HomeMy WebLinkAbout04-07-14 Council PacketWORK SESSION AGENDA
CITY OF LINO LAKES
Monday, April 7, 2014
CITY COUNCIL WORK SESSION
Community Room (not televised)
5:30 P.M.
1. Anoka County Assessor Alex Gugenberger, Board of Appeal Review
2. Talan Ridge Residential Development (Regular Agenda Item), Katie Larsen
3. Bee Ordinance Discussion, Katie Larsen
4. Charter Commission Correspondence
- budget request
- Joint meeting with City Council
5. Tart Lake Road Traffic Study, Jason Wedel
6. Community Room Conference Call/Audio Streaming, Julie Bartell
7. Monthly Progress Report, Jeff Karlson
Review Regular Agenda
Adjourn
2014
ASSESSOR’S
REPORT
BOARD OF APPEAL AND
EQUALIZATION
Anoka County City of Lino Lakes
2014 Local Board of Appeal and Equalization
Agenda
April 28, 2014
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 2014 board is to review the assessment as
of January 2, 2014, which will be used to compute the property taxes payable
in 2015. Prior years’ assessments or taxes (including taxes payable in 2014)
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.)
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Anoka County City of Lino Lakes
Lino Lakes Assessment Staff
Peggy Nordrum Residential Appraiser
Ken Jagusch Residential Appraiser
Dan Eischens Commercial Industrial Appraiser
Molly Johnson Apartment Appraiser
Mike Sutherland County Assessor
2014 Assessment Calendar
Jan 2 2014 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 14 2014 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 2013 (payable 2014) Assessment
May 1 Final Day to File an Application for Green Acres
May 15 First Half of Payable 2014 Real Estate Tax is Due
May 29 Final Day to Apply for Manufactured Home Homestead
Jun 11 State Board of Equalization
Jun 16 County Board of Appeal and Equalization
Jun 28 2014 Assessment Finalized (After CBAE Adjourns)
Jul 1 Ownership Deadline for Tax Exempt Status
Aug 15 Final Day to File for 2014 Property Tax Refund
Aug 31 First Half of Payable 2014 Manufactured Home Tax is Due
Sep 1 2014 Abstract Due to Department of Revenue
Oct 15 2nd Half of Payable 2014 Tax is Due*
Nov 15 2nd Half of Payable 2014 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 Agrucultural and Manufactured Home, those are due on November 15th.
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Anoka County City of Lino Lakes
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.
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Anoka County City of Lino Lakes
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 2013 assessment which was used for tax calculations this year (2014) was based on transactions
that closed between October 1, 2011 and September 30, 2012. Property owners were notified of their
2013 value on their Notice of Valuation and Classification (also referred to as a valuation notice).
The notices were mailed out in March of 2013 in the same envelope as the 2013 tax statement. The
appeals process took place at the municipal level during the month of April of 2013 and at the county
level in June of 2013. At this point, if a property owner wishes to appeal their 2013 assessment (for
taxes payable 2014) their only option is to file a tax court petition. This must be done no later than
April 30, 2014.
The 2014 assessment has just been completed and the valuation notices were mailed the week of
March 14th. This is the assessment that will be used for tax calculations next year for taxes payable
in 2015. The sales period associated with this assessment is October 1, 2012 thru September 13,
2013. 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 2014 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, 2012 and September 30, 2013
have been used to determine valuations for the 2014 assessment, for taxes payable in 2015. And by
the time you are paying your 1st half real estate tax on May 15 of, 2015, 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, 2010
to January 2, 2012 2013
September 30, 2011
October 1, 2011
to January 2, 2013 2014
September 30, 2012
October 1, 2012
to January 2, 2014 2015
September 30, 2013
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Anoka County City of Lino Lakes
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.
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Anoka County City of Lino Lakes
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.
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, 2012 through
September 30, 2013, except for Lino Lakes, where the assessor decided to use
January 1, 2013 to December 31, 2013. Given the upward trend in market that
began late in 2013, the 2014 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.
So 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.
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
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
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
Resulting 2013 Tax Calculations Resulting 2014 Tax Calculations
2013 Assessment 2014Assessment
Tax Payable 2014 Tax Payable 2015
2013 Tax Rate Calculation 2014 Tax Rate Calculation
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
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Anoka County City of Lino Lakes
2014 Assessment Statistics
With development slowing down, the complexion of the city has remained constant in recent years.
As of January 2, 2014 there were 8,020 parcels in the City. This total includes:
6913 Residential Parcels
96 Manufactured Home Parcel
196 Commercial Industrial Parcels
674 Tax Exempt Parcels
125 Personal Property Parcels
8 Apartment Parcels
7 Railroad Parcels & Utility Parcels
Residential
86.20%
Manufactured
Home
1.20% Commercial
Industrial
2.44%
Tax Exempt
Tax Forfeit
2.80%
Personal
Property
Utility
.10%
Agricultural
.10%
Exempt
8.40%
Distribution of Parcel Count by Property Type
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Anoka County City of Lino Lakes
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.
8
Anoka County City of Lino Lakes
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 2013 there were 1,451 properties reviewed.
This map illustrates the 2013 (2014 assessment) residential review area and the projected
residential review area for 2014 (2015 assessment).
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Anoka County City of Lino Lakes
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.
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Anoka County City of Lino Lakes
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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Anoka County City of Lino Lakes
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 2013 study period for the 2014 assessment, we recorded
7,211 sales countywide of all property types. Of these sales, only 3,160 were considered "arms-
length" transactions. The remaining 4,051 sales not considered arms-length would include
foreclosure sales, bank sales, sales involving government entities and sales between related
parties.
During the 2013 Sales Period the total number of transactions rose by 993, or 13.8%. The
number of non-arms-length transactions (mostly foreclosure sales) rose only 99, or 2.44%. We
believe that this is reflective of the recovery that we’ve been hearing about in the media.
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 2012 thru September
2013. These numbers were then time adjusted based on the time adjustment supplied by the
Department of Revenue.
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Anoka County City of Lino Lakes
Growth and Decline in Property Values
2004 to 2014
(Total does not include manufactured homes, personal property, utilities, exempt or tax forfeit property values.)
Residential Commercial Industrial Total Percent
Year Property Property Estimated of
Value Value Market Value Change
2014 $1,647,976,800 $132,631,400 $1,780,608,200 10.7%
2013 $1,478,809,900 $129,004,800 $1,607,814,700 -0.7%
2012 $1,480,988,700 $137,442,300 $1,618,431,000 -6.9%
2011 $1,583,277,300 $155,488,900 $1,738,766,200 -5.0%
2010 $1,651,198,900 $179,463,200 $1,830,662,100 -8.9%
2009 $1,816,215,700 $193,442,000 $2,009,657,700 -5.9%
2008 $1,929,960,400 $204,597,800 $2,134,558,200 3.7%
2007 $1,873,327,500 $185,403,200 $2,058,730,700 4.6%
2006 $1,800,319,200 $167,297,500 $1,967,616,700 5.5%
2005 $1,715,519,200 $149,418,900 $1,864,938,100 13.9%
2004 $1,513,665,700 $123,115,600 $1,636,781,300 NA
$0
$250,000,000
$500,000,000
$750,000,000
$1,000,000,000
$1,250,000,000
$1,500,000,000
$1,750,000,000
$2,000,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Citywide Residential Assessed Value
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Anoka County City of Lino Lakes
Market Value Effect of New Improvements
The next example is a more detailed breakdown of changes for the 2014 assessment as compared to
the 2013 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 9.9%. When new construction was accounted for, the overall increase changed to
10.7%.
(Total does not include manufactured homes, personal property, utilities, exempt or taxes forfeit property values.)
2014 Percent of 2014 Percent of
2013 Estimated Change Estimated Change
Total Market Value 2013 to 2014 2014 Market Value 2013 to 2014
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 $1,478,809,900 $1,637,399,100 9.7%$10,577,700 $1,647,976,800 10.3%
Commercial
Industrial $129,004,800 $129,550,200 0.4%$3,081,200 $132,631,400 2.7%
Total $1,607,814,700 $1,766,949,300 9.9%$13,658,900 $1,780,608,200 10.7%
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Anoka County City of Lino Lakes
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.
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Anoka County City of Lino Lakes
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.
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Anoka County City of Lino Lakes
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.
17
Anoka County City of Lino Lakes
Current Sales Study Statistics
The following statistics are based upon ratios calculated using 2014 pay 2015 market
values and October 2012 thru September 2013 sales. These are the ratios that our office
uses for countywide equalization, checking assessment accuracy, and predicting trends in
the market.
2014 Anoka County
Residential Sales Ratio
Statistics
Median Ratio 93.19
Mean Ratio 94.09
Coefficient of Dispersion on Median 7.51
Price Related Differential 1.02
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Anoka County City of Lino Lakes
Anoka County Ratio Study – 2014 Assessment
Assessment Year 2014 2013 2012 2011 2010
Municipality #Median Coeff #Median Coeff #Median Coeff #Median Coeff #Median Coeff
Andover 296 93.4 6.7 224 94.3 5.8 156 94.6 7.0 220 94.5 5.6 145 95.9 5.7
Anoka 104 93.4 8.9 87 94.9 8.8 65 94.8 8.4 83 94.5 7.6 61 95.5 8.1
Bethel 1 142.7 0.0 1 94.5 0.0 1 94.6 0.0 3 98.8 5.6 3 97.9 2.0
Blaine 656 93.2 6.9 456 94.3 7.7 313 94.4 7.3 400 95.4 7.1 344 95.6 8.7
Centerville 47 95.3 7.0 32 94.4 5.6 16 94.8 5.1 23 91.8 10.2 31 94.5 5.8
Circle Pines 36 93.8 6.8 45 94.3 7.5 31 94.4 7.8 27 95.3 7.4 33 93.8 7.0
Columbia Heights 175 92.4 9.6 125 94.6 11.2 98 94.1 8.5 106 96.2 9.4 128 96.5 10.2
Columbus 18 93.5 6.9 18 95.4 7.1 8 94.5 3.5 16 95.9 9.6 18 94.0 6.9
Coon Rapids 449 93.3 7.1 314 94.8 6.6 203 94.5 6.2 247 94.5 5.6 275 94.8 8.3
East Bethel 86 96.8 7.3 81 95.1 8.2 50 94.9 7.9 52 96.1 6.4 35 93.7 7.4
Fridley 163 92.4 8.0 107 94.3 6.6 90 94.6 8.2 117 95.0 7.4 126 94.4 9.9
Ham Lake 152 92.4 7.5 102 94.5 9.5 61 94.5 8.6 72 94.4 8.8 53 95.7 7.5
Hilltop 0 - - - - - - 0 - - - - - -0 - - - - - -1 102.3 0.0 0 - - -- - -
Lexington 7 95.1 8.2 7 94.6 13.9 4 94.3 6.1 5 96.1 8.1 7 96.2 3.8
Lino Lakes 174 93.2 7.5 133 94.5 7.7 94 94.0 8.0 108 95.2 6.7 78 95.1 7.9
Linwood 37 94.3 12.7 25 95.5 11.0 15 94.5 6.8 23 97.2 9.3 15 96.6 6.4
Nowthen 29 93.7 7.3 28 94.5 10.9 6 94.6 4.0 19 94.4 10.5 15 95.3 16.0
Oak Grove 62 93.5 8.6 37 94.5 10.3 28 94.0 7.5 33 94.5 9.2 22 95.0 8.9
Ramsey 192 93.1 6.9 128 94.7 6.9 92 94.0 8.2 109 94.1 7.4 105 96.1 6.7
Spring Lake Park 57 96.6 6.8 27 95.5 7.7 14 94.1 5.7 36 95.1 9.4 30 92.1 7.5
St. Francis 71 93.7 8.6 27 94.5 12.2 25 94.5 6.9 34 95.2 6.3 24 97.2 6.6
County Total 2812 93.4 7.5 2004 94.5 7.7 1370 94.5 7.4 1734 94.9 6.7 1548 95.3 8.2
Differential 101 102 101 101 102
Assessment Year 2009 2008 2007 2006 2005
Municipality #Median Coeff #Median Coeff #Median Coeff #Median Coeff #Median Coeff
Andover 191 93.0 6.4 248 94.4 4.4 370 93.3 4.9 550 94.5 4.2 591 95.4 23.6
Anoka 75 94.5 7.0 132 94.2 5.4 223 94.4 6.7 257 94.9 7.1 330 94.4 6.8
Bethel 3 95.5 3.9 8 94.2 7.3 10 91.1 4.8 8 94.5 7.4 23 99.9 27.7
Blaine 325 94.8 5.7 590 94.0 6.2 868 93.6 5.5 1007 94.4 5.5 1428 95.7 17.6
Centerville 34 95.8 6.1 45 95.3 4.5 75 93.6 7.5 84 94.7 6.3 106 93.7 9.1
Circle Pines 32 94.1 7.1 54 94.7 4.6 70 96.7 5.5 91 94.6 4.8 174 94.6 7.5
Columbia Heights 134 94.6 8.3 194 94.6 9.1 294 94.0 7.3 380 94.6 8.3 383 91.9 11.5
Columbus 26 94.7 7.2 20 97.7 7.0 29 96.4 11.2 29 99.8 18.2 40 93.3 9.3
Coon Rapids 369 94.4 5.8 613 93.7 4.9 1000 93.7 5.2 1268 94.5 5.8 1488 94.3 36.6
East Bethel 51 92.4 8.0 83 94.2 9.1 137 97.2 5.9 176 95.7 17.7 202 92.0 13.8
Fridley 160 94.4 8.0 253 94.7 6.8 317 93.4 6.1 429 94.7 8.4 441 98.0 7.7
Ham Lake 77 94.4 8.0 97 93.6 6.3 182 93.8 7.6 191 94.5 6.4 312 97.0 43.4
Hilltop 0 - - -- - -1 96.6 - - -1 86.0 - - -3 93.0 1.4 3 93.0 18.1
Lexington 5 94.5 6.0 13 93.2 8.9 25 92.9 9.3 30 94.3 7.2 23 95.2 7.9
Lino Lakes 107 93.8 6.6 178 94.6 6.5 235 94.4 8.8 276 94.6 6.5 284 92.5 17.6
Linwood 20 93.8 8.1 51 95.7 9.4 85 91.0 16.2 68 94.4 9.3 75 94.3 23.5
Nowthen (fka Burns)7 92.4 6.7 31 96.7 7.6 35 90.5 9.0 44 94.2 5.2 91 95.2 51.8
Oak Grove 36 94.7 9.1 64 93.8 8.1 94 93.2 11.3 116 94.9 8.4 129 97.0 11.8
Ramsey 139 93.9 7.2 220 94.7 5.8 315 93.7 6.9 379 94.6 6.7 561 95.7 13.7
Spring Lake Park 42 94.8 6.7 59 93.6 4.8 69 96.1 4.8 87 94.5 8.8 112 94.9 6.4
St. Francis 32 94.0 4.5 87 94.7 5.0 129 93.7 4.3 158 94.7 4.3 203 96.9 31.7
County Total 1865 94.3 6.9 3041 94.3 6.1 4,563 93.8 6.3 5,632 94.5 6.3 7,000 95.2 21.7
Differential 101 101 99 101 111
Residential Single Family Sales Ratio History
2005 - 2014
19
Anoka County City of Lino Lakes
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.
20
Anoka County City of Lino Lakes
ADDENDA
21
Anoka County City of Lino Lakes
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
22
Anoka County City of Lino Lakes
270.12 ST ATE 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.
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Anoka County City of Lino Lakes
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 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 without 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
24
Anoka County City of Lino Lakes
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.
25
Anoka County City of Lino Lakes
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
26
Anoka County City of Lino Lakes
owned or leased by the cooperative. For purposes of taxation, the assessor shall value a unit owned
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
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Anoka County City of Lino Lakes
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 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
28
Anoka County City of Lino Lakes
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.(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
29
Anoka County City of Lino Lakes
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 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
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Anoka County City of Lino Lakes
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
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
31
Anoka County City of Lino Lakes
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 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
32
Anoka County City of Lino Lakes
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 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
33
Anoka County City of Lino Lakes
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
34
Anoka County City of Lino Lakes
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
35
Anoka County City of Lino Lakes
be used for homestead purposes. The market value of class 1a property must be
determined 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
36
Anoka County City of Lino Lakes
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 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
37
Anoka County City of Lino Lakes
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 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
a ssessor 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 application 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
38
Anoka County City of Lino Lakes
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, 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
39
Anoka County City of Lino Lakes
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 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 class
40
Anoka County City of Lino Lakes
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 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
41
Anoka County City of Lino Lakes
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 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 349.12, 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
42
Anoka County City of Lino Lakes
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 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
subitem (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
43
Anoka County City of Lino Lakes
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 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
44
Anoka County City of Lino Lakes
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 Administration 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); 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
45
Anoka County City of Lino Lakes
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.
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.
46
Anoka County City of Lino Lakes
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
47
Anoka County City of Lino Lakes
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
48
Anoka County City of Lino Lakes
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.
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
49
Anoka County City of Lino Lakes
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
50
Anoka County City of Lino Lakes
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, encrustational 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.
CURABLE 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
51
Anoka County City of Lino Lakes
the 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 unaccep-table
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 superadequacies 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.
52
Anoka County City of Lino Lakes
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.
53
Anoka County City of Lino Lakes
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.
54
Anoka County City of Lino Lakes
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.
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).
55
Anoka County City of Lino Lakes
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.
• 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.
56
Anoka County City of Lino Lakes
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.
On the following two pages is a sample Valuation Notice.
57
Anoka County City of Lino Lakes
Sample Valuation Notice Front
58
Anoka County City of Lino Lakes
Sample Valuation Notice Back
59
Anoka County City of Lino Lakes
More housing statistics may be found on the websites of local area
realtor associations. The following links will take you to two helpful
websites.
St. Paul Area Association of Realtors
http://www.spaar.com/
SPAAR 2012 Annual Report
http://www.spaar.com/_uls/resources/SPAAR_ANN_2012.pdf
Minneapolis Area Association of Realtors
http://mplsrealtor.com/market.aspx
MAAR 2012 Annual Report
http://mplsrealtor.com/downloads/market/RREAR/RREAR.pdf
60
WS – Item #3
WORK SESSION STAFF REPORT
Work Session Item No. 3
Date: April 7, 2014
To: City Council
From: Katie Larsen, City Planner
Re: City Ordinance on the Keeping of Bees
Background
The City Council asked staff to compile information regarding the City ordinance as it
relates to the keeping of bees.
Section 1, Subd. 2.B defines animals as follows:
Animals, Domestic. Any animal commonly accepted as a domesticated
household pet. Unless otherwise defined, such animals shall include dogs, cats,
caged birds including pigeons, gerbils, hamsters, guinea pigs, domesticated
rabbits, fish, non-poisonous, non-venomous and non-constricting reptiles or
amphibians, and other similar animals.
Animals, Farm. Any animal commonly associated with a farm or performing
work in an agricultural setting. Unless otherwise defined, such animals shall
include members of the equestrian family (horses, mules), bovine family (cows,
bulls), sheep, poultry (chickens, turkeys), fowl (ducks, geese), swine (excluding
Vietnamese pot-bellied pigs), goats, bees, and other animals associated with a
farm, ranch, or stable.
Per the City ordinance, bees are considered farm animals. Keeping of farm animals are
allowed on properties zoned R, Rural and R-X, Rural Executive. No permit is required.
The City currently has over 8,000 acres of property zoned R, Rural or R-X, Rural
Executive which allows for the keeping of bees. This represents nearly 38% of the City’s
total acreage (21,267 acres). R, Rural or R-X, Rural Executive parcel sizes range from
anywhere 0.5 acres to 40+ acres. The two most recent requests came from residents who
live on properties zoned single family and are 0.36 to 0.41 acres in size.
Staff’s research on other community ordinances related to bee keeping found there is no
standard regulation. Ordinances varied on lot size requirements, zoning districts,
licensing, setbacks etc.
1
Requested Council Direction
Bee keeping is allowed on more than 8,000 acres of rurally zoned property within the
city. Staff does not recommend amending the ordinance to allow for bee keeping in other
zoning districts.
Attachments
1. Zoning Map
2
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16
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1313
11
17
3128
1214
25
24
27
22
1618 13
13
10
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18
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4A
1
AUD SUB
NO 100
HIGHLAND MEADOWS
WEST 2ND
ROHAVIC
OAKS
C O L O NIAL WOODS T R A P P E R S
C R O S S I N G
11TH
RESHANAU
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AUD SUB
NO 107
B L U E B I L L
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NO 03
SUNRISE
MEADOWS
ARTHUR E THOM
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NO 04
5TH ADD
S U R F S I D E A D D
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AUD SUB
NO 046 (REV)GOLDENS RICE LAKE TERRACE 4TH ADD
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2ND AD
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AUD SUB
NO 134
HIGHLAND MEADOWS
WEST 3RD
P I N E R I D G E
2 N D A D D
APOLLO BUSINESS
PARK NO 2
ULMERS RICE
LAKE 2ND ADD
LAKES ADD
NO 01
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NO 138
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NO 047 (REV)
BUECHLER EST
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REG LAND SURVEY
NO 211
RO
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REG LAND
SURVEY
NO 112
RICE LAKE E S T ATE S CAROLES
ESTATES
2ND ADD
PIN E HAVEN C L E ARWATER CRE EK BUS CT R SCHOOL
SUBDIVISION
SUNSET
ESTATES
LEXINGTON
PARK
LAKE
VIEW
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ADD
SHORES OF
MARSHAN LAKE
REG LAND SURVEY
NO 182
TWILIGHT ACRES
APOLLO
BUSINESS PARK
AUD SUB NO 056
SUNSET OAKS
AUD SUB
NO 055 (REV)
AUD SUB
NO 049 (REV)
AUD SUB
NO 151
STONEYBROOK
WO
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GL
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REG LAND SURVEY
NO 220
PINE GLEN
Turnberry
Crossing
Willow Ponds
of Lino Lakes
Marshan
Meadows
Marshan
Estates
R
R
R
R
R
R
R
R
R-BR
LI
R-BR
PSP
R
R
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R-X
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R-1
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LI
R-1X
R-1X
LI
GB
R
PUD
Ord. 08-06
Res. 06-137
GB
R-1
R-1X
R-1
GI
PSP
PSP
R-4
R-1
LI
R-6
GB
R-1
GB
GB
R-1XR-1X
Ord. 13-01
Res. 01-113
R-1X
PSP
PSP
PSP
R-1X
Ord. 07-02
R-1X
R-3
LI
PUD
Ord. 12-03
Res. 03-60
R-1
R-X
Ord. 05-03
R-1X
Ord. 13-05
PUD
Ord. 04-04
Res. 04-33
GB
Ord. 04-05
R-1X
R-1
Ord. 08-99
Res. 02-144
LI
LI
R-1X
Ord. 02-08
GB
R-1X
R-3
R-1
Ord 01-97
R-1
Ord 01-97
R-1X
GB
R-3
GB
LI
NB
LB
GB
R-4
NB
GB
Ord. 01-05
R-3
Ord. 20-03
Res. 03-142
NB
R-1
GB
PUD
Ord. 12-04
Res. 04-58
R-1X
R-1X
Ord. 18-04
Res. 04-94
GB
R-3
PUD
Ord. 17-03
Res. 03-134
GB
Ord. 08-02
Res. 02-88
R-3
Ord. 10-04
GB
R-3
Ord. 02-04
NB
Ord. 10-06
R-1
Ord. 06-05
R-1X
Ord. 19-04
Res. 04-95
R-1
Ord. 16-03
Res. 03-120
NB
PSP
GB
GB
R-X
R
R-1
PUD
Ord. 26-04
R-2
R-1
R-1
R-X
R-1
Ord. 05-07
R-2
PSP
R-1
R-1
R-1
GB
R-1X
Rondeau Lake
100-yr 888.1
Wilkinson
Lake
OHWL 895.2
Cedar Lake
OHWL 892.9
Baldwin Lake
OHWL 883.1
100-yr 886.1
Bald Eagle Lake
OHWL 911.0
100-yr 912.6
Rice Lake
OHWL 883.1
100-yr 886.0
Marshan Lake
OHWL 883.3
100-yr 886.1
Peltier Lake
OHWL 884.7
100-yr 887.0
Centerville Lake
OHWL 885.0
100-yr 886.3
George Watch Lake
100-yr 886.1
Reshanau Lake
OHWL 883.5
100-yr 886.0
Otter Lake
OHWL 911.5
100-yr 912.6
Amelia Lake
OHWL 908.1
100-yr 910.0
A r a b i a n
C
i
r
c l
e
Teck la Court
Bl a ck Du ck Co urt
E v a
S t
Tr a p p e r s C o u r t
G r a y H e r o n
D r i v e
Muskrat Run
J o s e p h
C o u r t
Highla n d C o u r t
Wo o d D u c k T r a i l
C o y o t e
C o u r t
M a l l a r d L a n e
S tagec o a c h
T r
l
T
a
r
t
C
o
u
r
t
Carpenter Place
Town Cente r P a r k w a y
Gladstone Cir cle
Peregrin
e C i r c l e
F l o r a C o u r t
Lacasse Court
Cedar St W
L
a
c
a
s
s
e
C
ir
c
l
e
K i l l d e e r
D r i v e
D e l i n a C i r c l e
Pony Court
G l e n
C i r c l e
A l b e r t
C o u r t
R
e
d
H
a
w
k
T
r
a
i
l
Velvetleaf Lane
L a m o t t e D r
Shadow Court
A qua
C
i
r
P i n to La
n
e
E l m c r e s t
A v e
N
Fox Cove
B e h m
L a ne
Kelly St
Oakvi e w C o u r t
Mustang Court
S i o u x L a ne
Palomi
n
o
L
a
n
e
S o u t h
G l e n Trail
C a s s i o p e i a
C o u r t
L
e
a
C
o
urt
C a r i b o u
C i r c l e
T
e
r
r
a
C
o
u
r
t
Appaloosa Court
Park Ct
Oak
C
o
u
r
t
T
e
l
e
L
a
n
e
2 0 t h
A v e
S
Snow Owl Circle
R
i
c
e
Court
Timberwolf TrailB
l
a
c
k
D u c k
C i r c l e
81st St W
Pon d v i e w C i r c l e
A
p
o
l
l
o
C
t
T
ra
p
p
e
r
s
C
rossing S
James Street
Post Road
Sunflow er Lane
P
a
r
t
r
i
d
g
e
C
o
urt
Lois Lane
G o r d o n
A v e n u e
N
C
e
n
t
u
r
y
T
r
l
S
h
etland Ln
P a i n t e d
T u r t l e
R o a d
Egret La n e
Bloom Court
L
inda C o u r t
Durango Point
Northern Lights Blvd
C
h
o
k e cherry Road
Rohavic Lane
H
e
a
t
h
e
r
C
o
u
r
t
N
S
chlavin Court
4th
Ave
2 n d
A v e n u e
A n t e l o p e
D r i v e
S h e l i a
A v e
M o u r n i n g
D o v e
R o a d
O a k
H ollow Lane
K i n g f i s h e r
C o u r t
Sherwood Lane
Gl enview A venue
Buckthorn Lane
Parkvi ew Dri ve
D a n u b e
S t r e e t
Elm Street
S u n r i s e
R o a d
Fox Road
Diane Street
Cherok
e
e
T
r
a
i
l
O s p r e y
C o u r t
Deer Pass Trai l
S
t
e
l
l
a
L a n e
R
i
c
e
L
a
k
e
C
o
u
r
t
B eaver C
i
r
c
l
e
Ravens Court
R o y a l
P i n e s P l a c e
T o m a h a w k
T r a i l
Beaver Trail
T o t e m
T r a i l
Barbara Lane
4t
h
A
v
e
A r t h u r Ct
Mergans
e
r
C
o
u
r
t
Lantern Lane
W h i t e t a i l
T r a i l
Morgan Ln
Canfield Road
O a k w o o d
D r i v e
T amarack Lane
W o o d c huck Court
Lois Lane
P
r
a
i
r
i
e
Flower Road
Greenwood Lane
R e d
B i r c h
C o u r t
W h i t e
B i r c h C o u r t
Praire View Place
L a n t e r n C i r c l e
H o l l y D r i v e N
B l a c k
D u c
k
D r i v e
S
M
e
a
d
o
w
C
o
u
r
t
O
a
k w o o d L a n e
Pine St
Elm Street
E l m c r e s t
A v e
N
Red C lover Lane
Iverson Co u r t
Smoketree Lane
Wildflower Drive
Bradley Street
Centur y Trl
Fair mont Dr iv e
M a i n
S t
74th Street
R
u
f
f
e
d
Gro
u
s
e
R
o
a
d
Tele Drive
2 n
d
A v e n u e
B l u e H e r o n D r i v e
Asp e n L a n e
Pal omino Lane
Gladstone Drive
T
e
a
l
C o u r t
Glenview Drive
P
e
ltier
Lake D r iv
e
H
o
l
l
o
w
L
a
n
e
J o n
A v e n u e
Connie Lane
Highland T r a il
N o r d i n
S t
Hudson T r a i l
L a u r e n e
A v e n u e
B i r c h
C o u r t
W a r e R o a d
Rondeau Lake Rd W
Forsham Lake Drive
B l a c k D u c k D r i v e
W i l
d
T
u r k e y T r a i l
64th Street
P a r tridge Place
Stella
Circle
Holly Drive E
White O
w
l
D
r
i
v
e
Cedar St E
S
h
e
r
m
a
n
L
a
k
e
R
o
a
d
S
i
o u x L o o k o u t
Coyote Trai l
77th Street W
Marc ia Lane
65th Street
B
l
a
c
k
b
i
r
d
L
a
n
e
L a k o t a
T r l
C h i p p e w a
T rail
7 9th Street W
Lacasse
D
r
i
v
e
Myrtle Lane
Riv e r B i r c h
P l a c e
Carl Stree t
Molitor Dr
R u s t i c L a n e
Cripple Cr e e k P a s s
Andall Street
Mustang La
n
e
T r a p p e r s
X i n g
N
W
o
o
d
s
E
d
g
e
B
l
v
d
F
a
wn L
a
n
e
W a r e
R o a d
F o x t a i l Court
H
o
k
a
h
D
r
i
v
e
H i ghland Driv
e
C o u n t r y
L a n e
Arlo Lane
W
o
o
d
c
h
uck
Circle
G l e n v i e w
L a n e
L
amotte Ci r
G
a
a
g
e
L
a
n
e
Kelly S t
Oak Lane
S h a d o w
L a k
e
D
r
i
v e
W
Whi t e O a k
R o a d
Lone s o m e P i n e T r ail
E
l
b
e
S
t
r
e
e
t
N
E
S u n r i s e
R o a d
R e i l i n g Road
B l u e b i l l
L a n e
B a l d w i n
L a k e
R d
S
a
n
d
h
i
ll
D
r
i
v
e
Lilac St
T
imberwolf Trail
Green Briar Drive
S a r g e n t C o u r t N
Tart Lake R o a d
Maple St
Ulmer Drive
Hokah Driv e
Linda Avenue
C
l
e
a
r
w
a
t
e
r
C
r
e
e
k
D
r
Marshan Lane
F o x t a i l D r i v e
P h e a s a n t
R u n
S
62nd St
H u n t e r s R idge
Deer w o o d
L a n
e
Orange St
K n o l l D r i v e
81st St E
Linda Lane
A
u
g
u
s
t
C
ir
c
l
e
Ojibway
P
a
Red Maple L a n e
A e n o n P l a c e
F o x R o ad
T a l l e
L a n e
P
h
e
asa
n
t
H
i
l
l
s
D
r
i
v
e
Evergreen Trail
F
o
x
C
ircle
Arrowhead Drive
B a l d
E a g l e
B o u l e v a r d
N
a
ncy
Driv
e
County Rd J
V i l li a g e D r i v e
1 2 t h
A v e
S
A p p a l o o sa L a n e
White Pine Road
Karth Road
C
l
e
a
r
water Creek
D
r
D e erwood La n e
J e a n n e
D r i v e
81st St E
77th S t r e e t W
Olive St
P a t t i
D r i v e
Marilyn Dri v e
L a k e v i e w
D r i v e
J a
n
e
A v e
S
u
n
r i
s e
D r i
v e
Linden Lane
Phelps Road
N o t t i n g h a m
L a n e
L
a k e v i e w
D r i v e
W h i p p o o r w i l l
L a n e
Hickory
P
l
a
c
e
C r y s t a l C o u r t
Vicky Lane
R o n d e a u
L a k e
R d
W
Thomas Street
Otter Lake Driv e
Henry Lane
S t al li on Lane
S n o w
O w l
L a n e
4 t h
A v e
W o o d l a n d D r i v e
P
elic
a
n
Pla
c
e
E l l e n C
o
urt
B a l d
E a g l e
B o u
l e
v
a r
d
Coun t r y L a k e s D r i v e
Woodridge
L
a
n
e
T i m o t h y
C t
2
n
d
A
v
e
n
u
e
W a r e
R o a d
M e a d o w v i e w
T r a i l
C a r o l e D r i v e
L i n d a C ircle
Rond e a u L a k e R d E
Market Pl a c e Drive
Re d F o x R d
R obinson Dr
S h e r m a n L a k e
R o a d
S
h
a
d
o
w
L
a
k
e
D
ri
v
e
W
S t o n e y b r o o k D r i v e
Pine St
Bla
c
k
D
uck
Driv
e
R
olling Hills D r i v e
R o n d e a u L a k e R d
E
L a n g e r L a n e
L e o n a r d
A v e n u e
R
i
c
e
L
a
k
e
L
a
n
e
R i
c e
L a k e
D r
i v
e
Diane Court
Holly Court E
Apollo Dr
S e r v i c e R o a d
Marvy Street
J
o y e r
L a
n
e
Hawthorn Road
Rehbein Street
77th Street E
S h a d o w
L a k e
D r i v e
E
Oak Lane
Old Birch Street
62nd St N
E l m c r e s t
A v e
N
C o u n t y
R d
5 3
4 t h
A v e
V a u g h a n
C o u r t
W
o
o
d
D
u
c
k
T
r
a
il
S h a d o w L a k e D r i v e W
H o
l
l y
D r i
v e
N
4 t h
A v e
Holly Drive E
Aqua Ln
M
e
a
d
o
w
v
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City of Lino Lakes
Zoning District Map
Lino Lakes
Community Development
600 Town Center Parkway
Lino Lakes, Minnesota 55014
Phone (651) 982-2400
City of Shoreview City of North Oaks White Bear Township
City of Columbus
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Map Document: (S:\KO\L\Linol\Common\gis\Maps\Zoning_Plot.mxd)
1/15/2010 -- 11:17:04 AM
Coordinate System:
Anoka County NAD83 Feet
Lambert Conformal Conic
Anoka County Parcel Data:
October 2009 Release
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HOUSE NUMBERING SYSTEM
Legend
Parcels
City of Centerville
M.U.S.A.
Streams
Lake
County Park
PDO Planned Development
ZONING
R Rural
R-X Rural Executive
R-1 Single Family Residential
R-1X Single Family Executive
R-2 Two Family Residential
R-3 Medium Density Residential
R-4 High Density Residential
R-6 Manufactured Home Park
LB Limited Business
GB General Business
NB Neighborhood Business
GI General Industrial
LI Light Industrial
R-BR Rural/Business Reserve
PSP Public Semi-Public
PUD
Maps are for illustrative purposes only.
Recent changes may not be included.
Land Use and Zoning Information
should be verified with City Staff.
0 2,000 4,0001,000
DRAWING SCALE IN FEET
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WS – Item #4
WORK SESSION STAFF REPORT
Work Session Item No. 4
Date: April 7, 2014
To: City Council
From: Julie Bartell, City Clerk
Re: Charter Commission Correspondence
Background
On March 12, 2014 the City Council forwarded to the Charter Commission for their
review two ordinances that would amend Chapter 8 of the Lino Lakes City Charter.
The City Council has also requested that the Commission agree to schedule a joint
session for the purpose of meeting with a facilitator to establish a “vision for success”
and help build an effective working relationship between the two groups.
Charter Commission Chair Connie Sutherland has forwarded the attached two letters in
response to these matters. Chair Sutherland will be at the work session to respond to
questions.
Requested Council Direction
Attachments
Two letters from the Lino Lakes Charter Commission
March 31, 2014
Mayor Jeff Reinert
600 Town Center Parkway
Lino Lakes, MN 55014
Mayor Reinert:
During the special meeting held by the Charter Commission on March 24, 2014 a motion was
presented and passed requesting funds for an external resource, Attorney Karen Marty, to aid
in reviewing the proposed ordinances. This request is to specifically provide the Commission
with this resource to act as a consultant for the two Ordinances (03-14 and 04-14) proposed by
the City Council with a specified time frame. We fully understand and appreciate that our
current 2014 budget of $1,500 is set aside for the Charter Commission specifically to frame and
amend.
The attached estimate of work clearly outlines that Attorney Marty will be researching and
reviewing the ordinances, and will be in attendance for no more than two hours at our regularly
scheduled meeting on April 10. There is also a specification that the actual invoice cannot
exceed this estimate.
We have negotiated a discounted rate with Attorney Marty as we are acutely aware of the
fiscal responsibility we have as tax payers in our community.
Due to the timing of our meeting, please let me know how the Charter Commission can
proceed in regard to this matter.
Sincerely,
Connie Sutherland
Chair, Lino Lakes Charter Commission
Enclosure: Estimate
CC: Julie Bartell, City Clerk
Kathryn Timm, Lino Lakes Charter Commission Vice Chair
Caroline Dahl, Lino Lakes Charter Commission Secretary
Marty Law Firm, LLC
3800 American Blvd W
Suite 1500
Bloomington, MN 55431
Phone 952-921-5859
Fax 651-294-1026
ESTIMATE
INVOICE #_______
DATE: 3/28/2014
TO:
Connie Sutherland
Chair, Lino Lakes Charter Commission
FOR:
See description for additional details related to ordinances 03-14 and
04-14 as presented via email by the Lino Lakes Charter Commission.
P.O. # N/A
DESCRIPTION HOURS RATE AMOUNT
Preparation for April 10 meeting (Read materials provided, check cross-
references, research) 2 $150 $300
Up to 2 hours of consulting at the Charter Commission meeting on April 10, 2014 2 $150 $300
Standard Rate: $225
Negotiated Rate for Lino Lakes Charter Commission: $150 per hour
TOTAL $600.00
The invoice for services would reflect actual hours in attendance at the April 10, 2014 Lino Lakes Charter Commission meeting. The total time
invoiced would not exceed 4 hours, which would require that the time spent at the meeting could not exceed the estimate of 2 hours.
Make all checks payable to Marty Law Firm, LLC
THANK YOU
March 31, 2014
Mayor Jeff Reinert
600 Town Center Parkway
Lino Lakes, MN 55014
Mayor Reinert:
During the special meeting held by the Charter Commission on March 24, 2014 a motion was
presented and passed that an hour agenda item be added to our regular meeting held on July
10. This agenda item would be to discuss the “vision for success” with yourself and the Council
members.
In preparation for this agenda item the Commission was looking for clarity around what a
successful discussion would entail. It is my understanding that this time would not be used t o
specifically discuss pending ordinances or other ballot language but rather potentially an
opportunity to discuss how we can better communicate between the two bodies perhaps
finding bridges towards mutual respect rather than disrepute.
Due to the timing of our next meeting, please provide your insight as to what the council would
like to accomplish as we move towards bringing the two bodies together in July.
Sincerely,
Connie Sutherland
Chair, Lino Lakes Charter Commission
CC: Julie Bartell, City Clerk
Kathryn Timm, Lino Lakes Charter Commission Vice Chair
Caroline Dahl, Lino Lakes Charter Commission Secretary
WS – Item #5
WORK SESSION STAFF REPORT
Work Session Item No. 5
Date: April 7, 2014
To: City Council
From: Jason C. Wedel, City Engineer
Re: Tart Lake Road Traffic and Speed Review
Background
The City has received a few complaints each year regarding perceived vehicle speeding and
cut through traffic on Tart Lake Road. The City had a traffic study done in 2009 and the
result of the study was that there wasn’t a significant speeding issue and recommended that
the City provide additional education to the residents in the area to help them better
understand traffic speeds.
This past summer, the City received several e-mails and phone calls again regarding
speeding on Tart Lake Road. These complaints triggered the idea of creating a Traffic
Safety Committee made up of various City staff to review and evaluate traffic safety
complaints as they are presented to the City. The committee contains staff from the
Engineering, Community Development, and Police departments.
In order to address speeding complaints it was decided by the Traffic Safety Committee that
we needed a process to evaluate complaints consistently throughout the City. We therefore
created a document that outlines the process for evaluating speeding concerns. A copy of
that process is outlined in the attached memo for your use.
Once the process for evaluating speeding concerns was agreed upon, we then conducted a
speed study for Tart Lake Road. The data was collected the week of August 12, 2013. The
results of the study and recommendations are shown in the attached memo.
Requested Council Direction
The recommendation from the Traffic Safety Committee was to increase police
enforcement of the area and to install drive feedback speed signs. The estimated cost to
install the driver feedback signs is $4,000 to $6,400 depending on the power supply for the
signs. Staff is asking for City Council direction on whether or not to pursue the installation
of the drive feedback signs.
Attachments
1. Memo on Speed Concern Evaluation Process
2. Memo on Tart Lake Road Traffic and Speed Review
Technical Memorandum
To: Jason Wedel, PE Copy:
City of Lino Lakes
From: Chuck Rickart, PE, PTOE
Date: January 7, 2014 File: WSB No. 2029-59
Subject: Speed Concern Evaluation Process - Tart Lake Road
The purpose of this memorandum is to provide a process to evaluate requests related to speed
concerns on City roadways. The primary goal is to have set guidelines and procedures in place
to address these concerns.
Following the outline of the process is an evaluation of a speed concern on Tart Lake Road
between Otter Lake Road (CR 84) and 24th Avenue/Elmcrest Avenue.
ROADWAY ELIGIBILITY
In order for a roadway to be eligible for speed mitigation/traffic calming, it needs to meet the
following criteria.
• Classified as a local or collector street
• Length greater than 1,000 feet
• Traffic volumes greater than 1,500 vehicles per day
• Posted speed of 30 mph or less
• Cannot be a cul-de-sac
EVALUATION PROCESS
If the roadway is eligible for speed mitigation/traffic calming, a preliminary study will be
conducted using data collected by a speed awareness display (SAD) or road tubes. In analyzing
the speed data, the 85th percentile speed of the collected data will be calculated. The 85th
percentile speed is defined as the speed at or below which 85 percent of the traffic is moving.1
1 Federal and State speed limit guidelines define the 85th percentile speed as a “reasonable speed” or the speed in which 85%
of motorists travel at or below. Experience has shown that the 85th Percentile Speed most closely provides for a safe and
reasonable speed limit. Therefore, it can be expected that on a typical roadway, approximately 15 to 20 percent of the vehicles
may be traveling at speeds greater than the posted speed limit.
St. Cloud Minneapolis St. Paul
Equal Opportunity Employer
wsbeng.com
If the 85th percentile speed is greater than 33 mph on a roadway posted at 30 mph, a speed
concern would be identified at that location. If the 85th Percentile speed is greater than 33
mph but less than 35 mph, the speed concern will be brought before the City Council to
consider the feasibility of low cost measures as a means to calm traffic. Some low cost traffic
calming measures include:
• Education and enforcement
• Lane narrowing (striping or tubular marker island)
• Pavement messages (30 MPH, SLOW, etc.)
• Additional signage
• Speed Awareness Display signs
If the 85th Percentile speed is greater than 35 mph, the speed concern will be brought before
the City Council to consider potential engineering solutions as a means to calm traffic. These
solutions are typically higher in cost. Examples of possible solutions include:
• Lane narrowing
o Raised concrete or landscaped island / median
• Curb extensions
o Mid-block chockers (concrete or planters)
o Neckdowns (Bump-outs at intersections)
o Chicanes
• Roundabouts
o Full size roundabout
o Mini-roundabout
o Neighborhood Traffic Circle
• Speed Awareness Display signs
• Raised intersection/crosswalks
• Roadway alignment revisions (adding curves to a straight roadway)
FUNDING
Upon the recommendation of City staff and approval by the City Council, the appropriate
measures will be implemented by the City once funding is secured. Possible funding sources
include:
• Inclusion in the City’s Capital Improvement Plan (CIP)
• Special request from the City Council
• Assessment process
REVIEW
Following the installation of the traffic calming measure(s), a review period for up to nine
months will be initiated to measure its effectiveness and determine if the objectives were met.
At the end of the review period, an evaluation will be conducted based on the following
criteria:
Speed Concern Evaluation Process 2 | Page
• If a speed concern is still perceived, speed data will once again be collected to
determine if overall traffic speeds were reduced.
• Fire and Police departments will be consulted to provide input about any impacts they
may have experienced. Field observations and/or discussions may also be conducted
with transit, waste disposal, and other service providers to ensure that services
provided to the residents are not significantly impacted.
If the objectives are satisfied as evidenced in the evaluation, no further actions will be taken. If
objectives are not met, City staff may prepare alternatives and seek further direction from the
City Council.
Figure 1 at the end of this memorandum represents the decision diagram used in the speed
concern evaluation process.
TART LAKE ROAD REVIEW
Tart Lake Road from Otter Lake Road (CR 84) to 24th Avenue/Elmcrest Avenue has been studied
previously (September 2009) to address speed and “cut-through” traffic concerns. The results
of that study concluded that while speed issues were not documented, there is a perceived
speeding issue. The study recommended education to help change the perception.
The speeding along Tart Lake Road has again been identified as a potential issue. Based on this
concern updated speed and traffic counts were conducted the week of August 12, 2013. Three
locations were counted.
1. East of Otter Lake Road (CR 84)
2. Between Lacasse Drive and Stella Lane
3. West of 24th Avenue/Elmcrest Avenue
The updated Traffic Count and Speed Data included the following:
Location Direction Average
Daily Traffic
85% Speed
(MPH)
Vehicles over
35mph
East of Otter Lake Rd Westbound 1224 (1296) 32.5 (35.5) 54 (NA)
Eastbound 1274 (1301) 30.5 (30.4) 14 (NA)
Between Lacasse Dr and
Stella Ln
Westbound 634 (NA) 35.0 (NA) 63 (NA)
Eastbound 719 (NA) 34.5 (NA) 77 (NA)
West of 24th Ave/
Elmcrest Ave
Westbound 481 (495) 29.5 (29.3) 2 (NA)
Eastbound 547 (502) 29.0 (29.7) 2 (NA)
XX (XX) – Current Study (2009 Study)
Speed Concern Evaluation Process 3 | Page
CONCLUSION / RECOMMENDATION
The following conclusions can be made based on the issue evaluation process outlined above
for the speed data collected on Tart Lake Road:
• The roadway segment east of Otter lake Road has an 85% speed between 30mph and
33mph with approximately 3% of vehicles traveling at greater than 35mph.
• The roadway segment between Lacasse Drive and Stella Lane has an 85% speed
between 33mph and 35mph with approximately 10% of vehicles traveling at greater
than 35mph.
• The roadway segment west of 24th Avenue/Elmcrest Avenue has an 85% speed of less
than 30mph with less than 1% of vehicles traveling at greater than 35mph.
Based on these conclusions the following solutions are recommended.
1. Enforcement – With collected speeds at or above 30mph continued police enforcement
of the entire corridor from Otter Lake Road to 24th Avenue/Elmcrest Avenue should be
prioritized.
2. Driver feed-back (dynamic) speed signs – Driver feed-back signs
are signs that display the actual speed of a vehicle as it drives by
the location. On neighborhood streets where the 85% speed is
determined to be greater than 33 mph, a driver feed-back sign is
used to warn the drive that they are speeding. Based on the speed
data and analysis these signs would be a good tool for making
residents aware of their speed and in the area between Lacasse
Drive and Stella Lane, adjacent to Clearwater Creek Park.
It is recommended that two (one in each direction) 9” display DFB sign be used for this
location. This sign is smaller, less intrusive and less expensive than the larger 15” or 22”
signs. Typical cost per sign is between $2000 (without solar power) and $3200 (with
solar power).
Speed Concern Evaluation Process 4 | Page
Figure 1 – Speed Concern Evaluation Process
Speed Concern Received
Staff Evaluation
(Data collection and evaluation)
85th
Percentile
Speed > 33
mph
Council to consider
low cost traffic
calming measures
Council to consider
potential engineering
solutions
Additional Speed Enforcement
if perceived speed concern
is still present
(No further action by City Council)
NO
Roadway
Eligible for
Traffic
Calming
NO
YES
No further action
YES
Feasibility, Funding, and Installation
Review Period
85th
Percentile
Speed > 35
mph
NO YES
Posted Speed 20mph 25mph 30mph
Low Cost
Improvements >23mph >28mph >33mph
Engineering
Solutions >25mph >30mph >35mph
engineering planning environmental construction 701 Xenia Avenue South
Suite 300
Minneapolis, MN 55416
Tel: 763-541-4800
Fax: 763-541-1700
Memorandum
To: Michael Grochala, Community Development Director
From: Jason Wedel, PE, City Engineer
Date: September 30, 2013
Re: Tart Lake Road Traffic Study
WSB Project No. 2029-59
The City has received several phone calls from residents this year regarding perceived vehicle
speed violations on Tart Lake Road. Tart Lake Road is classified as a Minor Collector from
Otter Lake Road to Clearwater Creek Drive. The remainder of Tart Lake Road from Clearwater
Creek Drive to 24th Avenue is classified as a Local Street. Tart Lake Road has a posted speed
limit of 30 MPH.
In response to the speeding concerns raised by the residents the City ordered traffic counts and a
speed study of Tart Lake from Otter Lake Road to 24th Avenue. On August 13-15, 2013 traffic
speed and volume data was collected in three locations along Tart Lake Road. The locations
where the data was taken are shown on the attached map. A summary of the data collected is as
follows:
West End:
Total Vehicles = 4,706
AADT = 2,353
85th Percentile = 30-35 MPH
Number of vehicles exceeding the speed limit by 5 MPH or more = 120
Middle:
Total Vehicles = 2,589
AADT = 1,295
85th Percentile = 30-35 MPH
Number of vehicles exceeding the speed limit by 5 MPH or more = 259
East End:
Total Vehicles = 1,957
AADT = 979
85th Percentile = 25-30 MPH
Number of vehicles exceeding the speed limit by 5 MPH or more = 9
St. Cloud Minneapolis St. Paul
Equal Opportunity Employer
wsbeng.com
Mr. Michael Grochala
September 30, 2013
Page 2
Based on the data collected the 85th Percentile speed for all of the vehicles on all segments of
Otter Lake Road are within the 30-35 MPH category or lower. As you are aware, the State
determines the speed limits that are posted and they use the 85th Percentile to largely determine
what speed to post. Therefore, based on the data collected, the posted speed limit is consistent
with the actual vehicle speeds. However, at the middle location there were 219 vehicles in the
35-40 MPH category and 40 vehicles in the 40+ MPH category. This equates to 10% of the total
vehicle traffic exceeding the speed limit by 5 MPH or more.
The data used in this memo was collected during the summer and no adjustment factors have
been applied to the raw data. Traffic volumes do not change measurably between the summer
and the rest of the year so it was not necessary to adjust the data.
The data collected does identify that there are some vehicles exceeding the speed limit. I think
the next step would be to discuss these results with the Traffic Safety Committee and discuss
what options are available to mitigate the number of vehicles exceeding the speed limit.
If you have any questions or need additional information, please let me know.
S:\CITY COUNCIL\Staff Reports\2014 Staff Reports\04 April 2014\April 7 Work Session \Item 5 - Tart Lk Rd\Attachment No 2.docx
WS – Item #6
WORK SESSION STAFF REPORT
Work Session Item No. 6
Date: April 7, 2014
To: City Council
From: Julie Bartell, City Clerk
Re: Community Room Conference Call/Audio Streaming
Background
Earlier this year, the council directed staff to check into the possibility of doing
conferencing during council work sessions. Conferencing in the community room would
allow absent council members or staff to participate in work sessions.
Conferencing - In February, the council heard about a conferencing station used by other
cities, the Cisco IP Desktop Conference Station. The cost of purchasing that unit is
$780. It was pointed out that the community room already has a phone that can be (and
recently has been) used for conferencing. Another possibility for a communication
service that would allow absent council members or staff to participate in a meeting is
Skype, a downloadable software service that has been used successfully by other cities.
Live Streaming – Since the council suggested that staff expand their research to
improvements that would be most useful to staff as well as improve transparency for the
public, staff looked at the possibility of doing live audio streaming of meetings on the
Internet. Staff at North Metro Telecommunications reports that live audio streaming
could be accomplished using a laptop, the Internet and a special microphone. Only the
microphone would have to be purchased at a cost of about $150. This would be a very
basic upgrade and would provide only an audio feed and no connection to visuals or
packet information.
As part of researching possible technology improvements, I spoke with city staff
members who utilize the community room for various types of presentations. It’s
common to hear that more technology would be helpful especially in the area of
enhancing audio and visual presentations. Discussion about developing a plan and
budget to improve how council meetings are brought to the public through updates to our
video equipment is already underway and will include review of the community room.
Requested Council Direction
If the council is interested in a conferencing station or live streaming, staff will continue
toward purchase of necessary equipment.
Item #7
Monthly Progress Report
April 7, 2014
Item Last Action Taken Staff Status
Digital Scanning Project 3/10/14 – Council approved hiring two
PT scanner operators
Jeff Consideration of $.75/hr.
increase on April 14 agenda
Labor Negotiations Sergeants – Contract approved 1/27/14
Police Officers – Filed for mediation
AFSCME – Voted to approve
49er’s – Still in negotiations
Jeff
Mediation session with
officers scheduled April 23.
Approval of AFSCME
contract on April 14 agenda
ECFE Building 11/26/13 – The couple looking to start a
child care business passed the first review
of their SBA loan application and will
likely be approved January 2014
Jeff KW Commercial prepared a
draft lease agreement; still
waiting for word on final loan
application
Fire Department Analysis March 2014 – Springsted conducted
phone and onsite interviews. Currently
preparing “findings” report.
Jeff “Findings” meeting will be
scheduled the week of April
21
White Bear Lake Restoration
Assn. v. Dept. of Natural
Resources (DNR)
1/27/14 – Council voted against joining a
NE Metro coalition to intervene in the
WBL water level lawsuit
Jeff
Only White Bear Lake and
White Bear Township elected
to intervene in the lawsuit
2015 Budget
3/3/14 – Staff is gathering information
for the budget
Al First review of budget
tentatively scheduled for May
23