or after August 1, 2001, located in a nonmetropolitan county, and not improved
with a permanent structure, shall be assessed as provided in this subdivision. The assessor shall
determine the market value of each individual lot based upon the highest and best use of the property
as unplatted land. In establishing the market value of the property, the assessor shall consider the sale
price of the unplatted land or comparable sales of unplatted land of similar use and similar availability of
public utilities.(b) The market value determined in paragraph (a) shall be increased as follows for each
of the seven assessment years immediately following the final approval of the plat: one-seventh of the
difference between the property's unplatted market value as determined under paragraph (a) and the
market value based upon the highest and best use of the land as platted property shall be added in
each of the seven subsequent assessment years.(c) Any increase in market value after the first
assessment year following the plat's final approval shall be added to the property's market value in the
next assessment year. Notwithstanding paragraph (b), if construction begins before the expiration of the
seven years in paragraph (b), that lot shall be eligible for revaluation in the next assessment year. The
market value of a platted lot determined under this subdivision shall not exceed the value of that lot
based upon the highest and best use of the property as platted land.
Subd. 15. Vacant hospitals. In valuing a hospital, as defined in section 144.50, subdivision 2 , that
is located outside of a metropolitan county, as defined in section 473.121, subdivision 4, and that on the
date of sale is vacant and not used for hospital purposes or for any other purpose, the assessor's
estimated market value for taxes levied in the year of the sale shall be no greater than the sales price
of the property, including both the land and the buildings, as adjusted for terms of financing. If the sale
is made later than December 15, the market value as determined under this subdivision shall be used
for taxes levied in the following year. This subdivision applies only if the sales price of the property was
determined under an arm's-length transaction.
Subd. 16. Valuation exclusion for certain improvements. Improvements to homestead property
made before January 2, 2003, shall be fully or partially excluded from the value of the property for
assessment purposes provided that (1) the house is at least 45 years old at the time of the improvement
and (2) the assessor's estimated market value of the house on January 2 of the current year is equal to
or less than $400,000.For purposes of determining this eligibility, "house" means land and buildings.
The age of a residence is the number of years since the original year of its construction. In the case of
a residence that is relocated, the relocation must be from a location within the state and the only
improvements eligible for exclusion under this subdivision are (1) those for which building permits were
issued to the homeowner after the residence was relocated to its present site, and (2) those undertaken
during or after the year the residence is initially occupied by the homeowner, excluding any market value
increase relating to basic improvements that are necessary to install the residence on its foundation and
connect it to utilities at its present site. In the case of an owner-occupied duplex or triplex, the
improvement is eligible regardless of which portion of the property was improved. If the property lies in
a jurisdiction which is subject to a building permit process, a building permit must have been issued prior
to commencement of the improvement. The improvements for a single project or in any one year must
add at least $5,000 to the value of the property to be eligible for exclusion under this subdivision. Only
improvements to the structure which is the residence of the qualifying homesteader or construction of
or improvements to no more than one two-car garage per residence qualify for the provisions of this
subdivision. If an improvement was begun between January 2, 1992, and January 2, 1993, any value
added from that improvement for the January 1994 and subsequent assessments shall qualify for
exclusion under this subdivision provided that a building permit was obtained for the improvement
between January 2, 1992, and January 2, 1993. Whenever a building permit is issued for property
currently classified as homestead, the issuing jurisdiction shall notify the property owner of the possibility
Anoka County City of Lino Lakes
27
of valuation exclusion under this subdivision. The assessor shall require an application, including
documentation of the age of the house from the owner, if unknown by the assessor. The application
may be filed subsequent to the date of the building permit provided that the application must be filed
within three years of the date the building permit was issued for the improvement. If the property lies in
a jurisdiction which is not subject to a building permit process, the application must be filed within three
years of the date the improvement was made. The assessor may require proof from the taxpayer of the
date the improvement was made. Applications must be received prior to July 1 of any year in order to
be effective for taxes payable in the following year. No exclusion for an improvement may be granted
by a local board of review or county board of equalization, and no abatement of the taxes for qualifying
improvements may be granted by the county board unless (1) a building permit was issued prior to the
commencement of the improvement if the jurisdiction requires a building permit, and (2) an application
was completed. The assessor shall note the qualifying value of each improvement on the property's
record, and the sum of those amounts shall be subtracted from the value of the property in each year
for ten years after the improvement has been made. After ten years the amount of the qualifying value
shall be added back as follows:(1) 50 percent in the two subsequent assessment years if the qualifying
value is equal to or less than $10,000 market value; or(2) 20 percent in the five subsequent assessment
years if the qualifying value is greater than $10,000 market value. If an application is filed after the first
assessment date at which an improvement could have been subject to the valuation exclusion under
this subdivision, the ten-year period during which the value is subject to exclusion is reduced by the
number of years that have elapsed since the property would have qualified initially. The valuation
exclusion shall terminate whenever (1) the property is sold, or (2) the property is reclassified to a class
which does not qualify for treatment under this subdivision. Improvements made by an occupant who is
the purchaser of the property under a conditional purchase contract do not qualify under this subdivision
unless the seller of the property is a governmental entity. The qualifying value of the property shall be
computed based upon the increase from that structure's market value as of January 2 preceding the
acquisition of the property by the governmental entity. The total qualifying value for a homestead may
not exceed $50,000. The total qualifying value for a homestead with a house that is less than 70 years
old may not exceed $25,000. The term "qualifying value" means the increase in estimated market value
resulting from the improvement if the improvement occurs when the house is at least 70 years old, or
one-half of the increase in estimated market value resulting from the improvement otherwise. The
$25,000 and $50,000 maximum qualifying value under this subdivision may result from multiple
improvements to the homestead. If 50 percent or more of the square footage of a structure is voluntarily
razed or removed, the valuation increase attributable to any subsequent improvements to the remaining
structure does not qualify for the exclusion under this subdivision. If a structure is unintentionally or
accidentally destroyed by a natural disaster, the property is eligible for an exclusion under this
subdivision provided that the structure was not completely destroyed. The qualifying value on property
destroyed by a natural disaster shall be computed based upon the increase from that structure's market
value as determined on January 2 of the year in which the disaster occurred. A property receiving
benefits under the homestead disaster provisions under section 273.123 is not disqualified from
receiving an exclusion under this subdivision. If any combination of improvements made to a structure
after January 1, 1993, increases the size of the structure by 100 percent or more, the valuation increase
attributable to the portion of the improvement that causes the structure's size to exceed 100 percent
does not qualify for exclusion under this subdivision.
Subd. 17. Valuation of contaminated properties. (a) In determining the market value of property
containing contaminants, the assessor shall reduce the market value of the property by the
contamination value of the property. The contamination value is the amount of the market value
reduction that results from the presence of the contaminants, but it may not exceed the cost of a
reasonable response action plan or asbestos abatement plan or management program for the
property.(b) For purposes of this subdivision, "asbestos abatement plan," "contaminants," and
"response action plan" have the meanings as used in sections 270.91 and 270.92.
Subd. 18. Disclosure of valuation exclusion. No seller of real property shall sell or offer for sale
property that, for purposes of property taxation, has an exclusion from market value for home
Anoka County City of Lino Lakes
28
improvements under subdivision 16, without disclosing to the buyer the existence of the excluded
valuation and informing the buyer that the exclusion will end upon the sale of the property and that the
property's estimated market value for property tax purposes will increase accordingly.
Subd. 19. Valuation exclusion for improvements to certain business property. Property
classified under Minnesota Statutes, section 273.13, subdivision 24, which is eligible for the preferred
class rate on the market value up to $150,000, shall qualify for a valuation exclusion for assessment
purposes, provided all of the following conditions are met: (1) the building must be at least 50 years old
at the time of the improvement or damaged by the 1997 floods;(2) the building must be located in a city
or town with a population of 10,000 or less that is located outside the seven-county metropolitan area,
as defined in section 473.121, subdivision 2; (3) the total estimated market value of the land and
buildings must be $100,000 or less prior to the improvement and prior to the damage caused by the
1997 floods;(4) the current year's estimated market value of the property must be equal to or less than
the property's estimated market value in each of the two previous years' assessments;(5) a building
permit must have been issued prior to the commencement of the improvement, or if the building is
located in a city or town which does not have a building permit process, the property owner must notify
the assessor prior to the commencement of the improvement;(6) the property, including its
improvements, has received no public assistance, grants or financing except, that in the case of property
damaged by the 1997 floods, the property is eligible to the extent that the flood losses are not reimbursed
by insurance or any public assistance, grants, or financing;(7) the property is not receiving a property
tax abatement under section 469.1813; and (8) the improvements are made after the effective date of
Laws 1997, chapter 231, and prior to January 1, 1999.The assessor shall estimate the market value of
the building in the assessment year immediately following the year that (1) the building permit was taken
out, or (2) the taxpayer notified the assessor that an improvement was to be made. If the estimated
market value of the building has increased over the prior year's assessment, the assessor shall note
the amount of the increase on the property's record, and that amount shall be subtracted from the value
of the property in each year for five years after the improvement has been made, at which time an
amount equal to 20 percent of the excluded value shall be added back in each of the five subsequent
assessment years. For any property, there can be no more than two improvements qualifying for
exclusion under this subdivision. The maximum amount of value that can be excluded from any property
under this subdivision is $50,000.The assessor shall require an application, including documentation of
the age of the building from the owner, if unknown by the assessor. Applications must be received prior
to July 1 of any year in order to be effective for taxes payable in the following year. For purposes of this
subdivision, "population" has the same meaning given in Minnesota Statutes, section 477A.011,
subdivision 3.
Subd. 20. Valuation exclusion for improvements to certain business property. Property
classified under section 273.13, subdivision 24, qualifies for a valuation exclusion for assessment
purposes, provided all of the following conditions are met: (1) the building must have been damaged by
the 2002 floods;(2) the building must be located in a city or town with a population of 10,000 or less that
is located in a county in the area included in DR-1419;(3) the total estimated market value of the land
and buildings must be $150,000 or less for assessment year 2002;(4) a building permit must have been
issued prior to the commencement of the improvement, or if the building is located in a city or town
which does not have a building permit process, the property owner must notify the assessor prior to the
commencement of the improvement;(5) the property is not receiving a property tax abatement under
section 469.1813; and (6) the improvements are made before January 1, 2004.The assessor shall
estimate the market value of the building in the assessment year immediately following the year that (1)
the building permit was taken out, or (2) the taxpayer notified the assessor that an improvement was to
be made. If the estimated market value of the building has increased over the 2002 assessment before
any reassessment due to flood damage, the assessor shall note the amount of the increase on the
property's record, and that amount shall be subtracted from the value of the property in each year for
five years after the improvement has been made. In each of the next five subsequent assessment years,
an amount equal to 20 percent of the value excluded in the fifth year for that improvement shall be
added back. The maximum amount of value that can be excluded for all improvements to any property
Anoka County City of Lino Lakes
29
under this subdivision is $50,000.The assessor shall require an application. Applications must be
received by December 31, 2002, or December 31, 2003, in order to be effective for taxes payable in the
following year. For purposes of this subdivision, "population" has the meaning given in section
477A.011, subdivision 3 .
Subd. 21. Valuation reduction for homestead property damaged by mold. (a) The owner of
homestead property may apply in writing to the assessor for a reduction in the market value of the
property that has been damaged by mold. The notification must include the estimated cost to cure the
mold condition provided by a licensed contractor. The estimated cost must be at least $20,000. Upon
completion of the work, the owner must file an application on a form prescribed by the commissioner of
revenue, accompanied by a copy of the contractor's estimate.(b) If the conditions in paragraph (a) are
met, the county board must grant a reduction in the market value of the homestead dwelling equal to
the estimated cost to cure the mold condition. If a property owner applies for a reduction under this
subdivision between January 1 and June 30 of any year, the reduction applies for taxes payable in the
following year. If a property owner applies for a reduction under this subdivision between July 1 and
December 31 of any year, the reduction applies for taxes payable in the second following year.(c) A
denial of a reduction under this section by the county board may be appealed to the tax court. If the
county board takes no action on the application within 90 days after its receipt, it is considered an
approval.(d) For purposes of subdivision 1a, in the assessment year following the assessment year
when a valuation reduction has occurred under this section, any market value added by the assessor
to the property resulting from curing the mold condition must be considered an increase in value due to
new construction. Subd. 22. Lead hazard market value reduction. Owners of property classified as
class 1a, 1b, 1c, 2a, 4b, 4bb, or 4d under section 273.13 may apply for a lead hazard valuation reduction,
provided that the property is located in a city which has authorized valuation reductions under this
subdivision. A city that authorizes reductions under this subdivision must establish guidelines for
qualifying lead hazard reduction projects and must designate an agency within the city to issue
certificates of completion of qualifying projects. For purposes of this subdivision, "lead hazard reduction"
has the same meaning as in section 144.9501, subdivision 17.The property owner must obtain a
certificate from the agency stating (1) that the project has been completed and (2) the total cost incurred
by the owner, which must be at least $3,000. Only projects originating after July 1, 2005, and completed
before July 1, 2010, qualify for a reduction under this subdivision. The property owner shall apply for the
valuation reduction to the assessor on a form prescribed by the assessor accompanied by a copy of the
certificate of completion from the agency. A qualifying property is eligible for a one-year valuation
reduction equal to the actual cost incurred, to a maximum of $20,000. If a property owner applies to the
assessor for the valuation reduction under this subdivision between January 1 and June 30 of any year,
the reduction applies for taxes payable in the following year. If a property owner applies to the assessor
for the valuation reduction under this subdivision between July 1 and December 31, the reduction
applies for taxes payable in the second following year. For purposes of subdivision 1a, any additional
market value resulting from the lead hazard removal must be considered an increase in value due to
new construction.
Subd. 23. First tier valuation limit; agricultural homestead property. (a) Beginning with
assessment year 2006, the commissioner of revenue shall annually certify the first tier limit for
agricultural homestead property as the product of (i) $600,000, and (ii) the ratio of the statewide average
taxable market value of agricultural property per acre of deeded farm land in the preceding assessment
year to the statewide average taxable market value of agricultural property per acre of deeded farm land
for assessment year 2004. The limit shall be rounded to the nearest $10,000.(b) For the purposes of
this subdivision, "agricultural property" means all class 2 property under section 273.13, subdivision 23,
except for (1) timberland, (2) a landing area or public access area of a privately owned public use airport,
and (3) property consisting of the house, garage, and immediately surrounding one acre of land of an
agricultural homestead.(c) The commissioner shall certify the limit by January 2 of each assessment
year, except that for assessment year 2006 the commissioner shall certify the limit by June 1, 2006.
History: (1992) RL s 810; Ex1967 c 32 art 7 s 3; 1969 c 574 s 1; 1969 c 990 s 1; 1971 c 427 s 1; 1971
c 489 s 1; 1971 c 831 s 1; 1973 c 582 s 3; 1973 c 650 art 23 s 1-4; 1974 c 556 s 14; 1975 c 437 art 8 s
Anoka County City of Lino Lakes
30
4-6; 1976 c 2 s 93; 1976 c 345 s 1; 1977 c 423 art 4 s 4; 1978 c 786 s 10,11; 1979 c 303 art 2 s 7;
1Sp1981 c 1 art 2 s 3,4; 1Sp1981 c 4 art 2 s 50; 1982 c 424 s 61,62; 1982 c 523 art 19 s 2; art 21 s 1;
1983 c 222 s 7; 1983 c 342 art 2 s 5-7; 1984 c 502 art 3 s 6; 1Sp1985 c 14 art 4 s 35; 1986 c 444;
1Sp1986 c 1 art 4 s 12; 1987 c 268 art 5 s 1; art 7 s 32; 1987 c 384 art 3 s 10; 1988 c 719 art 5 s 84;
1989 c 329 art 13 s 20; 1989 c 356 s 13; 1990 c 480 art 7 s 5; 1990 c 604 art 3 s 9; 1991 c 291 art 1 s
12; 1991 c 354 art 10 s 7,8; 1992 c 511 art 2 s 11,12; 1992 c 556 s 2,3; 1992 c 597 s 14; 1993 c 375
art 5 s 8-13; art 8 s 14; art 11 s 3; art 12 s 9; 1994 c 416 art 1 s 13; 1994 c 587 art 5 s 3-5; 1995 c 1 s 2;
1995 c 264 art 16 s 9; 1996 c 471 art 3 s 5; 1997 c 231 art 2 s 10,11,52; art 8 s 2; 1997 c 251 s 16; 1998
c 397 art 11 s 3; 1999 c 243 art 5 s 6,7; 1Sp2001 c 5 art 3 s 23-26; 1Sp2002 c 1 s 14; 2003 c 127 art 5
s 15; 1Sp2003 c 21 art 4 s 3; 2005 c 151 art 2 s 6; art 5 s 16; 1Sp2005 c 3 art 1 s 8-10; 2006 c 259 art
4 s 11
Anoka County City of Lino Lakes
31
273.121 VALUATION OF REAL PROPERTY, NOTICE.
Any county assessor or city assessor having the powers of a county assessor, valuing or classifying taxable real property
shall in each year notify those persons whose property is to be included on the assessment roll that year if the person's
address is known to the assessor, otherwise the occupant of the property. The notice shall be in writing and shall be sent
by ordinary mail at least ten days before the meeting of the local board of appeal and equalization under section 274.01 or
the review process established under section 274.13, subdivision 1c. It shall contain: (1) the market value for the current
and prior assessment, (2) the limited market value under section 273.11, subdivision 1a, for the current and prior
assessment, (3) the qualifying amount of any improvements under section 273.11, subdivision 16, for the current
assessment, (4) the market value subject to taxation after subtracting the amount of any qualifying improvements for the
current assessment, (5) the classification of the property for the current and prior assessment, (6) a note that if the property
is homestead and at least 45 years old, improvements made to the property may be eligible for a valuation exclusion under
section 273.11, subdivision 16, (7) the assessor's office address, and (8) the dates, places, and times set for the meetings
of the local board of appeal and equalization, the review process established under section 274.13, subdivision 1c, and
the county board of appeal and equalization. The commissioner of revenue shall specify the form of the notice. The assessor
shall attach to the assessment roll a statement that the notices required by this section have been mailed. Any assessor
who is not provided sufficient funds from the assessor's governing body to provide such notices, may make application to
the commissioner of revenue to finance such notices. The commissioner of revenue shall conduct an investigation and, if
satisfied that the assessor does not have the necessary funds, issue a certification to the commissioner of finance of the
amount necessary to provide such notices. The commissioner of finance shall issue a warrant for such amount and shall
deduct such amount from any state payment to such county or municipality. The necessary funds to make such payments
are hereby appropriated. Failure to receive the notice shall in no way affect the validity of the assessment, the resulting tax,
the procedures of any board of review or equalization, or the enforcement of delinquent taxes by statutory means.
History: Ex1971 c 31 art 23 s 2; 1973 c 492 s 14; 1974 c 363 s 1; 1975 c 437 art 8 s 7; 1980 c 437 s 3; 1982 c 523 art 23
s 1; 1Sp1985 c 14 art 4 s 41; 1986 c 444; 1988 c 719 art 6 s 8; 1993 c 375 art 5 s 16; 1995 c 1 s 3; 1997 c 231 art 2 s 17;
1Sp2001 c 5 art 7 s 20; 2002 c 377 art 10 s 5
Anoka County City of Lino Lakes
32
273.13 CLASSIFICATION OF PROPERTY.
Subdivision 1.How classified.
All real and personal property subject to a general property tax and not subject to any gross
earnings or other in-lieu tax is hereby classified for purposes of taxation as provided by this section.
Subd. 2.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 2a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 3.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 4.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 5.[Repealed, Ex1971 c 31 art 22 s 5]
Subd. 5a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 6.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 6a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 7.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 7a.[Repealed, 1988 c 719 art 5 s 81]
Subd. 7b.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 7c.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 7d.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 8.[Repealed, Ex1967 c 32 art 4 s 3]
Subd. 8a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 9.[Repealed, 1988 c 719 art 5 s 81]
Subd. 10.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 11.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 12.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 13.[Repealed, 1974 c 313 s 1]
Subd. 14.[Repealed, 1984 c 593 s 46]
Subd. 14a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 15.[Repealed, Ex1971 c 31 art 36 s 2]
Subd. 15a.[Repealed, 1988 c 719 art 5 s 81]
Subd. 15b.[Repealed, 1983 c 342 art 2 s 30]
Subd. 16.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17a.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17b.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17c.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 17d.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 18.[Repealed, 1983 c 222 s 45]
Subd. 19.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 20.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 21.[Repealed, 1Sp1985 c 14 art 4 s 98]
Subd. 21a.Class rate.
In this section, wherever the "class rate" of a class of property is specified without
qualification as to whether it is the property's "net class rate" or its "gross class rate," the
"net class rate" and "gross class rate" of that property are the same as its "class rate."
Subd. 21b.Tax capacity.
(a) Gross tax capacity means the product of the appropriate gross class rates in this section
and market values. (b) Net tax capacity means the product of the appropriate net class
rates in this section and market values.
Subd. 22. Class 1.
(a) Except as provided in subdivision 23 and in paragraphs (b) and (c), real estate which is
residential and used for homestead purposes is class 1a. In the case of a duplex or triplex
in which one of the units is used for homestead purposes, the entire property is deemed to
be used for homestead purposes. The market value of class 1a property must be determined
Anoka County City of Lino Lakes
33
based upon the value of the house, garage, and land. The first $500,000 of market value
of class 1a property has a net class rate of one percent of its market value; and the market
value of class 1a property that exceeds $500,000 has a class rate of 1.25 percent of its
market value. (b) Class 1b property includes homestead real estate or homestead
manufactured homes used for the purposes of a homestead by: (1) any person who is blind
as defined in section 256D.35, or the blind person and the blind person's spouse; (2) any
person who is permanently and totally disabled or by the disabled person and the disabled
person's spouse; or (3) the surviving spouse of a permanently and totally disabled veteran
homesteading a property classified under this paragraph for taxes payable in 2008. Property
is classified and assessed under clause (2) only if the government agency or income-
providing source certifies, upon the request of the homestead occupant, that the homestead
occupant satisfies the disability requirements of this paragraph, and that the property is not
eligible for the valuation exclusion under subdivision 34. Property is classified and assessed
under paragraph (b) only if the commissioner of revenue or the county assessor certifies
that the homestead occupant satisfies the requirements of this paragraph. Permanently and
totally disabled for the purpose of this subdivision means a condition which is permanent in
nature and totally incapacitates the person from working at an occupation which brings the
person an income. The first $50,000 market value of class 1b property has a net class rate
of .45 percent of its market value. The remaining market value of class 1b property has a
class rate using the rates for class 1a or class 2a property, whichever is appropriate, of
similar market value. (c) Class 1c property is commercial use real and personal property
that abuts public water as defined in section 103G.005, subdivision 15, and is devoted to
temporary and seasonal residential occupancy for recreational purposes but not devoted to
commercial purposes for more than 250 days in the year preceding the year of assessment,
and that includes a portion used as a homestead by the owner, which includes a dwelling
occupied as a homestead by a shareholder of a corporation that owns the resort, a partner
in a partnership that owns the resort, or a member of a limited liability company that owns
the resort even if the title to the homestead is held by the corporation, partnership, or limited
liability company. For purposes of this clause, property is devoted to a commercial purpose
on a specific day if any portion of the property, excluding the portion used exclusively as a
homestead, is used for residential occupancy and a fee is charged for residential occupancy.
Class 1c property must contain three or more rental units. A "rental unit" is defined as a
cabin, condominium, townhouse, sleeping room, or individual camping site equipped with
water and electrical hookups for recreational vehicles. Class 1c property must provide
recreational activities such as the rental of ice fishing houses, boats and motors,
snowmobiles, downhill or cross-country ski equipment; provide marina services, launch
services, or guide services; or sell bait and fishing tackle. Any unit in which the right to use
the property is transferred to an individual or entity by deeded interest, or the sale of shares
or stock, no longer qualifies for class 1c even though it may remain available for rent. A
camping pad offered for rent by a property that otherwise qualifies for class 1c is also class
1c, regardless of the term of the rental agreement, as long as the use of the camping pad
does not exceed 250 days. The portion of the property used as a homestead is class 1a
property under paragraph (a). The remainder of the property is classified as follows: the first
$600,000 of market value is tier I, the next $1,700,000 of market value is tier II, and any
remaining market value is tier III. The class rates for class 1c are: tier I, 0.50 percent; tier
II, 1.0 percent; and tier III, 1.25 percent. Owners of real and personal property devoted to
temporary and seasonal residential occupancy for recreation purposes in which all or a
portion of the property was devoted to commercial purposes for not more than 250 days in
the year preceding the year of assessment desiring classification as class 1c, must submit
a declaration to the assessor designating the cabins or units occupied for 250 days or less
in the year preceding the year of assessment by January 15 of the assessment year. Those
cabins or units and a proportionate share of the land on which they are located must be
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designated as class 1c as otherwise provided. The remainder of the cabins or units and a
proportionate share of the land on which they are located must be designated as class 3a
commercial. The owner of property desiring designation as class 1c property must provide
guest registers or other records demonstrating that the units for which class 1c designation
is sought were not occupied for more than 250 days in the year preceding the assessment
if so requested. The portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop,
(4) conference center or meeting room, and (5) other nonresidential facility operated on a
commercial basis not directly related to temporary and seasonal residential occupancy for
recreation purposes does not qualify for class 1c. (d) Class 1d property includes structures
that meet all of the following criteria: (1) the structure is located on property that is classified
as agricultural property under section 273.13, subdivision 23; (2) the structure is occupied
exclusively by seasonal farm workers during the time when they work on that farm, and the
occupants are not charged rent for the privilege of occupying the property, provided that use
of the structure for storage of farm equipment and produce does not disqualify the property
from classification under this paragraph; (3) the structure meets all applicable health and
safety requirements for the appropriate season; and (4) the structure is not salable as
residential property because it does not comply with local ordinances relating to location in
relation to streets or roads.
The market value of class 1d property has the same class rates as class 1a property under
paragraph (a).
Subd. 23.Class 2.
(a) An agricultural homestead consists of class 2a agricultural land that is homesteaded,
along with any class 2b rural vacant land that is contiguous to the class 2a land under the
same ownership. The market value of the house and garage and immediately surrounding
one acre of land has the same class rates as class 1a or 1b property under subdivision 22.
The value of the remaining land including improvements up to the first tier valuation limit of
agricultural homestead property has a net class rate of 0.5 percent of market value. The
remaining property over the first tier has a class rate of one percent of market value. For
purposes of this subdivision, the "first tier valuation limit of agricultural homestead property"
and "first tier" means the limit certified under section 273.11, subdivision 23. (b) Class 2a
agricultural land consists of parcels of property, or portions thereof, that are agricultural land
and buildings. Class 2a property has a net class rate of one percent of market value, unless
it is part of an agricultural homestead under paragraph (a). Class 2a property must also
include any property that would otherwise be classified as 2b, but is interspersed with class
2a property, including but not limited to sloughs, wooded wind shelters, acreage abutting
ditches, ravines, rock piles, land subject to a setback requirement, and other similar land
that is impractical for the assessor to value separately from the rest of the property or that
is unlikely to be able to be sold separately from the rest of the property. An assessor may
classify the part of a parcel described in this subdivision that is used for agricultural
purposes as class 2a and the remainder in the class appropriate to its use. (c) Class 2b
rural vacant land consists of parcels of property, or portions thereof, that are unplatted real
estate, rural in character and not used for agricultural purposes, including land used for
growing trees for timber, lumber, and wood and wood products, that is not improved with a
structure. The presence of a minor, ancillary nonresidential structure as defined by the
commissioner of revenue does not disqualify the property from classification under this
paragraph. Any parcel of 20 acres or more improved with a structure that is not a minor,
ancillary nonresidential structure must be split-classified, and ten acres must be assigned
to the split parcel containing the structure. Class 2b property has a net class rate of one
percent of market value unless it is part of an agricultural homestead under paragraph (a),
or qualifies as class 2c under paragraph (d). (d) Class 2c managed forest land consists of
no less than 20 and no more than 1,920 acres statewide per taxpayer that is being managed
under a forest management plan that meets the requirements of chapter 290C, but is not
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35
enrolled in the sustainable forest resource management incentive program. It has a class
rate of .65 percent, provided that the owner of the property must apply to the assessor in
order for the property to initially qualify for the reduced rate and provide the information
required by the assessor to verify that the property qualifies for the reduced rate. If the
assessor receives the application and information before May 1 in an assessment year, the
property qualifies beginning with that assessment year. If the assessor receives the
a pplication and information after April 30 in an assessment year, the property may not
qualify until the next assessment year. The commissioner of natural resources must concur
that the land is qualified. The commissioner of natural resources shall annually provide
county assessors verification information on a timely basis. The presence of a minor,
ancillary nonresidential structure as defined by the commissioner of revenue does not
disqualify the property from classification under this paragraph. (e) Agricultural land as used
in this section means contiguous acreage of ten acres or more, used during the preceding
year for agricultural purposes. "Agricultural purposes" as used in this section means the
raising, cultivation, drying, or storage of agricultural products for sale, or the storage of
machinery or equipment used in support of agricultural production by the same farm entity.
For a property to be classified as agricultural based only on the drying or storage of
agricultural products, the products being dried or stored must have been produced by the
same farm entity as the entity operating the drying or storage facility. "Agricultural purposes"
also includes enrollment in the Reinvest in Minnesota program under sections 103F.501
to 103F.535 or the federal Conservation Reserve Program as contained in Public Law 99-
198 or a similar state or federal conservation program if the property was classified as
agricultural (i) under this subdivision for the assessment year 2002 or (ii) in the year prior
to its enrollment. Agricultural classification shall not be based upon the market value of any
residential structures on the parcel or contiguous parcels under the same ownership. (f)
Real estate of less than ten acres, which is exclusively or intensively used for raising or
cultivating agricultural products, shall be considered as agricultural land. To qualify under
this paragraph, property that includes a residential structure must be used intensively for
one of the following purposes: (i) for drying or storage of grain or storage of machinery or
equipment used to support agricultural activities on other parcels of property operated by
the same farming entity; (ii) as a nursery, provided that only those acres used to produce
nursery stock are considered agricultural land; (iii) for livestock or poultry confinement,
provided that land that is used only for pasturing and grazing does not qualify; or (iv) for
market farming; for purposes of this paragraph, "market farming" means the cultivation of
one or more fruits or vegetables or production of animal or other agricultural products for
sale to local markets by the farmer or an organization with which the farmer is affiliated. (g)
Land shall be classified as agricultural even if all or a portion of the agricultural use of that
property is the leasing to, or use by another person for agricultural purposes. Classification
under this subdivision is not determinative for qualifying under section 273.111. (h) The
property classification under this section supersedes, for property tax purposes only, any
locally administered agricultural policies or land use restrictions that define minimum or
maximum farm acreage. (i) The term "agricultural products" as used in this subdivision
includes production for sale of: (1) livestock, dairy animals, dairy products, poultry and
poultry products, fur-bearing animals, horticultural and nursery stock, fruit of all kinds,
vegetables, forage, grains, bees, and apiary products by the owner; (2) fish bred for sale
and consumption if the fish breeding occurs on land zoned for agricultural use; (3) the
commercial boarding of horses if the boarding is done in conjunction with raising or
cultivating agricultural products as defined in clause (1); (4) property which is owned and
operated by nonprofit organizations used for equestrian activities, excluding racing; (5)
game birds and waterfowl bred and raised for use on a shooting preserve licensed under
section 97A.115; (6) insects primarily bred to be used as food for animals; (7) trees, grown
for sale as a crop, including short rotation woody crops, and not sold for timber, lumber,
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36
wood, or wood products; and (8) maple syrup taken from trees grown by a person licensed
by the Minnesota Department of Agriculture under chapter 28A as a food processor. (j) If a
parcel used for agricultural purposes is also used for commercial or industrial purposes,
including but not limited to: (1) wholesale and retail sales; (2) processing of raw agricultural
products or other goods; (3) warehousing or storage of processed goods; and (4) office
facilities for the support of the activities enumerated in clauses (1), (2), and (3), the assessor
shall classify the part of the parcel used for agricultural purposes as class 1b, 2a, or 2b,
whichever is appropriate, and the remainder in the class appropriate to its use. The grading,
sorting, and packaging of raw agricultural products for first sale is considered an agricultural
purpose. A greenhouse or other building where horticultural or nursery products are grown
that is also used for the conduct of retail sales must be classified as agricultural if it is
primarily used for the growing of horticultural or nursery products from seed, cuttings, or
roots and occasionally as a showroom for the retail sale of those products. Use of a
greenhouse or building only for the display of already grown horticultural or nursery products
does not qualify as an agricultural purpose. (k) The assessor shall determine and list
separately on the records the market value of the homestead dwelling and the one acre of
land on which that dwelling is located. If any farm buildings or structures are located on this
homesteaded acre of land, their market value shall not be included in this separate
determination. (l) Class 2d airport landing area consists of a landing area or public access
area of a privately owned public use airport. It has a class rate of one percent of market
value. To qualify for classification under this paragraph, a privately owned public use airport
must be licensed as a public airport under section 360.018. For purposes of this paragraph,
"landing area" means that part of a privately owned public use airport properly cleared,
regularly maintained, and made available to the public for use by aircraft and includes
runways, taxiways, aprons, and sites upon which are situated landing or navigational aids.
A landing area also includes land underlying both the primary surface and the approach
surfaces that comply with all of the following: (i) the land is properly cleared and regularly
maintained for the primary purposes of the landing, taking off, and taxiing of aircraft; but
that portion of the land that contains facilities for servicing, repair, or maintenance of aircraft
is not included as a landing area; (ii) the land is part of the airport property; and (iii) the land
is not used for commercial or residential purposes. The land contained in a landing area
under this paragraph must be described and certified by the commissioner of transportation.
The certification is effective until it is modified, or until the airport or landing area no longer
meets the requirements of this paragraph. For purposes of this paragraph, "public access
area" means property used as an aircraft parking ramp, apron, or storage hangar, or an
arrival and departure building in connection with the airport. (m) Class 2e consists of land
with a commercial aggregate deposit that is not actively being mined and is not otherwise
classified as class 2a or 2b, provided that the land is not located in a county that has elected
to opt-out of the aggregate preservation program as provided in section 273.1115,
subdivision 6. It has a class rate of one percent of market value. To qualify for classification
under this paragraph, the property must be at least ten contiguous acres in size and the
owner of the property must record with the county recorder of the county in which the
property is located an affidavit containing: (1) a legal description of the property; (2) a
disclosure that the property contains a commercial aggregate deposit that is not actively
being mined but is present on the entire parcel enrolled; (3) documentation that the
conditional use under the county or local zoning ordinance of this property is for mining; and
(4) documentation that a permit has been issued by the local unit of government or the
mining activity is allowed under local ordinance. The disclosure must include a statement
from a registered professional geologist, engineer, or soil scientist delineating the deposit
and certifying that it is a commercial aggregate deposit. For purposes of this section and
section 273.1115, "commercial aggregate deposit" means a deposit that will yield crushed
stone or sand and gravel that is suitable for use as a construction aggregate; and "actively
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37
mined" means the removal of top soil and overburden in preparation for excavation or
excavation of a commercial deposit. (n) When any portion of the property under this
subdivision or subdivision 22 begins to be actively mined, the owner must file a supplemental
affidavit within 60 days from the day any aggregate is removed stating the number of acres
of the property that is actively being mined. The acres actively being mined must be (1)
valued and classified under subdivision 24 in the next subsequent assessment year, and (2)
removed from the aggregate resource preservation property tax program under
section 273.1115, if the land was enrolled in that program. Copies of the original affidavit
and all supplemental affidavits must be filed with the county assessor, the local zoning
administrator, and the Department of Natural Resources, Division of Land and Minerals. A
supplemental affidavit must be filed each time a subsequent portion of the property is
actively mined, provided that the minimum acreage change is five acres, even if the actual
mining activity constitutes less than five acres. (o) The definitions prescribed by the
commissioner under paragraphs (c) and (d) are not rules and are exempt from the
rulemaking provisions of chapter 14, and the provisions in section 14.386 concerning
exempt rules do not apply.
Subd. 24.Class 3.
(a) Commercial and industrial property and utility real and personal property is class 3a. (1)
Except as otherwise provided, each parcel of commercial, industrial, or utility real property
has a class rate of 1.5 percent of the first tier of market value, and 2.0 percent of the
remaining market value. In the case of contiguous parcels of property owned by the same
person or entity, only the value equal to the first-tier value of the contiguous parcels qualifies
for the reduced class rate, except that contiguous parcels owned by the same person or
entity shall be eligible for the first-tier value class rate on each separate business operated
by the owner of the property, provided the business is housed in a separate structure. For
the purposes of this subdivision, the first tier means the first $150,000 of market value. Real
property owned in fee by a utility for transmission line right-of-way shall be classified at the
class rate for the higher tier. For purposes of this subdivision, parcels are considered to be
contiguous even if they are separated from each other by a road, street, waterway, or other
similar intervening type of property. Connections between parcels that consist of power lines
or pipelines do not cause the parcels to be contiguous. Property owners who have
contiguous parcels of property that constitute separate businesses that may qualify for the
first-tier class rate shall notify the assessor by July 1, for treatment beginning in the following
taxes payable year. (2) All personal property that is: (i) part of an electric generation,
transmission, or distribution system; or (ii) part of a pipeline system transporting or
distributing water, gas, crude oil, or petroleum products; and (iii) not described in clause (3),
and all railroad operating property has a class rate as provided under clause (1) for the first
tier of market value and the remaining market value. In the case of multiple parcels in one
county that are owned by one person or entity, only one first tier amount is eligible for the
reduced rate. (3) The entire market value of personal property that is: (i) tools, implements,
and machinery of an electric generation, transmission, or distribution system; (ii) tools,
implements, and machinery of a pipeline system transporting or distributing water, gas,
crude oil, or petroleum products; or (iii) the mains and pipes used in the distribution of steam
or hot or chilled water for heating or cooling buildings, has a class rate as provided under
clause (1) for the remaining market value in excess of the first tier. (b) Employment property
defined in section 469.166, during the period provided in section 469.170, shall constitute
c lass 3b. The class rates for class 3b property are determined under paragraph (a). Subd.
24a. [Repealed, 1Sp2001 c 5 art 3 s 96]
Subd. 25.Class 4.
(a) Class 4a is residential real estate containing four or more units and used or held for use
by the owner or by the tenants or lessees of the owner as a residence for rental periods of
30 days or more, excluding property qualifying for class 4d. Class 4a also includes hospitals
Anoka County City of Lino Lakes
38
licensed under sections 144.50 to 144.56, other than hospitals exempt under section 272.02,
and contiguous property used for hospital purposes, without regard to whether the property
has been platted or subdivided. The market value of class 4a property has a class rate of
1.25 percent. (b) Class 4b includes: (1) residential real estate containing less than four
units that does not qualify as class 4bb, other than seasonal residential recreational
property; (2) manufactured homes not classified under any other provision; (3) a dwelling,
garage, and surrounding one acre of property on a nonhomestead farm classified under
subdivision 23, paragraph (b) containing two or three units; and (4) unimproved property
that is classified residential as determined under subdivision 33. The market value of class
4b property has a class rate of 1.25 percent. (c) Class 4bb includes: (1) nonhomestead
residential real estate containing one unit, other than seasonal residential recreational
property; and (2) a single family dwelling, garage, and surrounding one acre of property on
a nonhomestead farm classified under subdivision 23, paragraph (b). Class 4bb property
has the same class rates as class 1a property under subdivision 22. Property that has been
classified as seasonal residential recreational property at any time during which it has been
owned by the current owner or spouse of the current owner does not qualify for class 4bb.
(d) Class 4c property includes: (1) except as provided in subdivision 22, paragraph (c), real
and personal property devoted to temporary and seasonal residential occupancy for
recreation purposes, including real and personal property devoted to temporary and
seasonal residential occupancy for recreation purposes and not devoted to commercial
purposes for more than 250 days in the year preceding the year of assessment. For
purposes of this clause, property is devoted to a commercial purpose on a specific day if
any portion of the property is used for residential occupancy, and a fee is charged for
residential occupancy. Class 4c property under this clause must contain three or more rental
units. A "rental unit" is defined as a cabin, condominium, townhouse, sleeping room, or
individual camping site equipped with water and electrical hookups for recreational vehicles.
Class 4c property under this clause must provide recreational activities such as renting ice
fishing houses, boats and motors, snowmobiles, downhill or cross-country ski equipment;
provide marina services, launch services, or guide services; or sell bait and fishing tackle.
A camping pad offered for rent by a property that otherwise qualifies for class 4c under this
clause is also class 4c under this clause regardless of the term of the rental agreement, as
long as the use of the camping pad does not exceed 250 days. In order for a property to be
classified as class 4c, seasonal residential recreational for commercial purposes under this
clause, at least 40 percent of the annual gross lodging receipts related to the property must
be from business conducted during 90 consecutive days and either (i) at least 60 percent of
all paid bookings by lodging guests during the year must be for periods of at least two
consecutive nights; or (ii) at least 20 percent of the annual gross receipts must be from
charges for rental of fish houses, boats and motors, snowmobiles, downhill or cross-country
ski equipment, or charges for marina services, launch services, and guide services, or the
sale of bait and fishing tackle. For purposes of this determination, a paid booking of five or
more nights shall be counted as two bookings. Class 4c property classified under this clause
also includes commercial use real property used exclusively for recreational purposes in
conjunction with other class 4c property classified under this clause and devoted to
temporary and seasonal residential occupancy for recreational purposes, up to a total of two
acres, provided the property is not devoted to commercial recreational use for more than
250 days in the year preceding the year of assessment and is located within two miles of
the class 4c property with which it is used. Owners of real and personal property devoted to
temporary and seasonal residential occupancy for recreation purposes and all or a portion
of which was devoted to commercial purposes for not more than 250 days in the year
preceding the year of assessment desiring classification as class 4c, must submit a
declaration to the assessor designating the cabins or units occupied for 250 days or less in
the year preceding the year of assessment by January 15 of the assessment year. Those
Anoka County City of Lino Lakes
39
cabins or units and a proportionate share of the land on which they are located must be
designated class 4c under this clause as otherwise provided. The remainder of the cabins
or units and a proportionate share of the land on which they are located will be designated
as class 3a. The owner of property desiring designation as class 4c property under this
clause must provide guest registers or other records demonstrating that the units for which
class 4c designation is sought were not occupied for more than 250 days in the year
preceding the assessment if so requested. The portion of a property operated as a (1)
restaurant, (2) bar, (3) gift shop, (4) conference center or meeting room, and (5) other
nonresidential facility operated on a commercial basis not directly related to temporary and
seasonal residential occupancy for recreation purposes does not qualify for class 4c; (2)
qualified property used as a golf course if: (i) it is open to the public on a daily fee basis. It
may charge membership fees or dues, but a membership fee may not be required in order
to use the property for golfing, and its green fees for golfing must be comparable to green
fees typically charged by municipal courses; and (ii) it meets the requirements of
section 273.112, subdivision 3, paragraph (d). A structure used as a clubhouse, restaurant,
or place of refreshment in conjunction with the golf course is classified as class 3a property;
(3) real property up to a maximum of three acres of land owned and used by a nonprofit
community service oriented organization and not used for residential purposes on either a
temporary or permanent basis, provided that: (i) the property is not used for a revenue-
producing activity for more than six days in the calendar year preceding the year of
assessment; or (ii) the organization makes annual charitable contributions and donations at
least equal to the property's previous year's property taxes and the property is allowed to
be used for public and community meetings or events for no charge, as appropriate to the
size of the facility. For purposes of this clause, (A) "charitable contributions and donations"
has the same meaning as lawful gambling purposes under section 3 49.12, subdivision 25,
excluding those purposes relating to the payment of taxes, assessments, fees, auditing
costs, and utility payments; (B) "property taxes" excludes the state general tax; (C) a
"nonprofit community service oriented organization" means any corporation, society,
association, foundation, or institution organized and operated exclusively for charitable,
religious, fraternal, civic, or educational purposes, and which is exempt from federal income
taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal Revenue Code; and
(D) "revenue-producing activities" shall include but not be limited to property or that portion
of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt liquor
establishment licensed under chapter 340A, a restaurant open to the public, bowling alley,
a retail store, gambling conducted by organizations licensed under chapter 349, an
insurance business, or office or other space leased or rented to a lessee who conducts a
for-profit enterprise on the premises. Any portion of the property not qualifying under either
item (i) or (ii) is class 3a. The use of the property for social events open exclusively to
members and their guests for periods of less than 24 hours, when an admission is not
charged nor any revenues are received by the organization shall not be considered a
revenue-producing activity. The organization shall maintain records of its charitable
contributions and donations and of public meetings and events held on the property and
make them available upon request any time to the assessor to ensure eligibility. An
organization meeting the requirement under item (ii) must file an application by May 1 with
the assessor for eligibility for the current year's assessment. The commissioner shall
prescribe a uniform application form and instructions; (4) postsecondary student housing of
not more than one acre of land that is owned by a nonprofit corporation organized under
chapter 317A and is used exclusively by a student cooperative, sorority, or fraternity for on-
campus housing or housing located within two miles of the border of a college campus; (5)
manufactured home parks as defined in section 327.14, subdivision 3; (6) real property that
is actively and exclusively devoted to indoor fitness, health, social, recreational, and related
uses, is owned and operated by a not-for-profit corporation, and is located within the
Anoka County City of Lino Lakes
40
metropolitan area as defined in section 473.121, subdivision 2; (7) a leased or privately
owned noncommercial aircraft storage hangar not exempt under section 272.01, subdivision
2 , and the land on which it is located, provided that: (i) the land is on an airport owned or
operated by a city, town, county, Metropolitan Airports Commission, or group thereof; and
(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased
premise, prohibits commercial activity performed at the hangar. If a hangar classified under
this clause is sold after June 30, 2000, a bill of sale must be filed by the new owner with the
assessor of the county where the property is located within 60 days of the sale; (8) a
privately owned noncommercial aircraft storage hangar not exempt under section 272.01,
subdivision 2, and the land on which it is located, provided that: (i) the land abuts a public
airport; and (ii) the owner of the aircraft storage hangar provides the assessor with a signed
agreement restricting the use of the premises, prohibiting commercial use or activity
performed at the hangar; and (9) residential real estate, a portion of which is used by the
owner for homestead purposes, and that is also a place of lodging, if all of the following
criteria are met: (i) rooms are provided for rent to transient guests that generally stay for
periods of 14 or fewer days; (ii) meals are provided to persons who rent rooms, the cost of
which is incorporated in the basic room rate; (iii) meals are not provided to the general public
except for special events on fewer than seven days in the calendar year preceding the year
of the assessment; and (iv) the owner is the operator of the property. The market value
subject to the 4c classification under this clause is limited to five rental units. Any rental
units on the property in excess of five, must be valued and assessed as class 3a. The portion
of the property used for purposes of a homestead by the owner must be classified as class
1a property under subdivision 22; (10) real property up to a maximum of three acres and
operated as a restaurant as defined under section 157.15, subdivision 12, provided it: (A) is
located on a lake as defined under section 103G.005, subdivision 15, paragraph (a), clause
(3); and (B) is either devoted to commercial purposes for not more than 250 consecutive
days, or receives at least 60 percent of its annual gross receipts from business conducted
during four consecutive months. Gross receipts from the sale of alcoholic beverages must
be included in determining the property's qualification under sub item (B). The property's
primary business must be as a restaurant and not as a bar. Gross receipts from gift shop
sales located on the premises must be excluded. Owners of real property desiring 4c
classification under this clause must submit an annual declaration to the assessor by
February 1 of the current assessment year, based on the property's relevant information for
the preceding assessment year; and (11) lakeshore and riparian property and adjacent
land, not to exceed six acres, used as a marina, as defined in section 86A.20, subdivision
5 , which is made accessible to the public and devoted to recreational use for marina
services. The marina owner must annually provide evidence to the assessor that it provides
services, including lake or river access to the public. No more than 800 feet of lakeshore
may be included in this classification. Buildings used in conjunction with a marina for marina
services, including but not limited to buildings used to provide food and beverage services,
fuel, boat repairs, or the sale of bait or fishing tackle, are classified as class 3a property.
Class 4c property has a class rate of 1.5 percent of market value, except that (i) each parcel
of seasonal residential recreational property not used for commercial purposes has the
same class rates as class 4bb property, (ii) manufactured home parks assessed under
clause (5) have the same class rate as class 4b property, (iii) commercial-use seasonal
residential recreational property and marina recreational land as described in clause (11),
has a class rate of one percent for the first $500,000 of market value, and 1.25 percent for
the remaining market value, (iv) the market value of property described in clause (4) has a
class rate of one percent, (v) the market value of property described in clauses (2), (6), and
(10) has a class rate of 1.25 percent, and (vi) that portion of the market value of property in
clause (9) qualifying for class 4c property has a class rate of 1.25 percent. (e) Class 4d
property is qualifying low-income rental housing certified to the assessor by the Housing
Anoka County City of Lino Lakes
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Finance Agency under section 273.128, subdivision 3. If only a portion of the units in the
building qualify as low-income rental housing units as certified under section 273.128,
subdivision 3, only the proportion of qualifying units to the total number of units in the
building qualify for class 4d. The remaining portion of the building shall be classified by the
assessor based upon its use. Class 4d also includes the same proportion of land as the
qualifying low-income rental housing units are to the total units in the building. For all
properties qualifying as class 4d, the market value determined by the assessor must be
based on the normal approach to value using normal unrestricted rents. Class 4d property
has a class rate of 0.75 percent.
Subd. 25a.Elderly assisted living facility property.
"Elderly assisted living facility property" means residential real estate containing more than
one unit held for use by the tenants or lessees as a residence for periods of 30 days or
more, along with community rooms, lounges, activity rooms, and related facilities, designed
to meet the housing, health, and financial security needs of the elderly. The real estate may
be owned by an individual, partnership, limited partnership, for-profit corporation or nonprofit
corporation exempt from federal income taxation under United States Code, title 26, section
501(c)(3) or related sections. An admission or initiation fee may be required of tenants.
Monthly charges may include charges for the residential unit, meals, housekeeping, utilities,
social programs, a health care alert system, or any combination of them. On-site health care
may be provided by in-house staff or an outside health care provider. The assessor shall
classify elderly assisted living facility property, depending upon the property's ownership,
occupancy, and use. The applicable class rates shall apply based on its classification, if
taxable.
Subd. 26. [Repealed, 1987 c 268 art 6 s 53]
Subd. 27. [Repealed, 1987 c 268 art 6 s 53]
Subd. 28. [Repealed, 1987 c 268 art 6 s 53]
Subd. 29. [Repealed, 1987 c 268 art 6 s 53]
Subd. 30. [Repealed, 1988 c 719 art 5 s 81]
Subd. 31.Class 5.
Class 5 property includes: (1) unmined iron ore and low-grade iron-bearing formations as
defined in section 273.14; and (2) all other property not otherwise classified. Class 5
property has a class rate of 2.0 percent of market value.
Subd. 32. [Repealed, 1998 c 389 art 2 s 21]
Subd. 33.Classification of unimproved property.
(a) All real property that is not improved with a structure must be classified according to its
current use. (b) Except as provided in subdivision 23, paragraph (c) or (d), real property that
is not improved with a structure and for which there is no identifiable current use must be
classified according to its highest and best use permitted under the local zoning ordinance.
If the ordinance permits more than one use, the land must be classified according to the
highest and best use permitted under the ordinance. If no such ordinance exists, the
assessor shall consider the most likely potential use of the unimproved land based upon the
use made of surrounding land or land in proximity to the unimproved land. Subd.
34. Homestead of disabled veteran. (a) All or a portion of the market value of property owned
by a veteran or by the veteran and the veteran's spouse qualifying for homestead
classification under subdivision 22 or 23 is excluded in determining the property's taxable
market value if it serves as the homestead of a military veteran, as defined in
section 197.447, who has a service-connected disability of 70 percent or more. To qualify
for exclusion under this subdivision, the veteran must have been honorably discharged from
the United States armed forces, as indicated by United States Government Form DD214 or
other official military discharge papers, and must be certified by the United States Veterans
A dministration as having a service-connected disability. (b)(1) For a disability rating of 70
percent or more, $150,000 of market value is excluded, except as provided in clause (2);
Anoka County City of Lino Lakes
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and (2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded. (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
spouse holds the legal or beneficial title to the homestead and permanently resides there,
the exclusion shall carry over to the benefit of the veteran's spouse for one additional
assessment year or until such time as the spouse sells, transfers, or otherwise disposes of
the property, whichever comes first. (d) In the case of an agricultural homestead, only the
portion of the property consisting of the house and garage and immediately surrounding one
acre of land qualifies for the valuation exclusion under this subdivision. (e) A property
qualifying for a valuation exclusion under this subdivision is not eligible for the credit under
section 273.1384, subdivision 1, or classification under subdivision 22, paragraph (b). (f)
To qualify for a valuation exclusion under this subdivision a property owner must apply to
the assessor by July 1 of each assessment year, except that an annual reapplication is not
required once a property has been accepted for a valuation exclusion under paragraph (b),
clause (2), and the property continues to qualify until there is a change in ownership.
History:
(1993) 1913 c 483 s 1; 1923 c 140; 1933 c 132; 1933 c 359; 1937 c 365 s 1; Ex1937 c 86 s 1; 1939 c 48; 1941
c 436; 1941 c 437; 1941 c 438; 1943 c 172 s 1; 1943 c 648 s 1; 1945 c 274 s 1; 1945 c 527 s 1; 1947 c 537 s
1 ; 1949 c 723 s 1; 1951 c 510 s 1; 1951 c 585 s 1; 1953 c 358 s 1,2; 1953 c 400 s 1; 1953 c 747 s 1,2; 1955 c
751 s 1,2; 1957 c 866 s 1; 1957 c 959 s 1; 1959 c 40 s 1; 1959 c 338 s 1; 1959 c 541 s 1; 1959 c 562 s
3 ; Ex1959 c 70 art 1 s 2; 1961 c 243 s 1; 1961 c 322 s 1; 1961 c 340 s 3; 1961 c 475 s 1; 1961 c 710 s 1; 1963
c 426 s 1; 1965 c 259 s 1; 1967 c 606 s 1; Ex1967 c 32 art 1 s 2-4; art 4 s 1; art 9 s 1,2; 1969 c 251 s 1; 1969
c 399 s 49; 1969 c 407 s 1; 1969 c 417 s 1; 1969 c 422 s 1,2; 1969 c 709 s 4,5; 1969 c 760 s 1; 1969 c 763 s
1 ; 1969 c 965 s 2; 1969 c 1126 s 2; 1969 c 1128 s 1,2; 1969 c 1132 s 1; 1969 c 1137 s 1; 1971 c 226 s 1; 1971
c 427 s 3-12,16,17; 1971 c 747 s 1; 1971 c 791 s 1; 1971 c 797 s 3,4; Ex1971 c 31 art 9 s 1; art 22 s
1,2,4,6,7,8; Ex1971 c 31 art 36 s 1; 1973 c 355 s 1,2; 1973 c 456 s 1; 1973 c 492 s 14; 1973 c 582 s 3; 1973
c 590 s 1; 1973 c 650 art 14 s 1,2; art 20 s 3; art 24 s 3; 1973 c 774 s 1; 1974 c 545 s 3; 1974 c 556 s 16; 1975
c 46 s 3; 1975 c 339 s 9; 1975 c 359 s 23; 1975 c 376 s 1; 1975 c 395 s 1; 1975 c 437 art 1 s 25,27,28; 1976
c 2 s 96,159-161,170; 1976 c 181 s 2; 1976 c 245 s 1; 1977 c 319 s 1,2; 1977 c 347 s 43,44; 1977 c 423 art 3
s 5-8; 1978 c 767 s 7-11; 1979 c 303 art 2 s 11-17; art 10 s 5; 1979 c 334 art 1 s 25; 1980 c 437 s 5; 1980 c
562 s 1; 1980 c 607 art 2 s 7-15; art 4 s 4; 1981 c 188 s 1; 1981 c 356 s 248; 1981 c 365 s 9; 1Sp1981 c 1 art
2 s 7-11; art 5 s 2; 1Sp1981 c 3 s 1; 1Sp1981 c 4 art 2 s 27; 2Sp1981 c 1 s 6; 3Sp1981 c 1 art 1 s 2; 1982 c
523 art 6 s 1; art 14 s 1; art 23 s 2; 1982 c 642 s 9; 1983 c 216 art 1 s 43,44; 1983 c 222 s 11-13; 1983 c 342
art 2 s 9-18; art 8 s 1; 1984 c 502 art 3 s 9-14; art 7 s 1,2; 1984 c 522 s 2; 1984 c 593 s 22-28; 1984 c 654 art
5 s 58; 1985 c 248 s 70; 1985 c 300 s 6; 1Sp1985 c 14 art 3 s 5-12; art 4 s 45-56; 1986 c 444; 1Sp1986 c 1
art 4 s 18-21; 1987 c 268 art 5 s 4; art 6 s 18,20-23; 1987 c 291 s 208-209; 1987 c 384 art 1 s 25; 1988 c 719
art 5 s 13-19; 1989 c 277 art 2 s 28,29; 1989 c 304 s 137; 1Sp1989 c 1 art 2 s 1-8,11; 1990 c 480 art 7 s
7 ; 1990 c 604 art 3 s 16-19; 1991 c 249 s 31; 1991 c 291 art 1 s 20-25; 1992 c 363 art 1 s 12; 1992 c 511 art
2 s 17,18; art 4 s 4,5; 1993 c 224 art 1 s 27; 1993 c 375 art 3 s 16; art 5 s 23-26; 1994 c 416 art 1 s 18,19; 1994
c 483 s 1; 1994 c 587 art 5 s 10,11; 1995 c 264 art 3 s 9,10; 1996 c 471 art 3 s 10-12; 1997 c 231 art 1 s 6-
10; art 2 s 20,21; 3Sp1997 c 3 s 28; 1998 c 254 art 1 s 74; 1998 c 389 art 2 s 8-12; 1999 c 243 art 5 s 15-
20; 1999 c 248 s 18; 1999 c 249 s 22; 2000 c 490 art 5 s 12,13; 1Sp2001 c 5 art 3 s 32-36; 2002 c 377 art 4 s
16,17; art 10 s 6; 2003 c 127 art 2 s 13,14; art 5 s 17; 2003 c 128 art 3 s 45; 1Sp2003 c 21 art 4 s 4; 2005 c
151 art 3 s 12; 1Sp2005 c 3 art 1 s 15,16; 2006 c 259 art 4 s 13; art 5 s 1,2; 2008 c 154 art 2 s 11-14; 2008 c
366 art 6 s 26-28; art 11 s 13; art 15 s 14,15; 2009 c 12 art 2 s 6; 2009 c 88 art 2 s 18; art 10 s 6-8
NOTE: The amendment to subdivision 22 by Laws 2008, chapter 154, article 2, section 11, is effective for taxes
payable in 2010 and thereafter, except the amendments to paragraph (b) and to the portions of paragraph (c)
decreasing the class rate and increasing the market value of the first tier of class 1c homestead resorts are
effective for taxes payable in 2009 and thereafter. Laws 2008, chapter 154, article 2, section 11, the effective
date, and Laws 2008, chapter 366, article 6, section 44.
NOTE: The amendment to subdivision 23 by Laws 2008, chapter 366, article 6, section 26, is effective for taxes
payable in 2010 and thereafter, except the portions of subdivision 23 reducing the agricultural class rate,
expanding the definition of "agricultural purposes" in paragraph (e) and "agricultural products" in paragraph
(h), and relating to managed forest land in paragraph (d), are effective for taxes payable in 2009 and thereafter.
Laws 2008, chapter 366, article 6, section 26, the effective date.
NOTE: The amendment to subdivision 25 by Laws 2008, chapter 154, article 2, section 13, relating to class 4c
resorts in paragraph (d), clause (1), is effective for assessment year 2009 and thereafter, for taxes payable in
2010 and thereafter. Laws 2008, chapter 154, article 2, section 13, the effective date.
NOTE: The amendment to subdivision 33 by Laws 2008, chapter 366, article 6, section 28, is effective for taxes
payable in 2010 and thereafter. Laws 2008, chapter 366, article 6, section 28, the effective date.
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NOTE: The amendment to subdivision 23 by Laws 2009, chapter 12, article 2, section 6, is effective for
assessments in 2010 for taxes payable in 2011, and thereafter. Laws 2009, chapter 12, article 2, section 6,
the effective date.
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273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES.
Any officer authorized by law to assess property for taxation may, when necessary to the proper
performance of duties, enter any dwelling-house, building, or structure, and view the same and the
property therein. Any officer authorized by law to assess property for ad valorem tax purposes shall
have reasonable access to land and structures as necessary for the proper performance of their
duties. A property owner may refuse to allow an assessor to inspect their property. This refusal by
the property owner must be either verbal or expressly stated in a letter to the county assessor. If the
assessor is denied access to view a property, the assessor is authorized to estimate the
property's estimated market value by making assumptions believed appropriate concerning
the property's finish and condition.
History: (1997) RL s 814; 1986 c 444; 1999 c 243 art 5 s 24
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274.01 BOARD OF APPEAL AND EQUALIZATION.
Subdivision 1. Ordinary board; meetings, deadlines, grievances. (a) The town board of a town, or the council
or other governing body of a city, is the board of appeal and equalization except (1) in cities whose charters provide
for a board of equalization or (2) in any city or town that has transferred its local board of review power and duties
to the county board as provided in subdivision 3. The county assessor shall fix a day and time when the board or
the board of equalization shall meet in the assessment districts of the county. Notwithstanding any law or city
charter to the contrary, a city board of equalization shall be referred to as a board of appeal and equalization. On
or before February 15 of each year the assessor shall give written notice of the time to the city or town clerk.
Notwithstanding the provisions of any charter to the contrary, the meetings must be held between April 1 and May
31 each year. The clerk shall give published and posted notice of the meeting at least ten days before the date of
the meeting. The board shall meet at the office of the clerk to review the assessment and classification of property
in the town or city. No changes in valuation or classification which are intended to correct errors in judgment by the
county assessor may be made by the county assessor after the board has adjourned in those cities or towns that
hold a local board of review; however, corrections of errors that are merely clerical in nature or changes that extend
homestead treatment to property are permitted after adjournment until the tax extension date for that assessment
year. The changes must be fully documented and maintained in the assessor's office and must be available for
review by any person. A copy of the changes made during this period in those cities or towns that hold a local
board of review must be sent to the county board no later than December 31 of the assessment year.(b) The board
shall determine whether the taxable property in the town or city has been properly placed on the list and properly
valued by the assessor. If real or personal property has been omitted, the board shall place it on the list with its
market value, and correct the assessment so that each tract or lot of real property, and each article, parcel, or class
of personal property, is entered on the assessment list at its market value. No assessment of the property of any
person may be raised unless the person has been duly notified of the intent of the board to do so. On application
of any person feeling aggrieved, the board shall review the assessment or classification, or both, and correct it as
appears just. The board may not make an individual market value adjustment or classification change that
would benefit the property if the owner or other person having control over the property has refused the
assessor access to inspect the property and the interior of any buildings or structures as provided in
section 273.20.(c) A local board may reduce assessments upon petition of the taxpayer but the total reductions
must not reduce the aggregate assessment made by the county assessor by more than one percent. If the total
reductions would lower the aggregate assessments made by the county assessor by more than one percent, none
of the adjustments may be made. The assessor shall correct any clerical errors or double assessments discovered
by the board without regard to the one percent limitation.(d) A local board does not have authority to grant an
exemption or to order property removed from the tax rolls.(e) A majority of the members may act at the meeting,
and adjourn from day to day until they finish hearing the cases presented. The assessor shall attend, with the
assessment books and papers, and take part in the proceedings, but must not vote. The county assessor, or an
assistant delegated by the county assessor shall attend the meetings. The board shall list separately, on a form
appended to the assessment book, all omitted property added to the list by the board and all items of property
increased or decreased, with the market value of each item of property, added or changed by the board, placed
opposite the item. The county assessor shall enter all changes made by the board in the assessment book.(f)
Except as provided in subdivision 3, if a person fails to appear in person, by counsel, or by written communication
before the board after being duly notified of the board's intent to raise the assessment of the property, or if a person
feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification,
the person may not appear before the county board of appeal and equalization for a review of the assessment or
classification. This paragraph does not apply if an assessment was made after the local board meeting, as provided
in section 273.01, or if the person can establish not having received notice of market value at least five days before
the local board meeting.(g) The local board must complete its work and adjourn within 20 days from the time of
convening stated in the notice of the clerk, unless a longer period is approved by the commissioner of revenue. No
action taken after that date is valid. All complaints about an assessment or classification made after the meeting of
the board must be heard and determined by the county board of equalization. A nonresident may, at any time,
before the meeting of the board file written objections to an assessment or classification with the county assessor.
The objections must be presented to the board at its meeting by the county assessor for its consideration.
Subd. 2. Special board; duties delegated. The governing body of a city, including a city whose charter provides
for a board of equalization, may appoint a special board of review. The city may delegate to the special board of
review all of the powers and duties in subdivision 1. The special board of review shall serve at the direction and
discretion of the appointing body, subject to the restrictions imposed by law. The appointing body shall determine
the number of members of the board, the compensation and expenses to be paid, and the term of office of each
member. At least one member of the special board of review must be an appraiser, realtor, or other person familiar
with property valuations in the assessment district.
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Subd. 3. Local board duties transferred to county. The town board of any town or the governing body of any
home rule charter or statutory city may transfer its powers and duties under subdivision 1 to the county board, and
no longer perform the function of a local board. Before the town board or the governing body of a city transfers the
powers and duties to the county board, the town board or city's governing body shall give public notice of the
meeting at which the proposal for transfer is to be considered. The public notice shall follow the procedure
contained in section 13D.04, subdivision 2. A transfer of duties as permitted under this subdivision must be
communicated to the county assessor, in writing, before December 1 of any year to be effective for the following
year's assessment. This transfer of duties to the county may either be permanent or for a specified number of
years, provided that the transfer cannot be for less than three years. Its length must be stated in writing. A town or
city may renew its option to transfer. The option to transfer duties under this subdivision is only available to a town
or city whose assessment is done by the county.
History: (2034) RL s 847; 1941 c 402 s 1; 1945 c 402 s 1; 1949 c 543 s 1; Ex1967 c 32 art 8 s 3; 1971 c 434 s 3;
1971 c 564 s 6; 1973 c 123 art 5 s 7; 1973 c 150 s 1; 1973 c 582 s 3; 1975 c 339 s 5; 1977 c 434 s 11; 1986 c 444;
1987 c 229 art 4 s 1; 1987 c 268 art 7 s 37; 1988 c 719 art 7 s 8; 1990 c 480 art 7 s 14; 1995 c 264 art 3 s 13; 1997
c 231 art 2 s 23; 1998 c 254 art 1 s 77; 1999 c 243 art 5 s 25; 1Sp2001 c 5 art 7 s 21; 2003 c 127 art 5 s 22;
1Sp2005 c 3 art 1 s 18
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274.014 LOCAL BOARDS; APPEALS AND EQUALIZATION COURSE AND MEETING
REQUIREMENTS.
Subdivision 1. Handbook for local boards. By no later than January 1, 2005, the commissioner of revenue
must develop a handbook detailing procedures, responsibilities, and requirements for local boards of appeal and
equalization. The handbook must include, but need not be limited to, the role of the local board in the assessment
process, the legal and policy reasons for fair and impartial appeal and equalization hearings, local board meeting
procedures that foster fair and impartial assessment reviews and other best practices recommendations, quorum
requirements for local boards, and explanations of alternate methods of appeal. Subd. 2. Appeals and
equalization course. Beginning in 2006, and each year thereafter, there must be at least one member at each
meeting of a local board of appeal and equalization who has attended an appeals and equalization course
developed or approved by the commissioner within the last four years, as certified by the commissioner. The course
may be offered in conjunction with a meeting of the Minnesota League of Cities or the Minnesota Association of
Townships. The course content must include, but need not be limited to, a review of the handbook developed by
the commissioner under subdivision 1.
Subd. 3. Proof of compliance; transfer of duties. (a) Any city or town that conducts local boards of appeal
and equalization meetings must provide proof to the county assessor by December 1, 2006, and each year
thereafter, that it is in compliance with the requirements of subdivision 2. Beginning in 2006, this notice must also
verify that there was a quorum of voting members at each meeting of the board of appeal and equalization in the
current year. A city or town that does not comply with these requirements is deemed to have transferred its board
of appeal and equalization powers to the county beginning with the following year's assessment and continuing
unless the powers are reinstated under paragraph (c).(b) The county shall notify the taxpayers when the board of
appeal and equalization for a city or town has been transferred to the county under this subdivision and, prior to
the meeting time of the county board of equalization, the county shall make available to those taxpayers a
procedure for a review of the assessments, including, but not limited to, open book meetings. This alternate review
process shall take place in April and May.(c) A local board whose powers are transferred to the county under this
subdivision may be reinstated by resolution of the governing body of the city or town and upon proof of compliance
with the requirements of subdivision 2. The resolution and proofs must be provided to the county assessor by
December 1 in order to be effective for the following year's assessment.
History: 2003 c 127 art 2 s 16; 2005 c 151 art 5 s 25,26
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Appraisal Terminology
CLASSIFICATION The class that a type of property is assigned. A property's classification is
based upon the existing use of the property. If the land is vacant and there is no identifiable use,
the proper classification would be the most probable use of the land, which would most likely be
determined by the zoning classification.
CLASSIFICATION RATES The class rate assigned to a particular classification of property.
Classification rates are established by the state legislature. Class rates are the same upon the
same class of property throughout Minnesota.
COEFFICIENT OF DISPERSION Average deviation of a group of numbers from the median,
expressed as a percentage of the median.
COEFFICIENT OF VARIATION Standard deviation expressed as a percentage of the mean.
COMPARABLES (COMPARABLE SALES) Recently sold properties that are similar in important
respects to a property being appraised to assist in estimating the value of a specific property.
COST APPROACH That approach in appraisal analysis which is based on the proposition that
the informed purchaser would pay no more than the cost of producing a substitute property with
the same utility as the subject property. It is particularly applicable when the property being
appraised involves relatively new improvements which represent the highest and best use of the
land or when relatively unique or specialized improvements are located on the site and for which
there exist no comparable properties on the market.
DEPRECIATION A loss of utility and, hence, value from any cause. An effect caused by
deterioration and/or obsolescence. Deterioration or physical depreciation is evidenced by wear
and tear, decay, dry rot, cracks, encrustation or structural defects. Obsolescence is divisible into
two parts, functional and economic. Functional obsolescence may be due to poor floor plan,
mechanical inadequacy or over adequacy, functional inadequacy or over adequacy due to size,
style, age, etc. It is evidenced by conditions within the property. Economic obsolescence is
caused by changes external to the property, such as neighborhood infiltrations of inharmonious
groups or property uses, legislation, etc. It is also the actual decline in market value of the
improvement to land from time of purchase to the time of resale.
CUR ABLE DEPRECIATION Those items of physical deterioration and functional
obsolescence which are economically feasible to cure and hence are customarily
repaired or replaced by a prudent property owner. The estimate of this depreciation is
usually computed as a dollar amount of the cost-to-cure.
INCURABLE DEPRECIATION Elements of physical deterioration or functional
obsolescence which either cannot be corrected; or, if possible to correct, cannot be
corrected except at a cost in excess of their contribution to the value of the property.
PHYSICAL DEPRECIATION A reduction in utility resulting from an impairment of physical
condition. For purposes of appraisal analysis, it is most common and convenient to divide
physical deterioration into curable and incurable components.
PHYSICAL CURABLE DEPRECIATION Physical deterioration which the prudent buyer
would anticipate correction upon purchase of the property. The cost of effecting the
Anoka County City of Lino Lakes
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correction or cure would be no more than the anticipated addition to utility, and hence
ultimately to value, associated with the cure.
PHYSICAL INCURABLE DEPRECIATION Physical deterioration which in terms of
market conditions as of the date of the appraisal is not feasible or economically justified
to correct. The cost of correcting the condition or effecting a cure is estimated to be
greater than the anticipated increase in utility, and hence ultimately in value of the
property that will result from correcting or curing the condition.
FUNCTIONAL DEPRECIATION Impairment of functional capacity or efficiency. Functional
obsolescence reflects the loss in value brought about by such factors as overcapacity,
inadequacy and changes in the art, that affect the property item itself or its relation with other
items comprising a larger property. The inability of a structure to perform adequately the
function for which it is currently employed.
FUNCTIONAL CURABLE DEPRECIATION Functional obsolescence which may be
corrected or cured when the cost of replacing the outmoded or unacceptable component
is at least offset by the anticipated increase in utility, and hence ultimately in value,
resulting from the replacement.
FUNCTIONAL INCURABLE DEPRECIATION Functional obsolescence that results
from structural deficiencies or super adequacies that the prudent purchaser or owner
would not be justified in replacing, adding or removing, because the cost of effecting a
cure would be greater than the anticipated increase in utility resulting from the
replacement, addition or removal.
ECONOMIC OBSOLESCENCE Impairment of desirability or useful life arising from factors
external to the property, such as economic forces of environmental changes which affect
supply-demand relationships in the market. Loss in the use and value of a property arising
from the factors of economic obsolescence is to be distinguished from loss in value from
physical deterioration and functional obsolescence, both of which are inherent to the
property. Also referred to as Locational or Environmental Obsolescence.
EASEMENT A right held by one person to use the land of another for a specific purpose such as
access to other property.
EQUALIZATION The adjustment of estimated market valuation of real property in a particular
area to establish a more equitable division of the total tax burden within the area.
ESTIMATED MARKET VALUE Represents the assessor's estimate of the property's actual
market value. Market value is defined as the most probable price that a well informed buyer would
pay a well informed seller for a property without either party being unduly forced to buy or sell. In
other words, what the property would likely sell for if it were to be sold in an arm's length
transaction. Although the sale price of a property often reflects the market value; market value
and sale price are not always synonymous.
GRADING OF PROPERTY The process used by an appraiser to identify the quality of
construction in the physical structure.
HIGHEST AND BEST USE That reasonable and probable use that will support the highest
present value, as defined, as of the effective date of an appraisal.
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HOMESTEAD For property tax purposes, homestead is a tax benefit granted to property owners
(or qualifying relatives) who are Minnesota residents and who own and occupy their home as their
primary place of residence. Homestead is a fact question which may require the assessor to utilize
a number of indicators to determine if it is being appropriately claimed. Although factors such as
mailing address and drivers license may sometimes be useful indicators to determine where a
person lives, in the final analysis, the question comes down to, "Is the residence occupied as
the applicant's primary place of residence?" In other words, do they actually live there? If the
answer is no, no amount of supporting documentation such as voter registrations or mailing
addresses can alter the fact.
IMPROVED LAND Land having either on-site improvements, off-site improvements or both.
IMPROVEMENT A structure or building permanently attached to the land.
INCOME APPROACH That procedure in appraisal analysis which converts anticipated benefits
(dollar income or amenities) to be derived from the ownership of property into a value estimate.
The income approach is widely applied in appraising income-producing properties. Anticipated
future income and/or revisions are discounted to a present worth figure through the capitalization
process.
INDEX OF REGRESSION Mean assessment ratio divided by the sales weighted-aggregate ratio.
LEGAL DESCRIPTION A statement containing a designation by which land is identified according
to a system set up by law or approved by law.
LIMITED MARKET VALUE A limitation which is imposed on how much the taxable value of certain
classes of property (agricultural homestead or nonhomestead, residential homestead or
nonhomestead, noncommercial seasonal recreational residential) can increase over the
preceding year's value. This limit does not apply to an increase in your value due to improvement
made to the property.
MARKET APPROACH Traditionally, an appraisal procedure in which the market value estimate
is predicated upon prices paid in actual market transactions and current listings, the former fixing
the lower limit of value in a static or advancing market (price wise), and fixing the higher limit of
value in a declining market; and the latter fixing the higher limit in any market. It is a process of
analyzing sales of similar recently sold properties in order to derive an indication of the most
probable sales price of the property being appraised. The reliability of this technique is dependent
upon (a) the availability of comparable sales data, (b) the verification of the sales data, (c) the
degree of comparability or extent of adjustment necessary for time differences; and (d) the absence
of non-typical conditions affecting the sale price.
MASS APPRAISING A method used in revaluation of a community for tax purposes. As the term
implies, it is a method of appraising a large number of properties at one time by adopting standard
techniques, and giving due consideration to the appraisal process so that uniformity or equality of
values may be achieved between all properties.
MEAN ASSESSMENT RATIO Total of ratios divided by number of properties.
MEDIAN ASSESSMENT RATIO Middle assessment ratio or the average of the two middle terms
when the ratios are lined up from low to high.
Anoka County City of Lino Lakes
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METES AND BOUNDS A description of a parcel of land by reference to the courses (bearings,
that is, the angles East or West of due North and due South) and distances (usually feet or chains)
of each straight line which forms its boundary, with one of the corners tied to an established point;
that is, the bearing and distance from an established point, such as a section corner or to the
intersection of the center lines of two roads, etc.
If one part of the boundary is on a curve, this part is described by showing the number of degrees
of the central angle subtended by the curve (arc), the length of the radius and the length along the
curve.
MODE Assessment-ratio that appears most frequently.
NET TAX CAPACITY New for payable 1990. Is used to extend taxes in accordance to multiplying
the market value by the appropriate class rate.
OBSOLESCENCE One of the causes of depreciation. It is the impairment of desirability and
usefulness brought about by new inventions, current changes in design and improved processes
for production, or from external influencing factors, which make a property less desirable and
valuable for a continued use. Obsolescence may be either economic or functional.
PARCEL A piece of land, regardless of size in one ownership.
PROPERTY CLASS The class that has been assigned to the property based upon the use of the
property.
PROPERTY IDENTIFICATION NUMBER A geographically related parcel numbering system.
The number contains twelve digits made up of section, township, range, quarter-quarter and
parcel. The first six digits, based on the public land survey, geographically locate the section in
which the property is located. The next two digits will designate in which quarter-quarter the
property is located. The ninth through twelfth digits indicate the parcel within the quarter-quarter.
The parcels will be numbered consecutively beginning with 0001. When a division is made, the
next consecutive available number(s) will be assigned, and the old number(s) will be retained for
historical data.
RANGE Difference between the high sales ratio and the low sales ratio.
REVALUATION The mass appraisal of all property within an assessment jurisdiction to obtain
equalization of estimated market values. Reappraisal of a former assessment.
SALES ASSESSMENT RATIO The ratio derived by dividing the estimated market value by the
selling price.
AGGREGATE RATIO The ratio determined by dividing the total estimated market value of all
sales by the total selling prices.
AVERAGE MEAN The total of all the ratios in a given set divided by the number of items in the
set.
MEDIAN RATIO The value of the middle item where an odd number of items are arranged
(arrayed) according to size, or the arithmetic average of the two central items if there is an even
number of items. It is a positional average and is not affected by the size of extreme values.
Anoka County City of Lino Lakes
52
SALES WEIGHTED AGGREGATE RATIO Total of assessment values divided by total of selling
price.
SAMPLE SUFFICIENCY GAUGE Square root of half the range divided by the number of
properties.
SPECIAL ASSESSMENT A charge made by government against real estate to defray the cost of
making a public improvement adjacent to the property which, while of general community benefit,
is of special benefit to the property so assessed.
STANDARD DEVIATION Square root of total of squared deviations from mean divided by number
of properties.
TAX CAPACITY RATE (Local Tax Rate): Determined by dividing a taxing district's property tax
levy by the taxing district's total net tax capacity. The tax capacity rate is expressed as a
percentage of net tax capacity.
TOPOGRAPHY The contour of land surface, i.e., flat, rolling, mountainous, etc.
TRUTH IN TAXATION Provides taxpayers with a preliminary property tax notification if any taxing
district proposes to increase taxes through proposed budget increases. Included on the
notification is the market value, classification, a proposed tax by taxing district, and time and place
of taxing district budget hearings.
UNIMPROVED LAND Land without buildings, in its natural state.
VACANT LAND Land without buildings. May or may not have improvements such as grading,
sewer, etc.
VALUE EXEMPTION FOR CERTAIN IMPROVEMENTS (THIS OLD HOUSE) Qualifying homes,
35 years or older, were previously eligible to receive a temporary exemption on all or a portion of
the assessor's estimated value for certain newly constructed improvements with an assessed
value of $1,000 or more if a building permit was issued by June 30, 1999. Legislative action in
1999 amended this law effective July 1, 1999 that to qualify for exemption of improvements from
the property tax, the property must be 45 years of age or older at the time the improvements
commence and the property must be receiving the homestead classification. The minimum
assessed value must be $5,000 for eligible improvement. This includes properties classified as
residential homestead (including duplexes and triplexes), blind/paraplegic veteran/disabled
homestead and agricultural homestead. In addition, the owner must have taken out a building
permit and file an application for the exemption with the assessor. This law has since expired and
only improvements made prior to January 2, 2003 have been grandfathered in and are still enrolled
in the program.
Anoka County City of Lino Lakes
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Appeals Procedure
Each spring Anoka County sends out a property tax bill (based on the prior year assessment) along
with a notice of the new assessment. Three factors that affect the tax bill are:
1. The amount your local governments (town, city, county, etc.) spend to provide services to your
community;
2. The estimated market value of your property;
3. The classification of your property (how it is used).
The assessor determines the final two factors. You may appeal the value or classification of your
property as described below.
Informal Appeal
• Property owners are encouraged to call the appraiser or assessor whenever they have
questions or concerns about their market value, classification of the property, or the assessment
process.
• Almost all questions can be answered during this informal appeal process.
• When taxpayers call questioning their market value, every effort is made to make an
appointment to inspect properties that were not previously inspected.
• If the data on the property is correct, the appraiser is able to show the property owner other
sales in the market that support the estimated market value.
• If errors are found during the inspection, or other factors indicate a value reduction is warranted,
the appraiser can easily make the changes at this time.
Local Board of Appeal and Equalization
• The Local Board of Appeal and Equalization is typically made up of city council members or
township board members.
• The Board meets during late April and early May.
• Taxpayers can make their appeal in person or by letter.
• The assessor is present to answer any questions and present evidence supporting their value.
County Board of Appeal and Equalization
In order to appeal to the County Board of Appeal and Equalization, a property owner must first appeal
to the Local Board of Appeal and Equalization.
• The County Board of Appeal and Equalization follows the Local Board of Appeal and
Equalization in the assessment appeals process.
• Their role is to ensure equalization among individual assessment districts and classes of
property.
Anoka County City of Lino Lakes
54
• The board meets during the Final ten working days in June.
• A taxpayer must first appeal to the local board before appealing to the county board.
Decisions of the County Board of Appeal and Equalization can be appealed to tax court.
Minnesota Tax Court
The Tax Court has statewide jurisdiction. Except for an appeal to the Supreme Court, the Tax Court
shall be the sole, exclusive and final authority for the hearing and determination of all questions of law
and fact arising under the tax laws of the state. There are two divisions of tax court: the small claims
division and the regular division.
The Small Claims Division of the Tax Court only hears appeals involving one of the following
situations:
• The assessor’s estimated market value of the property is <$300,000
• The entire parcel is classified as a residential homestead and the parcel contains no more than one
dwelling unit.
• The entire property is classified as an agricultural homestead.
• Appeals involving the denial of a current year application for homestead classification of the
property.
The proceedings of the small claims division are less formal and property owners often represent
themselves. There is no official record of the proceedings. Decisions made by the small claims
division are final and cannot be appealed further. Small claims decisions do not set precedent.
The Regular Division of the Tax Court will hear all appeals, including those with the jurisdiction of the
small claims division. Decisions made here can be appealed to a higher court.
The principal office for the Tax Court is located in St. Paul. However, the Tax Court is a circuit court
and can hold hearings at any other place within the state so that taxpayers may appear with as little
inconvenience and expense to the taxpayer as possible. Appeals of property located in Anoka County
are heard at the Anoka County Courthouse, with trials scheduled to begin on Thursdays. Three judges
make up the Tax Court. Each may hear and decide cases independently. However, a case may be
tried before the entire court under certain circumstances.
The petitioner must file in tax court on or before April 30 of the year in which the tax is payable.
WS – Item 2
WORK SESSION STAFF REPORT
Work Session Item No. 2
Date: May 1, 2017
To: City Council
From: Diane Hankee, City Engineer
Re: Arlo Lane Stop Sign Request
Background
In response to a request for a stop sign along Arlo Lane, the City Council asked that this
item be included on the agenda.
The City’s Traffic Safety Committee comprised of Engineering, Community
Development, Public Services and Police departments has a process for evaluating traffic
safety requests as outlined below. The stop sign request is being evaluated on Arlo Lane at
the intersections of both Joseph Street and Highland Drive. We obtained the data and are in
the evaluation phase. Staff will bring a recommendation forward to Council once
completed.
Process
Stop Sign Installation
The traffic control at an intersection is critical to the operation of both intersecting
roadways. If incorrect traffic control is installed for the existing traffic conditions,
unnecessary delays and accidents are likely to occur. The traveling public, especially
persons not familiar with the area, typically drive based on instinct. Drivers
subconsciously evaluate their surroundings to determine if a stop sign should or shouldn’t
be located on an intersection approach. The following factors are evaluated when
determining intersection control.
Traffic Conditions:
The traffic conditions of an intersection include:
• Traffic approach volume
• Speed of traffic approaching the intersection
• Number of turning vehicles in an intersection
• Vehicle makeup (i.e. trucks, buses, etc.)
• Crash history in the intersection
Topographic Conditions:
The topographic conditions of the intersections are the physical features in the area,
including:
• The grade of each approaching roadway
• Location and size of adjacent buildings or structures
• Angle of the intersection
• Geometrics (number of lanes) of the intersection
• If a school, park or major pedestrian generator is located in the area
Intersection Control Policies:
When developing policies for stop sign controlled intersections, the traffic conditions and
topographic conditions are used in the analysis procedure. Additional, non-technical
factors may also be considered during the analysis procedure. Therefore, engineering
judgment is utilized when evaluating the appropriate intersection control.
Analysis Procedure:
The procedure for evaluating the need and location of stop sign control can be found in
the Minnesota Manual on Uniform Traffic Control Devices (MnMUTCD), Section 2B-5
and 2B-7. Based on those warrants, the following two-way and all-way stop sign
installation procedures should be followed:
Step 1: Request for intersection control evaluation
This request can come from either a resident, the City Council, or from staff
observation of a particular intersection. If a request is made from a resident, a
signed petition of more than 80% of the households within a 300' radius of the
intersection, should accompany the request.
Step 2: Data collection
This step in the procedure involves collecting the data necessary to evaluate the
proposed intersection control. The data required for each phase is listed below.
• Average Daily Traffic Volume data
• Traffic speed by approach
• Vehicle classification (number of trucks, etc.)
• Pedestrian volumes crossing all approached during peak periods
• Intersection topographic information
• Detailed crash data
• Detailed site visit viewing the intersection operations for the peak
hours of a typical day
Step 3: Initial evaluation
An initial evaluation of the intersection should be completed to determine if a
detailed intersection control study should be performed. This evaluation is
something that can be applied with minimal data (i.e., ADT traffic volumes,
accident history and roadway geometrics). This procedure is as follows:
A. Minimum traffic volume: If the daily (ADT) traffic volume approaches
the intersection on each leg adds up to more than 1,000 vehicles in
a day, the intersection is a candidate for an intersection control
study (EB+WB+NB+SB = 1000+) or,
B. Accident history: If there are more than two reported crashes per year in
the previous two years or, three accidents in the previous 12 month
period, of a type that is correctable with stop sign control (i.e. right
angle or turning in front of another vehicle), an intersection is a
candidate for an intersection control study.
Step 4: Intersection Control Study
If the initial evaluation concludes that an intersection control study is necessary,
the following procedures will be followed to determine which type of traffic
control is required.
All-Way Stop Sign Control:
1. If the major street traffic volume approaching the intersection for
each leg adds up to more than 1,500 vehicles per day and the minor
street traffic volume approaches the intersection for each leg adds
up to be greater than 750 vehicles per day.
2. There have been more than two reported crashes, per year in the
previous two years or, three reported crashes in the previous year
of a type correctable with stop sign installation.
3. If the pedestrian volumes crossing any approach is more than 15
pedestrians per hour during the peak traffic hours.
4. If the safe stopping sight distance on the uncontrolled approach is
restricted by less than 100 feet by horizontal and/or vertical
roadway alignment or other permanent obstructions.
5. If the 85th percentile speed in the intersection is greater than 35
mph and the highest reported speed with two or more observations
is greater than 45 mph.
If condition No. 1 and two other of the five conditions outlined above
apply, this intersection is a candidate for all-way stop sign control.
If the intersection meets the requirements, as outlined above, it is considered a candidate
for an all-way stop sign control. Based on the analysis a recommendation will be made
to City Council to either install or not to install the stop sign control.
If the intersection does not meet these requirements no further study will be completed
without direction from the City’s Traffic Safety Review Committee or City Council.
Requested Council Direction
None at this time
Attachments
General Location Map
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L O I S L NLOIS L N JOSEPH CTJOSEPH CT
WS – Item 3
WORK SESSION STAFF REPORT
Work Session Item No. 3
Date: May 1, 2017
To: City Council
From: Rick DeGardner, Public Services Director
Re: Review Completed Public Works Site Analysis and Space Needs Study, Rick
DeGardner
Background
During the December 12, 2016 City Council meeting, the City Council approved
retaining CNH Architects, Inc. to conduct a Public Works Space Needs Analysis
and Existing Facility Audit.
The Public Works Site Analysis and Space Needs Study was delivered to all City
Councilmembers on April 14.
Mr. Quinn Hutson, Principal Architect and Ms. Jessica Johnson, Architectural Designer,
will present the study to the City Council.
Requested Council Direction
For informational purposes only
CNH ARCHITECTS
7300 West 147th Street, Suite 504
Apple Valley, MN 55124
952.431.4433
www.cnharch.com
04/11/17
16088
Public Works Site Analysis and
Space Needs Study
CITY OF LINO LAKES
ARCH
I
T
E
C
T
S
I HEREBY CERTIFY THAT THIS PLAN,
SPECIFICATION, OR REPORT WAS
PREPARED BY ME OR UNDER MY DIRECT
SUPERVISION AND THAT I AM A DULY
LICENSED ARCHITECT UNDER THE LAWS OF
THE STATE OF MINNESOTA
PRINT NAME: QUINN HUTSON
SIGNATURE:
DATE: 4/11/17 LICENSE NO: 21234
CNH Architects
Quinn Hutson, AIA
Principal Architect
Jessica Johnson, LEED AP BD + C
Architectural Designer
7300 West 147th Street, #500
Apple Valley, MN 55124
(952) 431-4433
www.cnharch.com
Engineering Design Initiative, Ltd. (edi)
Larry Svitak, PE
Mechanical Engineer
1112 Fifth Street North
Minneapolis, MN 55411
(612) 343-5965
www.edilimited.com
Professional Project Management (PPM)
Doug Holmberg
Cost Estimator
1858 East Shore Drive
Maplewood, MN 55109
651-776-5590
team
1CNH ARCHITECTS
tabLe of Contents
Executive Summary 2
Overview of Study 6
Site A: Existing Public Works Site
Introduction 8
Site Analysis 10
Site B: Fire Station Site
Introduction 12
Site Analysis 14
Program Overview
Space Needs Program 16
Comparison Matrix 20
Option A1: Existing Building Expansion
Introduction 22
Layout 23
Option A2: New Facility - Existing Public
Works Site
Introduction 24
Layout 25
Option B1: New Facility - FIre Station Site
Introduction 26
Layout 27
Existing Facility & Site Review
Architectural Review 28
Accessibility and Code Review 31
Mechanical Systems Review 32
Cost Estimate
Option A1 35
Option A2 35
Option B1 35
Public Works Site Analysis and Space Needs Study2
E xEcutivE
Summary
3CNH ARCHITECTS
exeCutive summary
Introduction
The main facility of the current Lino Lakes Public Works Facility was built in 1971 with several
additional cold storage sheds, salt and brine shed, and a mobile office out-building added to the
site, since that time. The current site is on the northwest portion of Lino Lakes, off Main Street.
While the facility has functioned in the past 45 years, the City Council and staff determined that it
would be appropriate to analyze the condition of the current buildings along with the operational
needs of the Public Works Department to best serve the community for the next 20 years. The
long-term growth anticipated for the Public Works facility was also selected to be analyzed with
two possible sites to be considered - the current location labeled Site A in this study and the site
adjacent to Fire Station #2 on Centerville Road and Birch Street referred to as Site B.
With this goal in mind, the City of Lino Lakes contracted CNH Architects to perform an analysis of
three approaches for the Public Works Facility, now and into the future. The goal of this study is to
provide evidence based recommendations to address the needs of each department and analyze
site conditions for each site. This study evaluates each of the sites identified, rating them for a
broad series of attributes. The information provided in this study includes site data, gathered and
analyzed by CNH Architects and valuable input from Lino Lakes city staff. The report includes this
Executive Summary followed by supporting data and diagrams.
Process
Over the past few months, CNH Architects and our consulting team performed a detailed study
and analysis. The study process evaluated the following four major steps:
Step 1: Assess conditions of the current facility, including taking photos of the existing site. This
step includes reviewing current code and accessibility compliance, deferred maintenance, and
short-term anticipated maintenance requirements.
Step 2: Develop a Space Needs Program of current space needs, as well as evaluating impacts
on the space needs based on the projected growth of the City of Lino Lakes by 2040. This step
started by gathering data from Lino Lakes city staff regarding current and projected space and
site needs. Other public works facilities in similar, neighboring communities were reviewed as
comparative case studies to create proper metrics for gauging the appropriate scope of work.
Step 3: Develop an analysis of relevant site attributes for the two sites being considered. This
analysis includes availability of public utilities, buildable area after easement and wetlands were
located, efficiency of potential space use, and adjacent land uses.
Step 4: Develop a total of three preliminary site and building layouts on the two proposed sites and
obtain cost estimates for each option. The three options that have been identified for evaluation
for the Public Works Facility are shown on the Public Works Facility Site Option Map and consist
of the following:
Option A1: Remodel & Building Expansion on Existing Public Works Site (Site A)
Option A2: New Facility on Existing Public Works Site (Site A)
Option B1: New Facility at Birch Street & Centerville Road adjacent to Fire Station #2
(Site B)
Site B
Site A
Public Works Site Analysis and Space Needs Study4
exeCutive summary
Conclusions
The study determined that the existing facility, while having served the city well for 45 years, has
fallen well behind current standards both for codes, safety, facility maintenance and appropriate
size for a Public Works Department serving a city, the size of Lino Lakes. The building’s code
deficiencies include total lack of accessibility standards, multiple building code noncompliance
items, OSHA workplace concerns, inappropriate sanitary waste conditions, and significant HVAC
air quality issues. Similarly, the existing building has deferred maintenance issues such as leaking
roof and windows as well as future near-term maintenance items that will require attention in the
next 1 to 5 years. These items can all be addressed by remodeling or replacement, but need to
be factored into the cost of relevant options being evaluated.
The review of the Space Needs for the Public Works Department, evaluated current space use,
shortfalls in needed space, and the future growth in staff and equipment projected within the
study timeframe of looking forward to 2040 needs. The approach included storage of all vehicles,
equipment and equipment accessories within a weather-protected semi-heated facility as is
typical within current public works facilities. This approach will provide long term value to the city
in significantly longer lifespan of the equipment and reduced upkeep. The results of the Space
Needs Program indicate a need for a total building area around 80,000 square feet by the end of
the 2040 timeframe. The study indicates that all categories are short of space, currently with the
largest shortage being in the Vehicle Storage category. Based on this review, we recommend
a two-step construction with Phase 1 addressing current and near-term shortfalls and Phase 2
adding additional Vehicle Storage space later in the masterplan. With this phased approach, the
Space Needs Program indicated a Phase 1 size of approximately 55,000 square feet with Phase
2 adding the remaining 30,000 square feet of Vehicle Storage.
These Space Needs were then compared to facilities at Hugo, Shoreview, Otsego and Hopkins.
The areas of each category of space were translated in square feet per population to equalize the
comparisons. The results indicate that Phase 1 Space Needs area goals are very conservative
being at or under the areas represented by all the cities in comparison. The Phase 2 Space
Needs area goals for the Vehicle Storage category rise into the middle of the comparison data still
remaining conservative as this phase for Lino Lakes looks out to 2040 and beyond.
The next step of the study analyzed site characteristics of the two potential sites being considered
for the future Public Works Facility, Site A, the current Public Works site and Site B, adjacent
to Fire Station #2. Site A scored moderately positive on buildable area and site visibility and
moderately negative on six other statistics. It scored negative on the infrastructure due to the
current lack of municipal water and sanitary sewer serving the site, which would be required to
remodel or replace the facility on this site. In review of Site B, this location rated infrastructure as
a positive since all utilities are already stubbed to the site from the fire station work. This site rated
moderately positive for four statistics, neutral for buildable area and flood plain, and moderately
negative for two remaining items. However, understanding not all statistics are of equal weight,
Site A scored an average of 2.22 out of 5 total points and Site B scored an average of 3.44 out
of 5 total points. While Site B has features that result in a better analysis, both sites are workable
and can be considered for the future of the Public Works Department, assuming of course that
municipal water and sanitary sewer is extended to Site A.
Finally, the study developed three public work facility masterplan site layout options representing
both a remodel / expansion approach as well as all new facilities. All three options result in
facilities that function and meet the minimum goals of the Space Needs Program. The following
are highlights of each option with more detailed information to be found in the main body of the
study report. As shown in the cost analysis, there is approximately a 5% range in initial costs
between the options however there are other factors for the City of Lino Lakes to consider in
the selection such as long-term location within the city, life-cycle maintenance and utility costs,
operation of public works staff during construction, and best uses of city property.
Infrastructure
Buildable Area
Adjacent Land Uses
Easements - Existing or Future
Floodplain
Wetland
Site Visibility
Noise Issues
Potential Neighborhood Resistance
Site A Statistics
Infrastructure
Buildable Area
Adjacent Land Uses
Easements - Existing or Future
Floodplain
Wetlands
Site Visibility
Noise Issues
Potential Neighborhood Resistance
Site B Statistics
5CNH ARCHITECTS
exeCutive summary
Option A1: Remodel & Building Expansion on Existing Public Works Site (Site A)
Remodeling and expansion of the existing public works building is the first option reviewed
and provides the main advantages of reuse of the existing building structure. There is also the
advantage of a somewhat larger overall site. However due to the extensive code, accessibility
and safety issues, the building’s interior would need to be mostly rebuilt to address these minimum
requirements. There would also need to be exterior upgrades of the existing structure such as
reroofing the building to replace the currently failing roof. For either option on Site A, the project
also includes the requirement to bring municipal water and sanitary service to the site to provide
mandatory fire suppression and treatment of vehicle floor drain sanitary flows. This option also
impacts the public works department’s operations, related to working around the remodeling and
addition process. Based on the detailed preliminary cost estimates done by the cost consultant,
this option’s cost falls in the middle of the three options reviewed. However, when the increased
maintenance costs of the remodeled portion of the building is factored in; this option is likely the
costliest over the next decades.
Option A2: New Facility on Existing Public Works Site (Site A)
The approach on this option is the demolition of the existing public works facility and construction
of an all-new facility on Site A on Main Street. This option has several advantages including the
flexibility to place the new facility on the site to maximize the use, providing a more compact
building and better screening of the outdoor storage and salt building area. This option also
allows the continued use of the newer, of the two existing cold storage garages for the next 10 to
20 years until its life-expectancy is reached and Phase 2 is completed. The other main benefit
of a new facility is the elimination of the increased maintenance and replacement requirements
inherent in remodeling the existing building under Option A1. Similar to the first option however,
this option would require the extension of municipal water and sanitary service to the site to
provide mandatory fire suppression and treatment of vehicle floor drain sanitary flows. Operations
of the Public Works Department would also be significantly impacted between the demolition
and new construction of the facility, although the construction timeline would be reduced by
not working around ongoing operations. Finally, this option has the highest initial cost of all the
options considered, but would be less than Option A1 over the next few decades when increased
maintenance costs of the remodeled building is factored in.
Option B1: New Facility at Birch Street & Centerville Road adjacent to Fire Station #2 (Site B)
This option represents a new facility at the south Site B location where preparations for future
city facilities were provided in the Fire Station #2 project. The advantages of this site include
existing municipal utilities stubbed into the site, a location closer to the future population density
projections, and the smallest most efficient building footprint of the three options. Other benefits
of building on this site is the ability to not impact the operations of the Public Works Department
during the construction process as they will be able to work from the existing facility until the new
building opens. Also, by not building on Site A, there is not the loss of the one ballfield and hockey
rink, maintaining more park and recreation usage within the city. Replacement costs for these
recreational areas were not included in the study. Under this option, the existing salt storage
building, material storage bins, as well as the existing cold storage buildings would remain on the
north Site A location, at least through Phase 2 construction, providing the benefit of more available
storage space in the short term. However, there will be a mixed impact of having public works
elements on two sites. Option B1 has the lowest initial cost as well as the lowest life-cycle cost of
the three options analyzed.
Option A1
Option A2
Option B1
Public Works Site Analysis and Space Needs Study6
Main Street
Centerville Rd.Birch St.
Option A1: Existing Site: Expand to meet future needs
Option A2: Existing Site: New Facility
Option B1: Birch St. & Centerville Rd.: New Facility
Public Works Facility Option Location Map
The map above shows the two sites that were identified by city staff for consideration as potential
properties for the proposed Public Works Facility. Options A1 and A2 are located at the current
Public Works Facility. Option B1 is located adjacent to Fire Station #2.
PubLiC Works faCiLity site oPtion maP
B1
A1
A2 W Rondeau Lake Dr
Project Needs Assessment
CNH interviewed appropriate City Staff to understand both their current needs as well as future
operational changes and anticipated growth areas. We compared these areas to similar nearby
cities, providing not only relational size comparisons but interjecting potential issues that may not
have been considered. To create accountability and clarity in our investigation, we made it a priority
to gather initial information with rigor such that assumptions are minimal, collaborating closely with
our engineers to pinpoint existing and potential issues that may or may not already be identified.
Option Analysis
After gathering all the information on space needs, CNH evaluated the existing public works cam-
pus, and developed future needs based on expected growth; CNH reviewed three approaches for
the City of Lino Lakes to meet their Public Works needs. These include:
Option A1 – Renovate the existing building and expand to meet future needs.
Option A2 – Build an all new facility at the existing site to provide long-term value.
Option B1 – Build an all new facility at the city property at Birch Street and Centerville
Road leaving some appropriate elements at the existing site.
The study has reviewed each of the above options, analyzing and listing comparative data on each
option in order to provide the City of Lino Lakes with the tools to make an informed decision on the
future of the Public Works department facilities. Among others, the review of each option will include
the following topics:
• Space needs – current and future
• Growth potential for each option
• Existing facility conditions
◦Deferred and short-term maintenance
◦Building code / OSHA compliance
• Accessibility compliance
• Capital costs for construction / remodeling proposed
• Site location relative to population and infrastructure
7CNH ARCHITECTS
overvieW of study
Public Works Site Analysis and Space Needs Study8
Site A:
Site A consists of the existing site for the current
Senior Citizen Center and Public Works Facility.
The property’s current zoning designation is
for Public and Semi-Public District (PSP). It
has a gross area of 27.46 acres of which 17.6
acres are suitable for building. The city owns
the property of this existing facility. The site is
surrounded by residential neighborhoods to the
east and south, baseball fields to the west and
agricultural land to the north.
Photograph:
View of the existing Vehicle Maintenance
portion of the Public Works Facility
Site A
9CNH ARCHITECTS
SITE A
Public Works Site Analysis and Space Needs Study10
There are designated wetlands running through
the middle of the property which reduces the
buildable area and mostly separating the
northwest storage area from the main buildable
area. The wetlands represent approximately
40% of the overall site.
SiteA Site Analysis
There is a large floodplain running through the
middle of the property mostly duplicating the
wetland areas.
1180 Main Street
Lino Lakes, MN 55025
PSP
Public and Semi-Public District
2 Properties
Owned by
City of Lino Lakes
Gross Site Area
17.6 Acres
FloodplainWetlands
This city owned property is served by electricity
and natural gas utilities, but does not have
municipal sanitary or water service. The current
facility uses well water and has a private mound-
style septic system limiting the ability to install
fire suppression and requiring storage tanks
for future vehicle wash and floor drain sanitary
flows. Extension of municipal sanitary is highly
recommended. Municipal water and sanitary
are located approximately 1 mile to the west.
Infrastructure
11CNH ARCHITECTS
This site is approximately 27.4 acres, of which
12 acres is buildable area. This buildable area
is separated into three distinct blocks with only
the southeast block of 7.7 acres large enough to
be considered for this project.
Infrastructure
Buildable Area
Adjacent Land Uses
Easements - Existing or Future
Floodplain
Wetland
Site Visibility
Noise Issues
Potential Neighborhood Resistance
Site Statistics
Buildable Area
SiteASite Analysis
Positive Moderately
Positive
Neutral Moderately
Negative
Negative
Rating Scale
Public Works Analysis
There is one gas easement running on the
southwest corner of the site. This easement
defines the southwest edge of the main
buildable area.
Easements
Public Works Site Analysis and Space Needs Study12
Photograph:
View of the site from the east
Site B:
Site B is located on the southeast intersection
of Birch Street and Centerville Road. The
property’s current zoning designation is for
Public and Semi-Public District (PSP). It has
a gross area of 17.6 acres of which 3 acres
are suitable for building. It is adjacent to Fire
Station #2 to the north and agricultural land
on the east and west sides. To the south the
property extends toward 46 acres of land owned
by the City. There is one private residence on
agricultural land to the southwest.
Site B
City Owned
Property
13CNH ARCHITECTS
SITE B
Public Works Site Analysis and Space Needs Study14
B Site Analysis
Site
The designated wetlands run along the North,
East and West sections of the property and
decreases the buildable area within this parcel.
Wetlands
1710 Birch Street
Lino Lakes, MN 55038
PSP
Public and Semi-Public District
1 Property
Owned by
City of Lino Lakes
Gross Site Area
17.6 Acres
The floodplain runs through the East part
of the property, but since the construction
of the fire station the FEMA map should be
updated to reflect the correct contours of
the site. The diagram above represents the
approximate corrected floodplain zone. It is our
understanding that the floodplain update is in
process.
Floodplain
This city owned property is served by all
public utilities including electrical, natural
gas, municipal water, and municipal sanitary
services. The water and sanitary pipes were
stubbed into the site as part of the recent Fire
Station #2 project. The site is also served by
the new city street with completed connections
to both Centerville Road (County 21) and Birch
Street (County 34).
Infrastructure
15CNH ARCHITECTS
BSite Analysis
Site
Infrastructure
Buildable Area
Adjacent Land Uses
Easements - Existing or Future
Floodplain
Wetlands
Site Visibility
Noise Issues
Potential Neighborhood Resistance
Site Statistics
Positive Moderately
Positive
Neutral Moderately
Negative
Negative
Rating Scale
Public Works Analysis
This site is approximately 17.6 acres not
including the over 46 acres to the south. After
deducting the fire stations’ built area, there is
3 acres of remaining buildable area for this
potential project.
Buildable Area
There are no easements on the south buildable
area being considered for this project other than
standard drainage and utility setbacks along the
property lines and roads.
Easements
Public Works Site Analysis and Space Needs Study16
SpacE NEEdS
program
17CNH ARCHITECTS
Overview
The current Lino Lakes Public Works Facility was built in 1971. While the facility has functioned in the past 45 years, the City Council and staff
determined that a space needs program be developed to assess the existing, current and future needs. The Space Needs Program captures the
conclusions made from the assessment exercise over the last months to express the scale and scope of modifications needed to the facility for both
short and long term operational demands.
A comparison matrix at the end of this section reflects other Public Works facilities as they relate to the scale of this project. Public works facilities in
the Twin Cites metro of Hugo, Shoreview, Otsego, and Hopkins were used as references. While each city’s needs and approaches are different, the
comparisons can provide additional insight when considering the best fit for the City of Lino Lakes.
Space Needs Analysis Approach
The space needs reviewed are based on the following assumptions to address the long-term needs of the Public Works Department for the City of
Lino Lakes. While other approaches may be pursued, the assumptions indicated in this study represent the facility designs commonly taken by other
similar municipalities within the greater region.
A. Departments Included within the Facility: This space needs program for the overall Public Works Department includes the streets, utilities, vehicle
maintenance and park & recreation operations. This combination of operations creates efficiencies in operations and facilities as many functions
overlap and require similar facilities.
B. Protection of Equipment: This space needs program provides space for all vehicles and equipment to be stored within the protection of the
proposed building. This would include fully heated operational areas as well as partially heated storage areas, depending on the needs of the individual
spaces. Much of the current equipment and many vehicles are currently stored outside within the current Public Works site significantly reducing its
life-expectancy and increasing maintenance requirements. The space needs program assumes that all equipment and vehicles would be stored within
the facility providing reduced life-cycle costs for the equipment and vehicles within the public works department.
C. Growth Projections: The space needs program allows room for the anticipated growth needs within the following 20 years at a minimum as is
typical for a public facility built to operate for a period approaching 50 years. The City of Lino Lakes is projected by the Metropolitan Council’s study to
expand in population to 31,100 by 2040, or a growth of 49% from current. The growth built into the space needs program represents only the added
staff and equipment that was determined to be needed with the increase in population and associated streets, parks, and utilities. Consequently the
building space needs growth is only 14% above the current needs, significantly less than projected population growth.
arChiteCturaL Considerations - sPaCe needs Program
Public Works Site Analysis and Space Needs Study18
Large Spaces (Angled 60°)
Medium Spaces
Space Name
Small Spaces
Mezzanine Storage
General Storage
Vehicle Wash Bay
Circulation
SizeQuantity
16
49
20
1
1
1
1
18’x36’
12’x24’
8’x12’
30’x40’
20’x100’
35’x50’
30’x6600’
Area
835
288
96
1,200
2,000
1,750
19,789
Total
Total
13,360
14,112
1,920
1,200
2,000
1,750
19,789
54,131
Public Works Superintendent
Open Office Area
Space Name
Reception
Private Offices
Shop Supervisor Office
Copy Room
IT/Server Room
Multi-Purpose Room
Size
Lunch Room
Quantity
1
1
1
9
1
1
1
1
1
12’x14’
15’x20’
16’x10’
12’x10’
12’x10’
9’x10’
9’x10’
40’x45’
30’x40’
Area
168
300
160
120
120
90
90
1,800
1,200
Subtotals
Circulation
Total
15%
Total
168
300
160
1,080
120
90
90
1,800
1,200
7,773
1,160
8,893
sPaCe needs Program
Office Area
Vehicle
Storage
Men’s Restroom & Locker Room 1 30’x40’1,200 1,200
Women’s Restroom & Locker Room 1 15’x25’375 375
Storage 1 10’x25’250 250
Janitor’s Closet 1 10’x12’120 120
Mechanical/Electrical Room 1 20’x30’600 600
Public Restrooms 2 9’x10’90 180
19CNH ARCHITECTS
Space Name
Large Maintenance Bay
Small Maintenance Bay
Welding Bay / Fabrication
Size
Small Engine Repair Bay
Quantity
2
2
1
1
24’x48’
20’x40’
28’x40’
20’x40’
Area
1,152
800
1,120
800
Subtotals
Circulation
Total
15%
Total
2,304
1,600
1,120
800
7,876
1,181
9,057
Space Name
Sign Storage
Woodworking Shop
Parks Storage
Size
Water Meter Shop / Storage
Quantity
1
1
1
1
30’x40’
20’x30’
30’x40’
15’x30’
Area
1,200
600
1,200
450
Subtotals
Circulation
Total
15%
Total
1,200
600
1,200
450
3,450
518
3,968
83,654
Total Area
Departmental
Shops
Vehicle
Maintenance
Tire & Brake Shop 1 20’x28’560 560
Tire Storage ( Mezzanine)1 30’x10’300 300
Lube Room 1 12’x16’192 192
Parts Storage & Tools Room 1 20’x50’1,000 1,000
Total
Exterior Wall and Building
Services
10%7,605
Subtotals 76,049
sPaCe needs Program
Summary
As this Space Needs Program indicates, the Public Works Department will need a total building area approaching approximately 84,000 square feet by
the end of the study target of 2040. While the population of the City of Lino Lakes is projected to grow 50% by 2040, the projected total Space Needs
Program is only 15% more than the current space needs because of operational efficiencies of a larger city. Due to this future growth and also the
potential use of some existing cold storage space over the next 10 to 15 years, the Space Needs Program can be met in a two phase approach with
Phase 2 encompassing approximately 25,000 square feet of future Vehicle Storage needs.
Comparative Square Footage Calculation
The Comparison matrix reflects size of areas in comparative Public Works Facilities. The following formula was used to create comparison factors.
The comparative factors are not a definitive means for determining the appropriate size and scale of Lino Lakes’ expansion needs, particularly con-
sidering many other factors can influence how and why departmental allocations are established. However, this information can be helpful in guiding
the space needs program with a larger perspective that acknowledges the external factor of city population and growth and how that impacts the
operational capacity of the Public Works facility.
From the chart below, we can see that Hopkins’ has a somewhat smaller population. Hopkins’ total square footage for their Vehicle Storage space
(shown to the right) is 37,800 square feet which is 85.5% larger than Lino Lakes’ actual area of 5,512 square feet. Lino Lakes has a much smaller
Vehicle Storage area. It is not surprising that Lino Lakes’ Public Works facility is smaller than comparison facilities given Lino Lakes’ growth in popula-
tion and service needs since the current facility was built approximately 45 years ago.
ComParison matrix
Lino Lakes
20,862
OtsegoShoreview
25,931 14,524
Hopkins
18,025
City Population (2013 Census)
Formula for Comparison:
Square feet
Population
Comparison
Factor=
Lino Lakes
31,100
Projected Population (2040)
Hugo
14,082
Public Works Site Analysis and Space Needs Study20
21CNH ARCHITECTS
ComParison matrix
Lino Lakes (Existing)
(5,512 sf / 20,862)0Shoreview
(38,410 sf / 25,931)
Otsego
(18,300 sf / 14,524)
Hopkins
(37,800 sf / 18,025)
Shoreview
(15,620 sf / 25,931)
Otsego
(4,300 sf / 14,524)
Hopkins
(13,596 sf / 18,025)Vehicle StorageOfficeShoreview
(13,990 sf / 25,931)
Otsego
(5,850 sf / 14,524)
Hopkins
(10,917 sf / 18,025)Vehicle Maintenance & ShopsSquare Feet / Population
Lino Lakes (Proposed)
(24,359 sf (54,131 sf) / 31,100)
Existing
Phase 1 0.250.500.751.001.251.501.752.00Lino Lakes (Proposed)
(13,025 sf / 31,100)
Lino Lakes (Existing)
(5,742 sf / 20,862)
Hugo
(15,000 sf / 14,082)
Hugo
(6,400 sf / 14,082)
Lino Lakes (Existing)
(3,545 sf / 20,862)
Lino Lakes (Proposed)
(8,893 sf / 31,100)
Hugo
(6,400 sf / 14,082)
Phase 2
Existing
Material
Storage
Bins
Main Street
Wetlands
Public Works Site Analysis and Space Needs Study22
OptionA1 Layout
Pros
• Re-use of existing Public Works building structure
• Use of existing Salt Building
• Use of existing Material Storage Bins
• Use of existing miscellaneous site storage
• Re-use of existing site
• Large buildable area
Cons
• Potential long construction period of existing building disrupting operations
• Cost of bringing new Water main to site due to fire suppression requirements
• Loss of use of existing ice rink and cost to remove
• Loss of use of existing baseball field and cost to remove
• Cost of remodel based on code and handicapped accessibility deficiencies
• Non-efficient floor plan of vehicle storage to fit site and keep existing building
• Cost of bringing municipal sanitary sewer to site (or impacts of large storage
tank and regular pumping for floor drains and wash bay sanitary)
• Reduced facility life expectancy and increased maintenance for the remodeled
portion of the building compared to an all new facility
Total Square Footage
• Remodel 12,752 s.f.
• New 67,582 s.f.
• Total 80,334 s.f.
Description
Option A1 is located at the current Public Works and Senior Center Facility site. This option includes extensive remodeling of the existing Public
Works and Senior Center Facility into Public Works’ office space and vehicle maintenance area. The expansion includes additional office,
additional vehicle maintenance, departmental shops and vehicle storage. The existing salt building and material storage bins will be reused. Due
to the limitations of the buildable area and the location of the existing cell tower, a portion of the vehicle storage is rotated at a 120 degree angle.
This option would involve a total gutting of the existing building as needed to address deficiencies in the current building related to accessibility,
energy code, fire suppression and mechanical systems. Option A1 and the following option by using the existing public works site will also require
an extension of the municipal water service and municipal sanitary service to the site.
Due to the site layout limitations working around the existing office and maintenance building, the existing cold storage buildings will not be able to
remain. This will reduce the total available storage for the Public Works department until Phase 2 is built, and may also result in the need to build
Phase 2 sooner than the other option in order to meet the city’s growth.
Existing
Material
Storage
Bins
Vehicle
Storage
W. Rondeau Lake Dr.Existing RoadMain Street
Existing
Baseball
Field
Trailer
Storage
Existing
Salt
Building
Vehicle
Maintenance
Shops
Office
55 Parking
Stalls
Ex.
Retention
Pond
Wetlands
Uti
l
i
t
y
Ea
s
e
m
e
n
t
Fuel
Island
Existing
Cell
Tower
Existing
Building
Fence
Phase 2
23CNH ARCHITECTS
OptionA1Layout
Wash
Bay
Public Works Site Analysis and Space Needs Study24
OptionA2 Layout
Pros
• Use of existing salt building
• Use of existing material storage Bins
• Use of existing miscellaneous site storage
• Use of existing cold storage garage
• Longer life-expectancy and reduced maintenance for an all new facility
• Large buildable area
• Drive through stalls for large vehicle storage parking
• Flexibility in building placement to best fit uses and site
Cons
• Cost of demolishing existing facility
• Disruption of operations during construction period
• Cost of bringing new water main to site for fire suppression requirements
• Loss of use of existing ice rink and cost to remove
• Loss of use of existing baseball field and cost to remove
• Cost of bringing municipal sanitary sewer to site (or impacts of large storage
tank and regular pumping for floor drains and wash bay sanitary)
Wetlands
Total Square Footage
• Remodel None
• New 79,503 s.f.
• Total 79,503 s.f.
• Existing Cold Storage 4,835 s.f.
Description
Option A2 is located at the current Public Works and Senior Center Facility site. This option provides for an all-new Public Works Facility which
includes office, vehicle maintenance, departmental shops and vehicle storage. The existing salt building, cold storage garage and material storage
bins will be reused.
Since this option removes the existing 45 year old building, it provides the flexibility to place the building on the site in a more advantageous layout.
This results in a more compact building footprint, better screening of the building to the east neighborhood, and the option for drive-through parking
for large equipment within the storage garage. This site option also allows for the continued use of the newer of the two existing cold storage
garages which will provide more available space for the Public Works department, especially until Phase 2 is added. Option A2, using the existing
public works site, requires an extension of the municipal water service and municipal sanitary service to the site.
25CNH ARCHITECTS
Existing
Material
Storage
Bins
Vehicle
Storage
W. Rondeau Lake Dr.Existing RoadMain Street
Existing
Baseball
Field
Trailer
Storage
Existing
Salt
Building
Vehicle
Maintenance
Shops
Office55 Parking
Stalls
Ex.
Retention
Pond
Wetlands
Uti
l
i
t
y
Ea
s
e
m
e
n
t
Existing
Garage
Existing
Cell
Tower
Fence
OptionA2Layout
Phase 2
Wash
Bay
Public Works Site Analysis and Space Needs Study26
OptionB1 Layout
Pros
• Existing municipal sanitary sewer connection located on site
• Existing municipal water main connection located on site
• Use of existing ice rink on Site A
• Use of existing baseball fields on Site A
• Efficient floor plan of vehicle storage
• No disruption at the current Public Works facility during construction
• Located adjacent to Fire Station #2
• Closer to future population density as Lino Lakes grows
• Existing storage buildings at north site can continue to be used
Cons
• Smaller buildable area creates minimal clearances for site functions
• Existing salt building is located on Site A
• Existing material storage bins are located on Site A
• High visibility from future road
Wetlands
Description
Option B1 is located adjacent to Fire Station #2. This option includes a new Public Works Facility which includes office, vehicle maintenance,
departmental shops and vehicle storage. The existing salt building and material storage bins will be reused at the existing Public Works site.
This option would allow for the use of the existing public works storage buildings throughout the construction period reducing operational disruption
and cost during construction. Option B1 would also allow for the continued use of the north site facilities after construction until they reach there
anticipated life-expectancy allowing for more flexibility and space for the Public Works department, especially until Phase 2 is added to the building.
Total Square Footage
• Remodel None
• New 76,017 s.f.
• Total 76,017 s.f.
• Ex. Public Works Storage 14,799 s.f.
27CNH ARCHITECTS
OptionB1Layout Centerville RoadBirch Street
55 Parking Stalls
Existing
Fire
Station
Vehicle Storage
Office
Shops Vehicle
Maintenance
Wetlands
Wetlands
Infiltration
Basin
Infiltration
Basin
Infiltration
Basin
WetlandsFuel
Island
Infiltration
Basin
Existing Road Existing RoadFuture RoadTrailer
Storage
Wash
Bay
Phase 2
arChiteCturaL revieW
Equipment Storage
Vehicle Storage
Vehicle Maintenance
Public Works Site Analysis and Space Needs Study28
Public Works is currently storing most of their
equipment outside where they are covered in
snow and have a greater chance of being rusted,
therefore reducing their life span.
Public Works is currently storing vehicles outside,
where they are covered in snow and have a greater
chance of being rusted, therefore reducing their life
span.
Introduction
The current Lino Lakes Public Works Facility was built in 1971 and does not have access to municipal water or municipal sanitary sewer. Due to fire
code requirements that limit the square footage of the facility the existing Public Works building cannot be expanded unless municipal water is brought
to the site. The additions to this facility include 4 separate buildings. The majority of the vehicles are stored outdoors, which inherently reduces their
life span. Equipment is currently stored in 3 buildings and is not conducive to an efficient work flow. The building has water damage and leaking in
several locations.
The current Vehicle Maintenance area and tool
storage area does not provide adequate space to
service the city’s fleet of vehicles.
Exterior Brick
arChiteCturaL revieW
29CNH ARCHITECTS
Roof leakage
The existing standing seam roof needs to be
replaced as there are multiple locations where
leaking has occurred.
There are several locations around the building
where gutters are failing or not in place, snow is
melting off of the roof and causing water damage
and icy conditions, which are hazardous for the
public and employees.
Current offices and storage areas are intermingled
and do not provide an efficient use of space.
Gutters
Exterior brick on the building has severe water
damage in multiple places and is in need of repair.
Offices and Storage
arChiteCturaL revieW
Lunch Room
Server / Telephone Storage
The current lunch room does not have adequate
appliances and chairs to accommodate Public
Works employees.
The current server is located in the main hallway,
isn’t easily accessible and is an eyesore. The data
and telephone phone board is currently in the
storage room.
Break Room/Office
One of the additional buildings on-site houses one
office and a break room due to limited space in the
main facility.
The current locker room does not have adequate
lockers to accommodate employees and is used as
a circulation space which doesn’t have privacy for
employees.
Locker room
Public Works Site Analysis and Space Needs Study30
aCCessibiLity & Code revieW
The existing Women’s Restroom does not have
proper clearances for accessibility, with any amount
of remodeling the restrooms would need to comply
with the latest Minnesota State accessibility code.
The existing Men’s Restroom does not have proper
clearances for accessibility, with any amount of
remodeling the restrooms would need to comply
with the latest Minnesota State accessibility code.
31CNH ARCHITECTS
Introduction
The current Public Works facility was built in 1971 and has major deficiencies related to accessibility, energy code, fire suppression and mechanical
systems. Our accessibility review identifies conditions in the existing building that require immediate attention including; restroom clearances (water
closet, lavatory and shower), non-accessible door hardware, accessible door clearances and accessible counter heights.
The existing building does not meeting current energy code requirements, fire suppression requirements, exiting requirements and mechanical system
requirements as discussed on the following page. We did not complete a full OSHA safety assessment as a part of this study, but there are several
items in the building that should be assessed further, including proper headroom clearances under the Vehicle Maintenance mezzanine.
As a result of the extent and variety of code, accessibility, and safety deficiencies in the current building, it is our opinion that the most economical
approach if remodeling is considered would be to remove all existing interior rooms and reconstruct the interior build-out of the vast majority of the
existing space. This also results in the best design fit with the long-term needs of the Public Works department.
meChaniCaL systems revieW - vehiCLe maintenanCe
Public Works Site Analysis and Space Needs Study32
Exhaust System
Heating
Sanitary Waste
Vehicle Maintenance requires carbon monoxide
sensors (gasoline engine fumes) and nitrogen
dioxide sensors (diesel engine fumes) to enable the
exhaust system in the event that the concentrations
exceeds code minimum set point. These sensors
are not installed.
General heating is accomplished with gas fired
infrared heaters. These units are dated and most
likely have exceeded their expected service life.
The sanitary waste from the trench drains and
floor drains are routed directly to the septic system.
This is a code violation. For buildings served with
a septic system, the flammable waste from trench
drains must be routed to a storage tank separate
from the septic system. Tanks are emptied
periodically and trucked to a proper waste facility.
Ventilation System
Current ventilation system is inadequate. Current
codes require .75 cfm per square foot of ventilation
interlocked with an outdoor air intake. The current
system operates manually with independent
control switch for both the fan and intake damper.
The exhaust fans appear dated and most likely
have exceeded their expected service life.
meChaniCaL systems revieW - offiCes/senior Center
33CNH ARCHITECTS
Furnace Room - Offices
The community space is also served by three
furnaces and associated split system air handlers.
They were installed in 2010 as well and are in good
condition. The comments for item 1 above applies
to these systems as well.
- One of the units has a capacity of 5
tons. The Mn Energy Code requires a system of
this capacity to be equipped with an economizer.
The economizer introduces outdoor air into the
space when outdoor air temperatures are favorable
and cooling is required by utilizing outdoor air for
cooling as opposed to operating compressors.
Furnace Room - Senior Center
The office space is served by three furnaces and
associated split system air conditioning units.
The units were installed in 2010 and are in good
condition. The ductwork connected to these
units would need to be replaced based upon the
condition of the current ductwork and the change
in zoning due to renovation schemes. In addition,
current requirements for ventilation air will require
an air-to-air energy recovery unit to temper the
outdoor air before it is introduced into the furnaces.
Public Works Site Analysis and Space Needs Study34
coSt EStimatE
35CNH ARCHITECTS
Low Cost
Public Works Facility
Sanitary Sewer and Water
9,707,342
360,000
10,067,342
(2017 Dollars)Total $
$
$
Option A1
Remodel & Expansion
Phase 1
Option A2
New Facility at Existing Site
Phase 1
Cost estimate
Option B1
New Facility at Fire Station Site
Phase 1
*Inflation not taken into account in this estimate
High Cost
Public Works Facility
Sanitary Sewer and Water
12,195,113
360,000
12,555,113(2017 Dollars)Total $
$
$
Low Cost
Public Works Facility 10,040,359
$
$
*Inflation not taken into account in this estimate
High Cost
Public Works Facility 12,458,171$
Low Cost
Public Works Facility 9,922,715
9,922,715
(2017 Dollars)Total $
$
*Inflation not taken into account in this estimate
High Cost
Public Works Facility 12,380,093
12,380,093
(2017 Dollars)Total $
$
Sanitary Sewer and Water 360,000
10,400,359
(2017 Dollars)Total
$Sanitary Sewer and Water 360,000
12,818,171(2017 Dollars)Total
$
Cost Estimate Summary
The cost estimates shown above represent our teams professional opinion of probable construction cost based on the uses proposed, and typical
construction costs for similar facilities within the greater metropolitan area. The low cost to high cost range represents the preliminary level of the
designs done within this study, as well as the range in quality, life-cycle, and aesthetic choices that would be reviewed and selected by the city during
the design process. The costs, as indicated are current construction costs and an inflation factor would need to be applied when a specific time line
is developed.
The prices shown represent the estimated hard costs of the site and building construction shown in each option layout and vary only about $500,000
when comparing the Low Cost for each option or 5% of the total cost. However, there are other cost factors not indicated that should also be taken
into consideration when comparing options that would create a greater final cost differential between options. A partial list of these items include:
• Operational cost to move Public Works functions off-site during construction for Site A options
• Loss of use of ball field and hockey rink at Site A if expansion occurs there
• Additional maintenance costs for reused portions of the existing structure under Option A1,
compared to an all-new facility in the other options
• Ability to continue to use one existing cold storage building under Option A2 and two existing
cold storage buildings under Option B1, thus postponing the date when Phase 2 of the Public
Works storage shown in each option layout would be needed
CITY OF LINO LAKES
Public Works Site Analysis &
Space Needs Study
Overview of Study
▪Analyzed Existing Public Works Site
& Site adjacent to Fire Station #2
▪Gathered data from City staff regarding
space and site needs
▪Developed Space Needs Program
▪Assessed conditions of the current
Public Works Facility
▪Developed 3 preliminary layout options
including Cost Estimates
Public Works Site Option Map
Site A –Existing Public Works
Site A –Existing Public Works
▪7.7 acres on the southeast section of
the site are suitable for building
▪Neighbored by residential to the east
and south
▪Includes large wetlands and
floodplain running through the site
▪Currently does not have municipal
sanitary or water service
▪One gas easement running through
the southwest section of the site
Buildable
Area
Wetlands/
Floodplain
Site B –Adjacent to Fire
Station #2
Site B –Adjacent to Fire
Station #2
▪3 acres are suitable for building
▪Neighbored by Fire Station #2,
wetlands, and agricultural land
▪Water and sanitary pipes were
stubbed into the site as part of
the recent Fire Station #2 project
▪Designated wetlands run along the
North, East and West sections of the
property
Buildable Area
Wetlands
Space Needs Program
▪Provides space for all vehicles and
equipment to be stored within the
proposed building that would be built in
Phase 1 and 2
▪Allows for anticipated growth within 20
years
▪Includes streets, utilities, maintenance
and park & recreation operations
Office 8,893 sf
Vehicle Storage (Phase 1)24,359 sf
Vehicle Storage (Phase 2)29,772 sf
Vehicle Maintenance 9,057 sf
Departmental Shops 3,968 sf
Subtotals (Phase 1)46,277 sf
Ext. Wall & Services (10%)4,628 sf
Total (Phase 1)50,905 sf
Total (Phase 1 & 2)80,677 sf
Space Needs Program
Comparison Matrix
▪Matrix reflects square footage in
comparative Public Works facilities to
following cities:
▪Hugo
▪Shoreview
▪Otsego
▪Hopkins
* Comparisons based on square feet/population
Comparison Matrix
Option A1 -Layout
▪Involves remodeling the existing Public
Works facility along with additions
▪Would require an extension of the
municipal water service and sanitary
service
▪Site limitations don’t allow to keep the
existing cold storage buildings
▪Potential long construction period of
existing building disrupting operations
A1
A1
Option A2 -Layout
▪All-new Public Works facility with using
one of the existing cold storage
garages
▪Would require an extension of the
municipal water service and sanitary
service
▪Provides flexible building
placement and an advantageous site
layout with a compact building footprint
A2
A2
Option B1 -Layout
▪All-new Public Works facility on Site B
with use of existing buildings on Site A
▪Existing municipal sanitary sewer and
municipal water main connection on site
▪Closer to future population density as
Lino Lakes grows
▪No disruption at the current Public
Works facility during construction
▪Located adjacent to Fire Station #2
B1
B1
Architectural Review
▪Current facility built in 1971
▪No municipal water service and
sanitary service
▪Vehicle and equipment is largely
stored outdoors, reducing their
lifespan
▪The building has several issues with
water leakage and water damage
▪Snow-covered
equipment
▪Leaking
standing
seam roof
Architectural Review
Accessibility &
Code Review
▪Several accessibility deficiencies
including; restroom clearances, non-
accessible door hardware, door
clearances, counter heights
▪Building does not meet current
energy code requirements
▪OSHA safety assessment should be
performed
Mechanical Systems
Review
▪Ventilation System is inadequate
▪Exhaust System in the Vehicle
Maintenance area is not up to code as
there are no carbon monoxide and
nitrogen dioxide sensors
▪Gas fired infrared heaters are dated and
have more than likely exceeded their
expected service life
Cost Estimate –Phase 1
Low Cost High Cost
Option A1 $10.07 mil $12.55 mil
Option A2 $10.40 mil $12.82 mil
Option B1 $9.92 mil $12.38 mil
* 2017 Costs –No Inflation
Remodel/Addition
–Site A (North)
All New
-Site A (North)
All New
-Site B (South)
Questions?
WS – Item 4
WORK SESSION STAFF REPORT
Work Session Item No. 4
Date: May 1, 2017
To: City Council
From: Michael Grochala, Community Development Director
Rick DeGardner, Public Services Director
Re: Century Farm North Park Dedication Review
Background
During the Open Mike portion of the April 10 City Council meeting, Mr. Robert Sibell,
(representing 49 homeowners in the North Century Farm Homeowners Association),
expressed concerns regarding the park dedication history of the Century Farm North
development. In addition, Mr. Sibell requested that the City develop the neighborhood
park and extend the trail eastward along the north side of Lilac Street to provide
pedestrian access to the regional park. The City Council directed staff to place this item
on the May 1 work session.
Attached is a report summarizing the history of the Century Farm North Park Dedication.
Estimated construction costs to pave the internal trail (approximately 1,830 feet) within
Century Farm North Park is approximately $100,000. Estimated construction costs to
extend the trail along Lilac Street/Apollo Drive to Lake Drive is $528,000, not including
additional right of way acquisition, permits, and engineering costs (refer to WSB memo).
As mentioned in Mr. Grochala’s report, the City recently received $20,000 in park
dedication fees from the Century Farm North 6th Addition. Historically, the City Council
has not utilized general fund dollars for parks and trails development. The City Council
can certainly discuss during the 2018 budget process whether they want to begin funding
parks and trails projects within the general fund. The other alternative is to wait for park
dedication funds to be generated in this park service area. The surrounding land is guided
for residential development and is in the current Utility Staging Area.
Attachments
1. Century Farm North Park Dedication Review Memorandum with attachments
from Michael Grochala, dated April 25, 2017
2. WSB Engineering Construction Estimates, dated April 27, 2017
S:\Community Development\Projects\Planning Cases\_CLOSED\Century Farm North\Park Dedication\Staff Reports\20170425
MEMO\20170425 MEMO Century Farm North Park Dedication.doc
MEMORANDUM
DATE: April 25, 2017
TO: Rick DeGardner, Public Services Director
FROM: Michael Grochala, Community Development Director
RE: Century Farm North Park Dedication Review
The City Council received a request from Mr. Robert Sibell , who lives at 7898 Century Trail, to
review the park dedication requirements for the Century Farm North development. As you are
aware the development is completing its final phase and the proposed park is undeveloped.
The City Council requested that the park dedication requirements for the development be
discussed at the May 1, 2017 work session.
Century Farm North received preliminary plat approval on April 28, 2003. Condition No. 10 of
the preliminary approval specified that the park dedication would include a combination of land
and cash, as provided for in the subdivision ordinance. The condition provided for a trail
corridor extension to the eastern boundary, rough grading of the park area, a minimum of 4.5
acres of contiguous upland useable for active recreation and a minimum of 7.0 acres total
upland. Credit was to be provided for the cost of trail construction and other in-kind
contributions by the developer.
The City Council approved the final plat and development agreement on July 14, 2003. The
Century Farm North Planned Unit Development included approximately 20 acres of public open
space and park land spread out through a linear corridor. As noted, the park dedication was
intended to include both land and a payment in lieu of land dedication.
Mr. Sibell raised the issue regarding the return of $103,821.00 to the developer that was
previously deposited with the City for park purposes. The City’s authority to collect park
dedication is established in Minnesota Statutes. Municipalities can require parkland dedication
or fees or a combination of both. Funds must be spent on park acquisition and development
projects. Under statue the dedication must be reasonable. A land dedication of 10% of
buildable land has generally been acceptable. State law dictates that when determining
S:\Community Development\Projects\Planning Cases\_CLOSED\Century Farm North\Park Dedication\Staff Reports\20170425
MEMO\20170425 MEMO Century Farm North Park Dedication.doc
“reasonable” there must be an “essential nexus” and a “rough proportionality” between the
fees or land dedication required. When collecting fees in lieu of land “reasonableness” is
based, in part, on the fair market value of the land prior to final approval. Essentially, this is the
raw value of land prior to improvement.
Operating under these requirements the City has established a per unit park dedication fee that
takes into account projected residential units, facility and land needs, and park system
development costs. At the time of the Century Farm North project the park dedication fee was
$1,665 per unit.
Based on the project review, and final approvals the park dedication was determined as
follows:
Cash Contribution
Total Units Less Prior Plat Total New Units Cash Per Unit Total Fee
249 8 241 $1,665 $401,265
Less Value of Land Dedication*
Upland Acres Value Per Acre Total Value
8.123 $28,000 227,444 Credit (227,444)
Less Value of Improvements**
Trail and Sidewalk 70,000 (70,000)
Total Cash Dedication $103,821
* Does not include approximately 12 additional acres of open space/wetland area that was also dedicated
** Sidewalk on Century Trail and Bituminous Trail on Robinson Drive. Improvements also include park grading
and gravel of interior loop path.
As shown, the final approvals included a payment of $103,821 which would have been intended
for park improvements. However, the developer, at the time of approval appealed the cash
dedication amount arguing that the land dedication of 8.1 acres satisfied the developer’s legal
obligation. He agreed to post the cash as security until the issue could be resolved.
In July of 2003 the developer submitted an appraisal to the City Attorney establishing the
market value of the raw land at $50,000 per acre rather than the $28,000 per acre credited by
the City. Mr. Hawkins, the City Attorney, following review of the information, responded in
letter dated, September 19, 2003, that the park land dedication and trail improvements
satisfied the City’s park dedication and that the developer was entitled to return of the
$103,821 in security. Payment to Mr. Uhde was made in December of 2003.
This issues was further discussed at a City Council work session on April 21, 2004. Attached is a
copy of the minutes and an email from Mr. Hawkins regarding resolution of the park dedication
S:\Community Development\Projects\Planning Cases\_CLOSED\Century Farm North\Park Dedication\Staff Reports\20170425
MEMO\20170425 MEMO Century Farm North Park Dedication.doc
issue. At stated in the email Mr. Uhde was more than fully satisfying his park dedication
requirements.
As with several other parks in the City, ultimate park development is dependent on collection of
park fees from the surrounding service area. Parks are intended to have a ¼ to ½ mile service
area. Development of the surrounding Robinson Sod Farms will generate park dedication
dollars that will be used to develop Century Farm North Park. In addition, approval of Century
Farm North 6th Addition did result in the collection of an additional $20,000 in park dedication
fees. Staff will be evaluating opportunities to leverage these funds to complete a portion of the
internal trail network in the park.
Attachments
1. Century Farm North Park Map
2. Coyle letter dated 7/29/03
3. Hawkins letter dated 9/19/2003
4. City Council WS minutes and attachments, dated 04/21/04
5. Century Farm North Park Service Area Map
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Century Farm North Park
Trails Map
Main Street
Sunset AveLegend
CFN_Park_Pro perty
Concre te_Walk
Concre te_B ituminous_Trail
Gra vel
CITY COUNCIL WORK SESSION APRIL 21, 2004
APPROVED
1
111 2
3 CITY OF LINO LAKES
4 MINUTES
5
6
7
8 DATE : April 21, 2004
9 TIME STARTED : 5:34 p.m.
10 TIME ENDED : 10:10 p.m.
11 MEMBERS PRESENT : Councilmember Carlson, Dahl, Reinert,
12 Stoltz and Mayor Bergeson
13 MEMBERS ABSENT : None
14
15 Staff members present: City Administrator, Gordon Heitke; Community Development
16 Director, Michael Grochala; City Engineer, Jim Studenski (part); City Planner, Jeff
17 Smyser; Administration Director, Dan Tesch (part); Public Services Director, Rick
18 DeGardner (part); Utilities Supervisor, Tim Hillesheim (part); City Attorney, Bill
19 Hawkins (part); and City Clerk, Ann Blair (part).
20
21
22 CENTURY FARMS NORTH, JEFF SMYSER
23
24 Park Dedication — City Administrator Heitke stated there were questions at the last
25 Council meeting regarding park dedication fees for Century Farms North development.
26 The City Attorney clarified his legal opinion in a memo that was included in the Council
27 packets. The City Attorney is also present this evening to answer any additional
28 questions.
29
30 Councilmember Carlson asked if the City has been asked to change the $28,000 per acre
31 for other development within the City. City Planner Smyser advised he is unaware of
32 another time the City was asked to change the land value to $28,000 per acre. He noted it
33 has been a long time since the City had a land/cash combination for the park fees.
34
35 Councilmember Reinert clarified that the $50,000 price was used because legally the City
36 can only base the land to that value.
37
38 City Attorney Hawkins advised that legally the City could only base the land up to that
39 value. The City has the obligation to keep the Park Ordinance current. The park
40 dedication fees need to be reviewed. The $50,000 number was initially proposed by the
41 developer. That number is very realistic in terms of today's market.
42
43 Councilmember Carlson requested the Personal Identification Number (PIN) for the
44 property in relation to land value.
45
46 Community Development Director Grochala stated that when this development started,
47 the City was only looking for a land dedication. The City requires a 10% land dedication.
48 Technically, the City only has a difference of 2,000 sq. ft. The trail improvements and
49 sidewalks made up for that difference.
CITY COUNCIL WORK SESSION APRIL 21, 2004
APPROVED
2 Councilmember Dahl stated land values have gone up since the plat was started. If the
3 land value increases, the park dedication should also increase.
4
5 City Attorney Hawkins stated he thought there was some provision within the last Park
6 Plan for adjustments to park fees. If there is not a provision, the new Park Plan should
7 include a provision.
8
9 Councilmember Stoltz suggested the Park Plan eliminate a land value amount within the
10 park dedication fee.
11
12 Final Plat — City Planner Smyser advised the final plat was reviewed at the last Council
13 meeting. All outstanding issues have been resolved and staff is recommending approval.
14
15 Councilmember Carlson asked if the check the City received was for a stoplight.
16 Community Development Director Grochala advised the dollars received are for traffic
17 signalization.
18
19 Councilmember Carlson stated that it needs to be very clear within the meeting minutes
20 that the dollars received, in the amount of $25,500 are for a stoplight.
21
22 This item will appear on the regular Council agenda Monday, April 26, 2004, 6:30 p.m.
23
24 PARK DEDICATION FEES, RICK DEGARDNER
25
26 City Administrator Heitke advised there were comments about adjusting the park
27 dedication fees at the last Council meeting. Staff has indicated the fees would be adjusted
28 in conjunction with the new Comprehensive Park Plan.
29
30 Public Services Director DeGardner stated the dollar values related to land values are in a
31 resolution as opposed to the Park Ordinance. Changing the resolution is not very
32 difficult. The City is updating the Comprehensive Park Plan with consultant Jeff
33 Shoenbauer. It makes sense to adjust the park fees based on the new Comprehensive
34 Park Plan. After Council review of the plan and approval, staff will review the park fees.
35 It is anticipated that the Comprehensive Park Plan would come before the Council at the
36 end of June.
37
38 City Attorney Hawkins stated there has been a lot of litigation in Minnesota regarding
39 this issue. There has to be a connection between the development and what the City is
40 asking dollars for. Once the connection has been proven, the City needs rough
41 proportionality. The City cannot come up with an arbitrary number. That is where the
42 Comprehensive Park Plan comes in. The City can make reasonable changes to the park
43 fees based on the Comprehensive Parks Plan and the park needs within the City. The
44 park fees should be reviewed every year along with other City fees.
45
46 Public Services Director stated that from his perspective, the value of land is irrelevant.
47 The City typically asks for 10% land dedication. The City needs to adjust the park fees
411 48 but the land values are not an issue. This is the first land/cash dedication since Highland
CITY COUNCIL WORK SESSION APRIL 21, 2004
APPROVED
1 Meadows. The land value only comes into play when the City asks for less that 10% land
2 dedication.
3
4 Mayor Bergeson stated the City should discuss and review the park fees after the
5 Comprehensive Park Plan is completed and approved. Those fees should be reviewed
6 annually along with other City fees.
7
8 Councilmember Dahl advised she received information regarding park fees from other
9 cities. Their justification for the fees includes a fair market value of land and is raised
10 10% every year.
11
12 Public Services Director DeGardner stated the park dedication fees would be based on
13 future park needs for the entire City at full development. Park dedication fees are
14 determined at the time of final plat approval. No new development will be coming
15 through the City process prior to the review of the park fees.
16
17 LOCAL HISTORY PROJECT, ANN BLAIR, GORDON HEITKE
18
19 City Clerk Blair advised a few weeks ago, there was a meeting between Gordon Heitke,
20 Ann Blair, Betsy Friesen and Jerry Berg of the Lino Lakes History Project to discuss the
21 overall status of the existing history project. At this meeting, Volunteer Coordinator
22 Friesen expressed her interest in expanding her activities to preserving a couple of
23 privately owned buildings in Lino Lakes. She was interested in seeing the City of Lino
24 Lakes become a "Certified Local Government" in order to be eligible to apply for historic
25 preservation grants. Jerry Berg indicated that he wants to see the City require
26 archaeological surveys done in conjunction with excavations in Lino Lakes, whether or
27 not they are required or recommended by the State Historic Preservation Office of the
28 Office of the State Archaeologist.
29
30 City Clerk Blair also advised an e-mail was received last week from Betsy Friesen in
31 regard to fundraising for local preservation projects. The fundraising question needs an
32 immediate answer, but this is a good time to review the Council's interest in: 1)
33 expanding the scope and activities of the Lino Lakes History Project and 2) becoming
34 eligible for historic preservations grants through the formation of a Historic Preservation
35 Commission and becoming a Certified Local Government.
36
37 City Administrator Heitke stated the City originally committed to doing just the history
38 project, but has also discussed doing what is necessary to apply for grants. Staff needs to
39 know if the Council wishes to expand the scope of the original commitment to this
40 project.
41
42 Mayor Bergeson stated he thought the project entailed interviewing residents about the
43 history of the City.
44
45 Councilmember Carlson stated the Council needs to get a report from the coordinator on
46 the status of the activities that were originally approved in the resolution.
47
Jeff Smyser
From: HawkLaw1@aol.com
Sent: Monday, April 19, 2004 11:06 AM
To: Jeff Smyser
Subject: Century Farms North park
Jeff:
This is written in response to your request for further clarification on my opinion that the developer has
satisfied the park dedication requirements for the plat of Century Farm North.
Century Farm North is a plat which consists of 95.12 acres. There are 9.84 acres of wetland which
leaves a net of 85.27 acres subject to park land dedication under our ordinance. Furthermore, a part of
this plat was previously platted as Sunset Oaks Addition. 14 Tots in Sunset Oaks Addition are included at
10,800 sq. ft. per lot equaling 151,200 sq. ft. (3.47 acres). The developer was required at that time to
make a park land dedication of 10% so the total area subject to dedication must be reduced by this 3.47
acres since the city cannot charge park fees twice on the same property. Therefore the total land area
subject to dedication is 81.80 acres. The number of new units in this development is 249. The residential
unit cash park charge is $1,665.00. This was based upon a Comprehensive Park needs analysis
performed by Al Brixius. This equals a total cash payment, if cash only was required, of $414,585.
In this plat, however, land is being dedicated. A total of 8.12 acres is included as park land in Century
Farm North. Our ordinance provides that we are to value the land dedication based upon a formula set
out in the ordinance. The formula is the total land dedication times the land value. Previously, the City
Council adopted a resolution establishing land value of $28,000, however, it is our opinion that number is
not reasonable in view of recent comparable sales which indicates the value should be nearly double that
amount for buildable residential property in Lino Lakes. Mr. Uhde has indicated he feels the and has a
value of at least $50,000 per acre. If we apply this value times the land that is being dedicated we arrive
at a total cash land value for land dedicated of $406,000. Mr. Uhde is also contributing $70,000 of trail
construction within the development which will be a part of the City's park system. I believe it is
reasonable to give him credit for this as a cash contribution.
Based upon this information, I came to the conclusion that Mr. Uhde was more than fully satisfying his
park dedication requirements and that the combination of land and park trail construction were
satisfactory. See the following table:
249 units X $1,665.00 = $414,585.00
Credits
8.12 acres X $50,000.00 = $406,000.00
Trail Construction $ 70,000.00
Total $476,000.00
If you have any further questions, please contact me.
Bill
4/19/04
FROM LARKIN HOFFMAN
Larkin
Hoorn
April 19, 2004
Mayor John Bergeson
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, Minnesota 55014
MON) 4. 19' 04 9:40 /ST. 9:39/NO. 4861132132 P 2
Ws — I
Larkin Roffman Daly & Lindgren 13d.
1500 Wells Fargo Plaza
7900 Xerxes Avenue South
Minneapolis, Minnesota 55431 -1194
GENERAL: 952 - 835 -3800
FAX: 952 - 896 -3333
WEB: wWW.Iarkklnhoffman.com
VIA U.S. MAIL AND
FACSIMILE
Re: Final Plat, Second Addition, Century Farm North
Dear Mayor Bergeson:
Our firm represents G.M. Development and Gary Uhde in connection with the residential
development known as Century Farm North. Last summer, we objected to the City's proposedimpositionofaparkdedicationfeeinconnectionwiththefinalplatfortheFirstAdditionofCenturyFarrnNorth. Specifically, the City sought to impose the amount of $103,821, in
addition to park land valued at $405,000, according to an appraisal supplied to the City by Mr. Uhde. It was our contention then, and remains so today, that the City was not lawfully entitled toimposeaparkfeeonG.M. Development, in addition to the park land dedication. FollowingnegotiationswithCitystaff, it was agreed that the value of the land dedicated to the City with theplatforCenturyFarmNorthfulfilledG.M. Development's obligations.
I am surprised and disappointed to learn that the City Council once again has raised this issueanduseditarbitrarilytodenythefinalplatforCenturyFarmNorth, Second Addition. 1 urge theCityCouncilimmediatelytoreconsiderandreverseitspriordecisiononthismattergiventhe
prior negotiated resolution of this question. Mr. Uhde's builder - customers have lot -sale
commitments that are adversely affected by the City Council's unfortunate action. Any damagesresultingfromtheCity's denial will be the responsibility of the City.
Please call me if you have any questions.
Sincerely,
Pet- J. Coyle, for
Larkin Hoffman Daly & Lindgren Ltd.
Direct Dial: (952) 896 -3214
Direct Fax: (952) 896 -3265
Email: pcoyle @larkinhoffrnan.com
cc: Gary Uhde
Bill Hawkins, Esq.
John Johnson
935357.1
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0 800 1,600400Feet 04/25/17
Century Farm North Park
Service Area
Main Street
Sunset AveLegend
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1/4 Mile
1/2 Mile
engineering planning environmental construction 701 Xenia Avenue South
Suite 300
Minneapolis, MN 55416
Tel: 763-541-4800
Fax: 763-541-1700
St. Cloud Minneapolis St. Paul
Equal Opportunity Employer
wsbeng.com S:\Community Development\Projects\Planning Cases\_CLOSED\Century Farm North\Park Dedication\Staff Reports\A2 wsb memo on trails may 1 work session 2017.doc
Memorandum
To: Rick DeGardner, Public Services Director
From: Ed Youngquist
Date: April 27, 2017
Re: Century Farm and Lilac Street Trail Extensions
WSB and Associates was asked to provide a rough cost estimate for bicycle/pedestrian trails. It
is recommended that a more detailed cost estimate be prepared as the project moves forward.
Century Farm
The approximate length of the proposed trail extension is 1,830 linear feet. An estimated cost for
construction of an 8.5’ wide bituminous trail is $100,000. This assumes that the trail is installed
on top of the existing gravel trail.
Lilac Street and Apollo Drive
Lilac Street - The approximate length of the proposed trail extension is 3,130 linear feet. An
estimated cost for construction of an 8.5’ wide bituminous trail is $315,000. It is anticipated that
easement acquisition would be required to construct this trail, specifically near Molin Concrete.
Apollo Drive - The approximate length of the proposed trail extension is 1420 linear feet. An
estimated cost for construction of an 8.5’ wide bituminous trail is $213,000.
Total Cost is $528,000.
Please contact me with any questions Thank you.
Century Farm North
Dedication Review
Century Farm North Homeowners Associations
Introduction
●Everyone starts getting involved from wanting
a policy change
●First goals of the Comprehensive Plan and
Comprehensive Park Plan
Issues
1.$103,821 Park Dedication Fees Reversed
a.Developer provided questionable appraisal after contract signed
b.Developer did not follow State Statute for appealing the contract
c.City Attorney did not properly represent city
2.8.12 “Park” acres Mostly Unusable
a.Only 4.7 contiguous and usable
3.Developer Trails and Park Land Never Graded
or Installed
a.Only 2 acres have been graded
b.Developer class 5 trails never completed
1.$103,821 Park Dedication Fees Reversed
a.Developer provided questionable appraisal after contract signed
b.Developer did not follow State Statute for appealing the contract
c.City Attorney did not properly represent city
●All I can do is give you the facts and what I believe in
●Overwhelming and convincing evidence
●For you to decide what to do with it
Developer Dispute Timeline
●July 14, 2003 - Final Plat Approved
●July 30, 2003 - First Written Land Value Objection Received by Gary Uhde
●Sep 19, 2003 - City Attorney Arbitrarily Agrees in Writing
○Council Member Carlson wants to look into tax values
●April 19, 2004 - Second Written Objection Received by Gary Uhde
○City Council had raised the issue to deny CFN Second Addition
●April 19, 2004 - City Attorney Agrees with Gary Uhde’s values
July 14 2003 Developer Agreement
●Required City Council and Mayor
Approval
●Still Valid (Phase 6&7 of 7)
●Still Enforceable
●Signed Contract Between City and
Developer
●Cannot be simply altered or terms
changed afterwards
Developer Got a Generous Deal and Then Some
●8.12 acres Dedication Credited
○But only 4.7 is developable!
●Anoka County Tax Appraisal $12,000 / acre
○City Ordinance Value $28,000 / acre
■Gary Uhde’s Unknown Appraisal $50,000 / acre!
●City Park Dedication Fee $1,665 / lot
○One Year Later: Park Dedication Fee $2,500 / lot!
462.358 OFFICIAL CONTROLS: SUBDIVISION
REGULATION; DEDICATION.
Cash Fee
“The municipality may enforce such agreements and conditions by appropriate legal and
equitable remedies.”
Subd. 2b.Dedication
(c) The municipality may choose to accept a cash fee as set by ordinance from the
applicant for some or all of the new lots created in the subdivision, based on the average
fair market value of the unplatted land for which park fees have not already been paid that
is no later than at the time of final approval. "Fair market value" means the value of the
land as determined by the municipality annually based on tax valuation or other relevant
data. If the municipality's calculation of valuation is objected to by the applicant, then the
value shall be as negotiated between the municipality and the applicant, or based on the
market value as determined by the municipality based on an independent appraisal of land
in a same or similar land use category.
462.358 OFFICIAL CONTROLS: SUBDIVISION
REGULATION; DEDICATION. Subd. 2c. [NEXUS.]
(b) If a municipality is given written notice of a dispute over a proposed fee in lieu of
dedication before the municipality's final decision on an application , a municipality must
not condition the approval of any proposed subdivision or development on an agreement to
waive the right to challenge the validity of a fee in lieu of dedication.
(c) An application may proceed if:
(1) the person aggrieved by the fee puts the municipality on written notice of a dispute
over a proposed fee in lieu of dedication,
(2) prior to the municipality's final decision on the application, the fee in lieu of
dedication is deposited in escrow, and
(3) the person aggrieved by the fee appeals under section 462.361, within 60 days of
the approval of the application. If such an appeal is not filed by the deadline, or if the
person aggrieved by the fee does not prevail on the appeal, then the funds paid into escrow
must be transferred to the municipality.
462.361 JUDICIAL REVIEW.
Subdivision 1.Review of action.
Any person aggrieved by an ordinance, rule, regulation, decision
or order of a governing body or board of adjustments and appeals
acting pursuant to sections 462.351 to 462.364 may have such
ordinance, rule, regulation, decision or order, reviewed by an
appropriate remedy in the district court, subject to the provisions of
this section.
Recommendations
1.City Staff pursue collection of $103,821 Park Dedication
Fee as per still enforceable contractual agreement.
a.Udhe did not follow proper procedures for appealing per state law.
b.Udhe did not supply a proper independent appraisal per state law
c.Lawyer statement letters are not enforceable amendments to the contract
d.City Council never passed resolution amending the original contract
signed by both parties
e.Provisions in the contract exist for enforcing terms of the contract and
legal fees are awarded to the prevailing party
2.At the very least, it nullifies section XV of the Agreement,
allowing for restructuring of park land dedication to fee
ratio.
2. 8.12 “Park” acres Mostly Unusable
a. Only 4.7 contiguous and developable
Recommendations
1.Verify existence of 4.7 acres dedicated contiguous upland
park land for development
a.Drainage ditch cross sections the proposed park land
2.Evaluate that remaining dedicated park land acreage is
open and usable to public
a.Does it make sense large portions of dedicated parkland are unusable
i.much is densely forested or wetland
3.Clarify Environmental Board and Park Board use of
parkland (i.e. tree preservation area)
4.If $103,821 not collectible, restructure dedicated parkland
amounts before final dedication and city council approval.
3. Developer Trails and Park Land Never
Graded or Installed
a.Only 2 acres have been graded
b.Developer class 5 trails never completed
Recommendations
1.Evaluate why only 2.5 acres have been graded
2.Create Master Park Plan for purposes of developer
funded class 5 trails and public open space
3.Instruct and verify developer to grade all park land
4.Instruct Developer to complete indicated sidewalks/trails
a.As indicated in city mandated homeowner booklets
WS – Item #5
WORK SESSION STAFF REPORT
Work Session Item No. 5
Date: May 1, 2017
To: City Council
From: Diane Hankee, City Engineer
Re: Street Reconstruction Feasibility Study – West Shadow and LaMotte Area
Background
On January 9, 2017 the City Council authorized the West Shadow Lake and LaMotte Street
Reconstruction Feasibility Report. Since then staff held neighborhood meetings to receive input
on the issues and needs of the neighborhoods. The information received was incorporated in the
proposed design as outlined in the report. The proposed project includes roadway
reconstruction, drainage improvements and appurtenant work.
The estimated cost of the West Shadow Lake neighborhood roadway and drainage improvements
is $4,484,000. The estimated cost of the LaMotte neighborhood roadway, drainage and sanitary
sewer rehabilitation is $1,112,000. There are multiple roadway and drainage design options for
the West Shadow Lake neighborhood outlined in the report.
Option 1 - Replace or reclaim the existing roadway without subgrade or drainage improvements
and maintain existing width. This option includes replacing the existing roadway without
subgrade or drainage improvements. This design would result in a roadway with half of the
pavement life expectancy. In addition storm water quality and drainage issues would not be
addressed.
Option 2 - Reconstruct the roadway to meet the City’s standards for road structure and subgrade,
maintain the existing width, and provide drainage improvements as feasible. This option includes
improving the roadway to maximize the pavement life expectancy and provides stormwater
management as feasible.
Option 3 - Reconstruct the roadway to meet the City’s standards for road structure and subgrade,
and widen the roadway to improve safety. This design also includes curb and gutter in various
sections, and provides stormwater management.
For planning and funding the project, the more conservative cost estimate has been included,
which is Option 3. Staff is continuing to work on a cost effective design option in coordination
with Rice Creek Watershed District, which is Option 2.
With the roadway paving project, the City may be petitioned to extend municipal utilities. The
most cost effective time to consider extending municipal utilities is in coordination with roadway
reconstruction. If municipal utility extension is petitioned by the neighborhood, this would be a
separate project/process that would be coordinated with the street reconstruction.
Funding for roadway paving and drainage improvements is proposed to be through street
reconstruction bonds and a separate funding source will need to be determined for portions of the
new curb and gutter. The City’s utility operating fund will fund the sanitary sewer rehabilitation
within the LaMotte neighborhood. The City will also pursue grant funding opportunities.
The project is proposed for construction in 2018. However, the two project areas can be
constructed independently. Project timing will be dependent, in part, on availability of funding.
To use street reconstruction bonds the City will need to prepare and approve a 5 Year Street
Reconstruction Plan. A draft plan is being prepared and will be presented to Council on June 12,
2017.
Requested Council Direction
None at this time, at the May 8, 2017 City Council meeting, consideration to Accept the
Feasibility Report will be recommended.
Attachments
1. West Shadow Lake and LaMotte Street Reconstruction Feasibility Report
City Council Work Session
May 1, 2017
Project Background
Existing Conditions
Proposed Improvements
Funding
Schedule
Pavement Management Policies
◦Outlines how the City Prioritizes Maintenance Needs
◦Guides the timing and financing
◦Municipal Utilities evaluated at the time of roadway
construction
Pavement Management Plan
◦Condition Assessment
Annual Pavement Ratings
OCI map Updated Annually
◦Identifies Maintenance or Reconstruction at the
most Opportune time
◦Preventative Maintenance (treating good roads)
◦Reactive Maintenance (reconstructing bad roads)
Establish Roadway Project First
◦Sanitary Sewer and/or Water Extension Options
Neighborhood Initiative
Separate Schedules
◦Design and Funding
Combine if Feasible for Construction
Neighborhood Input
Safety and Function
◦Meet Design standards
◦Minimize Impacts
Cost Effective
5 Year Pavement Management Plan
◦West Shadow Lake and LaMotte maybe constructed in separate years pending funding
Roadway
◦West Shadow Lake Drive
1.5 miles
21’ –26’ wide
Adjacent Wetlands near Creek/Culvert
12’-14’ of Peat◦Shadow Court & Sandpiper Drive
Cul-du-sac
Drainage
◦Ditches, Overland Flow & Culverts
◦High water table & Poor draining soils
◦Shadow Ct & Sandpiper Dr bituminous curb
◦Adjacent to Impaired Lakes
Existing Wells and ISTS Systems
Option 1
Replace / reclaim the existing roadway
Does not accommodate subgrade or drainage
improvements
Reduced pavement life expectancy ~ Half
Would not address storm water quality and
drainage issues
Option 2
Reconstruct to City standards
◦Road structure
◦Subgrade
24 foot wide rural section
Optimal pavement life expectancy
Improve existing drainage
Stormwater management as feasible
Option 3
Reconstruct to City standards
◦Road structure
◦Subgrade
26 to 28 foot wide rural / urban
◦28 foot wide is the minimum City standard
Stormwater management
◦RCWD permitting
Curb and gutter in various sections
Option 3 detailed in the report
◦Higher cost estimate used for Funding
Continue to work on a cost effective design
option (Option 2)
◦Coordination with
Rice Creek Watershed District
Neighborhood
Options 2 & 3 require easement acquisition
for stormwater management
West Shadow Lake Drive Roadway and Drainage
Summary of Costs
Total
Schedule A –Roadway Improvements $2,072,000
Schedule B –Drainage Improvements $1,830,000
Schedule C –Curb and Gutter $155,000
Schedule D –Culvert Improvements $427,000
TOTAL $4,484,000
Roadway Project
◦Street Reconstruction Bonds
Repaid through annual property tax debt service levy
◦Curb and Gutter
Funding Source to be Determined
◦No Assessments
Sewer and/or Water Separate Project
◦To Be Determined
Assessments
Connection Charges
Grants
◦Clean Water
Roadway Project
◦May Feasibility to Council
◦June Council Considers Adopting 5 year Street Plan
30 Day Period for Election Petition
◦Design and Bidding Fall 2017-Spring 2018
◦Additional Neighborhood Meetings
◦Construction
Culvert winter 2018
Roadway 2019
Sewer and/or Water Project
◦Separate project
◦Dependent on Road Project
Roadway Project and Sanitary Sewer Repair or
Reconstruction
◦Water System Extension
Neighborhood Initiative
JPA with City of Centerville
Roadway
◦LaMotte Drive
26’ wide with bituminous curb
◦LaMotte Circle
30’ wide with concrete curb and gutter
Cul-du-sac
Drainage
◦LaMotte Drive
Overland Flow
◦LaMotte Circle
Storm Sewer
Existing Wells and Municipal Sanitary Sewer
LaMotte Neighborhood Water and Sewer
Summary of Costs
Total
Schedule A –Roadway and Drainage Improvements $795,000
Schedule B –Sanitary Sewer Improvements $317,000
TOTAL $1,112,000
Roadway Project
◦Street Reconstruction Bonds
Repaid through annual property tax debt service levy
◦No Assessments
Sanitary Sewer Repair
◦Utility Operating Fund
Watermain Separate Project
◦To Be Determined
Assessments
Connection Charges
Grants
◦Clean Water
Roadway and Sanitary Sewer Project
◦May Feasibility to Council
◦June Council Considers Adopting 5 year Street Plan
30 Day Period for Election Petition
◦Design and Bidding Fall 2017-Spring 2018
◦Additional Neighborhood Meetings
◦Construction 2018
Water System Project
◦Separate project
◦Dependent on Road Project
Costs refined for north section of West Shadow
West Shadow Lake
◦Water estimated cost $790,000
$11,969 / unit
Trunk unit connection charge of $4,069/unit
◦Sanitary estimated cost $349,000
$5,288 / unit
Trunk unit connection charge of $3,073/unit
◦Hook up costs
LaMotte
◦Water estimated cost $340,000
$8,718 / unit
Trunk unit connection charge of $3,073/unit
Lino Lakes Public
Safety Department
QUARTERLY REPORT
2017 Q1
01/01/17 – 03/31/17
• Average Response Time (emergency & non-emergency) 4 minutes and 49 seconds.
• 2017 Average response for medicals, 5 minutes and 17 seconds.
• Police staff responded to all 175 medical calls for service (CFS) and POC fire staff
responded to 9 medical CFS.
FIRE DIVISION
YEAR Q1 Q2 Q3 Q4 TOTAL
2017 4,508 - - - 4,508
2016 3,950 3,760 4,130 4,481 16,321
CASE NUMBERS GENERATED
YEAR Q1 Q2 Q3 Q4 TOTAL
2017 175 - - - 175
2016 151 130 170 169 620
2015 134 109 128 128 499
MEDICAL CALLS FOR SERVICE
NFR'S 2017/2016
CODE DESCRIPTION P/FF POC P/FF POC Comparison
100 Fire 5 5 6 6 (1)
200 Overpressure Explosion, Overheat - No Fire - - - - -
300 Rescue & EMS Incidents 28 21 12 10 16
400 Hazardous Conditions - No Fire 8 1 7 3 1
500 Service Call 9 5 12 2 (3)
600 Good Intent Call 10 8 6 5 4
700 False Alarms & False Calls 13 - 17 3 (4)
800 Severe Weather & Natural Disaster - - - - -
900 Special Incident Type - - - - -
TOTAL 73 40 60 29 13
P/FF = Police/Firefighter POC = Paid On Call Firefighters
Q1 2016
* Please note no medical CFS are included in this table except motor vehicle accident
FIRE DIVISION
Q1 2017
POLICE DIVISION
Q1 Q2 Q3 Q4 TOTAL
2017 5 - - - 5
2016 3 5 - 3 11
Q1 Q2 Q3 Q4 TOTAL
2017 5 - - - 5
2016 1 2 - 5 8
MUTUAL AID GIVEN
MUTUAL AID RECEIVED
CRIMINAL OFFENSES 2017 2016 2017/2016
Part 1 Offenses Q1 Q1 Comparison
Homicide - - -
Rape 1 - 1
Robbery - - -
Aggravated Assault 4 3 1
Total Violent Crimes 5 3 2
Burglary 4 4 -
Larceny 31 42 (11)
Auto Theft - 1 (1)
Arson - - -
Total Property Crimes 35 47 (12)
TOTAL PART 1 OFFENSES 40 50 (10)
Part 2 Offenses
Other Assault 23 12 11
Forgery/Counterfeiting 1 - 1
Fraud 13 29 (16)
Embezzlement - - -
Stolen Property 4 2 2
Vandalism 11 22 (11)
Weapons Violations 3 4 (1)
Prostitution - - -
Other Sex 3 3 -
Narc Drug Laws 58 55 3
Gambling - - -
Family/Children 1 4 (3)
DWI 40 46 (6)
Liquor Laws 5 3 2
Disorderly Conduct 13 12 1
Other 26 29 (3)
TOTAL PART 2 OFFENSES 201 221 (20)
ARRESTS 2017 2016 2017/2016
Part 1 Arrests Q1 Q1 Comparison
Homicide - - -
Rape - - -
Robbery - - -
Aggravated Assault 4 3 1
Total Violent Crimes 4 3 1
Burglary 2 2 -
Larceny 7 10 (3)
Auto Theft - - -
Arson - - -
Total Property Crimes 9 12 (3)
TOTAL PART 1 ARRESTS 13 15 (2)
Part 2 ARRESTS
Other Assault 19 8 11
Forgery/Counterfeiting - - -
Fraud - 1 (1)
Embezzlement - - -
Stolen Property 3 2 1
Vandalism 5 1 4
Weapons Violations 2 3 (1)
Prostitution - - -
Other Sex 1 - 1
Narc Drug Laws 52 52 -
Gambling - - -
Family/Children - 1 (1)
DWI 38 45 (7)
Liquor Laws 4 2 2
Disorderly Conduct 5 5 -
Other 11 15 (4)
TOTAL PART 2 ARRESTS 140 135 5
YEAR Q1 Q2 Q3 Q4 TOTAL
2017 23 - - - 23
2016 26 18 17 17 78
2015 11 13 18 20 62
FELONY CASE FILE SUBMISSIONS
Q1 Notable Actions & Events
Staff participated in the following community engagement activities:
• On January 12, 2017 staff met with Cub Scout Pack 692 and discussed their role as a first
responder.
• On January 31, 2017 staff conducted a Heart Safe Training at Rehbein Transportation.
• On February 2, 2017 staff provided a Fraud and ID Theft Awareness Presentation at Living
Waters Church in Lino Lakes.
• On February 25, 2017 staff participated in the Polar Plunge benefitting Minnesota Special
Olympics.
• The week of February 27, 2017 Lino Lakes hosted Standardized Field Sobriety Training at
Fire Station #2.
• On February 27, 2017 staff organized and participated in the First Annual Guns & Hoses
Hockey game. Proceeds raised were donated to Officer Down Memorial Fund. Proceeds
for next year’s game will be donated to a fire related non-profit.
• On March 8, 2017 staff participated in a Law Enforcement Education and Employment Fair
at Century College.
• On March 25, 2017 staff conducted a Community Emergency Response Team (CERT)
Basic Training Course where volunteers become trained to respond in our community
during a disaster.
• Conducted 23 training/meetings with volunteer groups, (Reserves, CERT, Explorers,
Chaplains, VIPS, PSCC and Trail Watch).
• Provided 4 public tours of public safety facilities.
• Staff participated in 9 police and 27 fire training sessions.
• Staff completed 9 pre-incident plans for community locations.
• Staff completed 24 fire inspections in the community.
ADMINISTRATION 2017 2016 2017/2016
Category Q1 Q1 Comparison
Police Reports 1,131 973 158
Fire Reports 73 137 (64)
Background Checks 27 85 (58)
Permit to Purchase 51 89 (38)
Restraining and Protection Court
Orders 54 26 28
ACE 132 299 (167)
Burn Permits 3 7 (4)
Lino Lakes Public Safety
One Vision. One Mission.
John Swenson
Public Safety Director
Quarterly Update
Ending 3/31/2017
One Vision. One Mission.
The mission of the Lino Lakes Public Safety Department
is to collaborate with the community to provide:
•a healthy and safe community;
•a focus on prevention;
•a commitment to life safety;
•aggressive pursuit of criminals;
•respectful communication;
•encouragement for volunteerism.
One Vision. One Mission.
First Quarter Statistics
One Vision. One Mission.
Average Response Time (emergency & non-emergency) 4 minutes, 49 seconds
YEAR Q1 Q2 Q3 Q4 TOTAL
2017 4,508 - - - 4,508
2016 3,950 3,760 4,130 4,481 16,321
CASE NUMBERS GENERATED
One Vision. One Mission.
•2016 Average response for medicals, 5 minutes, 17 seconds
•Police staff responded to all 169 medical calls for service (CFS) and POC fire
staff responded to 3 medical CFS.
YEAR Q1 Q2 Q3 Q4 TOTAL
2017 175 - - - 175
2016 151 130 170 169 620
2015 134 109 128 128 499
MEDICAL CALLS FOR SERVICE
One Vision. One Mission.
NFR'S 2017/2016
CODE DESCRIPTION P/FF POC P/FF POC Comparison
100 Fire 5 5 6 6 (1)
200 Overpressure Explosion, Overheat - No Fire - - - - -
300 Rescue & EMS Incidents 28 21 12 10 16
400 Hazardous Conditions - No Fire 8 1 7 3 1
500 Service Call 9 5 12 2 (3)
600 Good Intent Call 10 8 6 5 4
700 False Alarms & False Calls 13 - 17 3 (4)
800 Severe Weather & Natural Disaster - - - - -
900 Special Incident Type - - - - -
TOTAL 73 40 60 29 13
P/FF = Police/Firefighter POC = Paid On Call Firefighters
Q1 2016
* Please note no medical CFS are included in this table except motor vehicle accident
FIRE DIVISION
Q1 2017
One Vision. One Mission.
Q1 Q2 Q3 Q4 TOTAL
2017 5 - - - 5
2016 3 5 - 3 11
Q1 Q2 Q3 Q4 TOTAL
2017 5 - - - 5
2016 1 2 - 5 8
MUTUAL AID GIVEN
MUTUAL AID RECEIVED
One Vision. One Mission.
CRIMINAL OFFENSES 2017 2016 2017/2016
Part 1 Offenses Q1 Q1 Comparison
Homicide - - -
Rape 1 - 1
Robbery - - -
Aggravated Assault 4 3 1
Total Violent Crimes 5 3 2
Burglary 4 4 -
Larceny 31 42 (11)
Auto Theft - 1 (1)
Arson - - -
Total Property Crimes 35 47 (12)
TOTAL PART 1 OFFENSES 40 50 (10)
One Vision. One Mission.
2017 2016 2017/2016
Part 2 Offenses Q1 Q1 Comparison
Other Assault 23 12 11
Forgery/Counterfeiting 1 - 1
Fraud 13 29 (16)
Embezzlement - - -
Stolen Property 4 2 2
Vandalism 11 22 (11)
Weapons Violations 3 4 (1)
Prostitution - - -
Other Sex 3 3 -
Narc Drug Laws 58 55 3
Gambling - - -
Family/Children 1 4 (3)
DWI 40 46 (6)
Liquor Laws 5 3 2
Disorderly Conduct 13 12 1
Other 26 29 (3)
TOTAL PART 2 OFFENSES 201 221 (20)
One Vision. One Mission.
ARRESTS 2017 2016 2017/2016
Part 1 Arrests Q1 Q1 Comparison
Homicide - - -
Rape - - -
Robbery - - -
Aggravated Assault 4 3 1
Total Violent Crimes 4 3 1
Burglary 2 2 -
Larceny 7 10 (3)
Auto Theft - - -
Arson - - -
Total Property Crimes 9 12 (3)
TOTAL PART 1 ARRESTS 13 15 (2)
One Vision. One Mission.
2017 2016 2017/2016
Part 2 ARRESTS Q1 Q1 Comparison
Other Assault 19 8 11
Forgery/Counterfeiting - - -
Fraud - 1 (1)
Embezzlement - - -
Stolen Property 3 2 1
Vandalism 5 1 4
Weapons Violations 2 3 (1)
Prostitution - - -
Other Sex 1 - 1
Narc Drug Laws 52 52 -
Gambling - - -
Family/Children - 1 (1)
DWI 38 45 (7)
Liquor Laws 4 2 2
Disorderly Conduct 5 5 -
Other 11 15 (4)
TOTAL PART 2 ARRESTS 140 135 5
One Vision. One Mission.
YEAR Q1 Q2 Q3 Q4 TOTAL
2017 23 - - - 23
2016 26 18 17 17 78
2015 11 13 18 20 62
FELONY CASE FILE SUBMISSIONS
ADMINISTRATION 2017 2016 2017/2016
Category Q1 Q1 Comparison
Police Reports 1,131 973 158
Fire Reports 73 137 (64)
Background Checks 27 85 (58)
Permit to Purchase 51 89 (38)
Restraining and Protection Court
Orders 54 26 28
ACE 132 299 (167)
Burn Permits 3 7 (4)
One Vision. One Mission.
1st Quarter Notable Events
One Vision. One Mission.
Staff participated in the following community engagement activities:
•On January 12, 2017 staff met with Cub Scout Pack 692 and discussed their role as a first
responder.
•On January 31, 2017 staff conducted a Heart Safe Training at Rehbein Transportation.
•On February 2, 2017 staff provided a Fraud and ID Theft Awareness Presentation at
Living Waters Church in Lino Lakes.
•On February 25, 2017 staff participated in the Polar Plunge benefitting Minnesota Special
Olympics.
•The week of February 27, 2017 Lino Lakes hosted Standardized Field Sobriety Training
at Fire Station #2.
•On February 27, 2017 staff organized and participated in the First Annual Guns & Hoses
Hockey game. Proceeds raised were donated to Officer Down Memorial Fund. Proceeds
for next year’s game will be donated to a fire related non-profit.
Q1 Notable Department Actions
One Vision. One Mission.
•On March 8, 2017 staff participated in a Law Enforcement Education and Employment Fair at
Century College.
•On March 25, 2017 staff conducted a Community Emergency Response Team (CERT) Basic
Training Course where volunteers become trained to respond in our community during a
disaster.
•Conducted 23 training/meetings with volunteer groups, (Reserves, CERT, Explorers,
Chaplains, VIPS, PSCC and Trail Watch).
•Provided 4 public tours of public safety facilities.
•Staff participated in 9 police and 27 fire training sessions.
•Staff completed 9 pre-incident plans for community locations.
•Staff completed 24 fire inspections in the community.
Q1 Notable Department Actions –Continued
One Vision. One Mission.
2017 Areas of Focus:
•Expand fire prevention programs
•Research body worn camera technology
•Re-institute the Public Safety Citizens Academy
•Continue training all police staff on crisis intervention
and de-escalation techniques
•Research staffing levels
•Plan and build out training mezzanine at Fire Station 2
Item #8
Monthly Progress Report
May 1, 2017
Item Last Action Taken Staff Status
Digital Scanning Project 4/10 /17 – Council approved hiring
Thomas DeBilzan for the scanning
operator position
Julie Mr. DeBilzan started April
13th
White Bear Lake Restoration
Assn. v. Dept. of Natural
Resources (DNR)
8/25/16 – The NE Metro Water Summit
Group met to discuss a draft JPA that
would create a coalition of cities to work
together as one voice with regards to
water supply issues in the northeast metro
area.
Jeff The trial was held March 6-
24 and we’re waiting for the
judge’s ruling
Location of Veteran’s
Memorial
12/5/16 – The American Legion
expressed in a letter what its preferred
location was, although there was some
confusion about whether they meant
the undeveloped land at Legacy of
Woods Edge or in front of city hall
Mike
The mayor confirmed that
the Legion’s preferred site
was in front of city hall
Upgrade of HD
Audio/Visual Equipment
in Council Chambers and
Control Room
3/13/17 – Council approved Technical
Services Contract with Z Systems for
consulting, design, and engineering
services
Jeff Z Systems is working on the
design
Channel 16 Upgrade 10/4/16 – NMTV Operations
Committee agreed that the local
government channels needed more
attention
Jeff
Executive Director Heidi
Arnson was present at the
March 6th work session to
provide an update
Updates are shown in italics.