HomeMy WebLinkAbout#14 - Assessment AbatementsSTAFF REPORT
DATE: May 21, 2024
CONSENT
AGENDA ITEM: Abatement of Assessments
SUBMITTED BY: Clarissa Hadler, Finance Director
BACKGROUND:
Staff is requesting the abatement of assessments on two properties;
11240 32nd St. N. – The property owner recently called to inquire about an existing assessment and after
reviewing past receipts, staff confirmed that the fees had been paid in 2019, so the assessment was not
necessary. The attached resolution details the assessments on that property.
Royal Golf – During the replatting of the Royal Golf pool property in 2023, a transfer of existing fee
assessments was required. The new assessment was inadvertently applied to the wrong Royal Golf
property. The attached resolution details the assessments.
ISSUE BEFORE COUNCIL:
Should the Council approve the abatement of assessments?
PROPOSAL:
Included in your packet are two abatement resolutions.
FISCAL IMPACT:
These abatements are corrections of past transactions and have no fiscal impact.
RECOMMENDATION:
If removed from the consent agenda:
“Motion to Approve Resolution No 2024-066 a Resolution Related to 2020 Assessments to
Washington County – 11240 32nd Street N”
“Motion to Approve Resolution No 2024-065 a Resolution Related to 2024 Assessments to
Washington County – Royal Golf”
ATTACHMENT
• Resolution No 2024-065
• Resolution No 2024-066
Received:Assessment Year:2020
Worksheet#Payable Year:2024
State
MN
State Zip State Zip
MN 55042
School District #TAG
Applicant's Statement of Facts:
Applicant's Request:
Date:
Clarissa Hadler 651-747-3909
Owner's Mailing Address
City
Lake Elmo
Address
chadler@lakeelmo.org
Owner's Name(s)
Sue Prokosh
3880 Laverne Avenue N Ste 100
Zip
55042
PROPERTY INFORMATION
5/21/2024
Assessed by mistake. Fees had already been paid.
WASHINGTON COUNTY TAXATION DIVISION
APPLICATION FOR ABATEMENT - SPECIAL ASSESSMENTS (only)
APPLICANT
Submitter Phone Email
Special Assessment Project Number(s)
19.22
City or Township
Property Address (if different from mailing address)
11240 32nd Street N
S-26196030-20
Property ID Number
13.029.21.31.0013
Certified Amount Requeted to be Abated (amount appearing on property tax statement)
City City
Lake Elmo
S-26196060-20 212.29
S-26196100-20 57.66
Note: Must include City/Township Resolution for reductions on assessments
Please remove the current assessments payable in 2024.
NOTE: M.S. §609.41, “Whoever, in making any statement, oral or written, which is required or authorized by law to
be made as a basis of imposing, reducing, or abating any tax or assessment, intentionally makes any statement as to any
material matter which the maker of the statement knows is false may be sentenced, unless otherwise provided by law,
to imprisonment for not more than one year or to payment of a fine of not more than $3,000, or both."
Applicant's Signature:
1 Rev 4/21
ORIGINAL Class EMVL EMVI EMV TMV Tax Capacity
Taxes &
Credits SpAsmt Total Tax
LNTC
Val Grp - 1 TIF
Val Grp - 2 FD
Val Grp - 3 STATE
Val Grp - 4 RMV
Val Grp - 5 PWRL CR
TOTAL AG CR
HST CR
TOTAL - -
REVISED
Taxes &
Credits SpAsmt Total Tax
LNTC
TIF
FD
STATE
RMV
PWRL CR
AG CR
HST CR
TOTAL - -
TOTAL DIFFERENCE - - -
Tax is paid as of:Local Tax Rate:
Tax NOT paid as of:RMV Rate:
Investigator's Signature:
Approved Denied Auditor's Signature Date:
OFFICE USE ONLY
AUDITOR'S RECOMMENDATION:
REPORT OF INVESTIGATION
CERTIFICATE OF APPROVAL - COUNTY AUDITOR
After examining the applicant's claims, I have carefully investigated this application and find the facts to be as follows:
Date:
Deputy County Auditor / Taxation Division Manager
2 Rev 4/21
Received:Assessment Year:2024
Worksheet#Payable Year:2024
State
MN
State Zip State Zip
MN 55428 MN 55042
School District #TAG
Applicant's Statement of Facts:
Applicant's Request:
Date:
S-26602705-24 11,646.00
Note: Must include City/Township Resolution for reductions on assessments
Please remove the current assessments payable in 2024.
NOTE: M.S. §609.41, “Whoever, in making any statement, oral or written, which is required or authorized by law to
be made as a basis of imposing, reducing, or abating any tax or assessment, intentionally makes any statement as to any
material matter which the maker of the statement knows is false may be sentenced, unless otherwise provided by law,
to imprisonment for not more than one year or to payment of a fine of not more than $3,000, or both."
Applicant's Signature:
Special Assessment Project Number(s)
10,999.00
City or Township
Property Address (if different from mailing address)
unaddressed property7100 Northland Circle N # 300
S-26601705-24
Property ID Number
25.029.21.12.0011
Certified Amount Requeted to be Abated (amount appearing on property tax statement)
City City
Brooklyn Park Lake Elmo
WASHINGTON COUNTY TAXATION DIVISION
APPLICATION FOR ABATEMENT - SPECIAL ASSESSMENTS (only)
APPLICANT
Submitter Phone Email
5/21/2024
Assessed to wrong property by mistake.
Clarissa Hadler 651-747-3909
Owner's Mailing Address
City
Lake Elmo
Address
chadler@lakeelmo.org
Owner's Name(s)
Royal Golf Club Homeowners Association
3880 Laverne Avenue N Ste 100
Zip
55042
PROPERTY INFORMATION
1 Rev 4/21
ORIGINAL Class EMVL EMVI EMV TMV Tax Capacity
Taxes &
Credits SpAsmt Total Tax
LNTC
Val Grp - 1 TIF
Val Grp - 2 FD
Val Grp - 3 STATE
Val Grp - 4 RMV
Val Grp - 5 PWRL CR
TOTAL AG CR
HST CR
TOTAL - -
REVISED
Taxes &
Credits SpAsmt Total Tax
LNTC
TIF
FD
STATE
RMV
PWRL CR
AG CR
HST CR
TOTAL - -
TOTAL DIFFERENCE - - -
Tax is paid as of:Local Tax Rate:
Tax NOT paid as of:RMV Rate:
Investigator's Signature:
Approved Denied
Deputy County Auditor / Taxation Division Manager
After examining the applicant's claims, I have carefully investigated this application and find the facts to be as follows:
Date:
Auditor's Signature Date:
OFFICE USE ONLY
AUDITOR'S RECOMMENDATION:
REPORT OF INVESTIGATION
CERTIFICATE OF APPROVAL - COUNTY AUDITOR
2 Rev 4/21
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2024-066
A RESOLUTION RELATED TO 2020 ASSESSMENTS
TO WASHINGTON COUNTY
WHEREAS, 11240 32nd Street N had assessments certified to the property taxes
in 2020 for sewer connection fees; and
WHEREAS, those charges had been prepaid in 2019 and were thus assessed to
the County by mistake.
BE IT RESOLVED, by the City Council of the City of Lake Elmo, Minnesota,
that the following remaining unpaid assessment amounts certified to PID
13.029.21.31.0013 shall be abated per the attached Washington County abatement forms
and all prior assessment payments be reimbursed from the City to the property owner.
Project Code Project
Description
Current Year
Due
Future Year
Balance
Total to Abate
S-26196030-20 2019 Conn Fee 19.22 412.79 432.01
S-26196060-20 2019 Met C Sac 212.29 0 212.29
S-26196100-20 2019 Sewer Avail 57.66 1238.44 1296.10
APPROVED by the Lake Elmo City Council on this 21st day of May, 2024.
.
By: __________________________
Charles Cadenhead
Mayor
ATTEST:
________________________________
Julie Johnson
City Clerk
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2024-065
A RESOLUTION RELATED TO 2024 ASSESSMENTS
TO WASHINGTON COUNTY
WHEREAS, the platting of property at Royal Golf required the transfer of a set of
special assessments to the new property PID; 25.029.21.12.0010;
WHEREAS, that assessment was mistakenly applied to PID 25.029.21.12.0011.
BE IT RESOLVED, by the City Council of the City of Lake Elmo, Minnesota,
that the following remaining unpaid assessment amounts certified to PID
25.029.21.12.0011 shall be abated per the attached Washington County abatement forms
and subsequently assessed to 25.029.21.12.0010 in 2025.
Project Code Project Description Current
Year Due
Future Year
Balance
Total to Abate
S-26601705-24 WAC/Water Conn 10,999 122,400 133,399
S-26602705-24 CitySAC/Sew Conn 11,646 129,600 141,246
APPROVED by the Lake Elmo City Council on this 21st day of May, 2024.
.
By: __________________________
Charles Cadenhead
Mayor
ATTEST:
________________________________
Julie Johnson
City Clerk