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HomeMy WebLinkAboutCC RES 03-092 A RESOLUTION TRANSFERRING THE FUNCTION OF LOCAL BOARD OF REVIEW FROM THE ST. ANTHONY CITY COUNCIL TO HENNEPIN COUNTY Meeting Sheet IIIIIIVIIIVIIIVIIIVIIIVIII IIIIIIII ioasai Box: 31 Folder: RES 2003 Document: CC RES 03-092 A RESOLUTION TRANSFERRING THE FUNCTION OF LOCAL BOARD OF REVIEW FROM THE ST. ANTHONY CITY COUNCIL TO HENNEPIN COUNTY • CITY OF ST. ANTHONY VILLAGE RESOLUTION 03 - 092 A RESOLUTION TRANSFERRING THE FUNCTION OF THE LOCAL BOARD OF REVIEW FROM THE ST. ANTHONY CITY COUNCIL TO HENNEPIN COUNTY WHEREAS, the City Council has traditionally served as the Local Board of Review for purposes of setting the market value for properties within the City of St. Anthony; and WHEREAS, the Minnesota Legislature amended the law governing the function of the Local Board of Review; and WHEREAS, the amended law allows the City Council to transfer the duties of the Local Board of Review to Hennepin County; and WHEREAS, Hennepin County has requested that a resolution be passed by the St. Anthony • City Council regarding Local Board of Review responsibilities from the City of St. Anthony to Hennepin County. NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of St. Anthony hereby approves the transfer of its duties and responsibilities of the Local Board of Review to Hennepin County effective in 2004. Adopted this day of 2003. Mayor ATTEST: i c z �. City Clerk Reviewed for Administration: City Mana er • • MEMORANDUM DATE: October 29, 2003 TO: Mayor and Councilmembers FROM: Michael Mornson, City Manager SUBJECT: REQUEST FOR"OPEN BOOK" OPTION AVAILABLE TO THE CITY • The attached resolution is a result of legislative changes made in 2003 that affect Local Boards. It will now be mandated that by January 1, 2006, one Councilmember must attend an Appeals and Equalization course. In their material, the County is notifying us that in lieu of this mandated training, the Council could go to an "Open Book"process. This process transfers the powers and duties to the County Board, provided it's done by December 1. The transfer must be for a minimum of three years. Taxpayers would meet directly with County staff instead of the hearing at the Council level (which is also with County staff). The County staff of Tom May and Tamara Doolittle will be present at Tuesday's meeting to discuss this issue. • Hennepin County Assessor Department • A-2103 Government Center www.co.hennepin.mn.us Minneapolis,Minnesota 55487-0231 October 17, 2003 Mike Mornson St. Anthony Village City Administrator 3301 Silver Lake Road St. Anthony, MN 55418 Dear Mr. Momson, As you have requested I have assembled some information on the "open book" option available to your city in place of the Local Board of Appeal and Equalization. I have enclosed a copy of the letter sent to you from Tom May, as well as an example of a resolution used to transfer duties to the county for an open book meeting. If St. Anthony wishes to switch to an Open Book meeting the County Assessor needs to receive a written copy of the resolution by December 1St • During the open book meeting taxpayers meet individually with an appraiser to review the value of the property, the property record, as well discuss comparable sales information. An appointment is not required. If a taxpayers concerns are not resolved after meeting with an assessor they have two formal appeal options. The County Board of Appeal and Equalization where a full appraisal is completed of the property by an appraiser in our office or Tax Court. Please feel free to contact me at 612-348-8968 if you have any further questions regarding the open book meeting. Sincerely, Tamara Doolittle, SAMA Principal Appraiser Hennepin County • An Equal Opportunity Employer Recycled Paper Hennepin County Assessor Department • A-2103 Government Center www.co.hennepin.mn.us Minneapolis,Minnesota 55487-0231 October 16, 2003 Dear Administrator, This letter is to inform you of legislative changes made by the 2003 Legislature that effect the Local Boards of Appeal and Equalization. These changes provide that by no later than January 1, 2006, and each year thereafter, there must be at least one member at each local board meeting who has attended an appeals and equalization course developed or approved by the Commissioner of Revenue. The required course work must have been completed by the designated local board member(s)within the last four years of each annual local board meeting(s). A handbook will be developed by the Commissioner of Revenue, no later than January 1, 2005 and is to detail local board procedures, responsibilities, and requirements. A review of the handbook must be included in the local board course. Details of the course and handbook will be promulgated by the Department of Revenue at a later date. • In addition, the new legislation also requires that the local boards provide proof of compliance with the course attendance, as well as, provide verification that a quorum was present at each of the local board meetings in the prior year. This legislation provides that any city or town that does not provide proof of compliance to the county assessor by December 1, 2006, and each year thereafter, is deemed to have transferred its board of appeal powers to the county for the following assessment. This transference of duties to the county is an "alternate review process" (M.S. 274.13 subd. 1c.) and shall take place in April or May with 'open book" meetings. The open book meetings are where the county assessor shall make available a procedure for reviewing the assessments with the taxpayers. A copy of this 2003 legislation has been attached. In light of these legislative changes, I wanted to remind you that M.S. 274.01 subd.3 currently provides for the transference of duties from the local boards to the county assessor. This statute is only available to those cities whose assessment services are performed by the county assessor. "The town board of any town or the goveming 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 • M-.\A21\Administrative\Policies and Procedures\Local Board of Appeal and Equalization An Equal Oppoi tunity Employer Recycled Paper • • Page 2 October 16,2003 perform the function of a local board. Before the town board or the goveming body of a city transfers the powers and duties to the county board, the town board or city's goveming 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% The Commissioner of Revenue will be providing detailed instructions in the near future. However, I wanted to take this opportunity to inform you of this new legislation and let you know the options that are available to your City Council/Board of Appeal and Equalization. As always, if you have any questions or concerns please contact me or my staff at 612 348- 3046. Very Truly Yours, Thomas J. May Hennepin County Assessor • M.S.274.13 subd. 1 c. Alternative review option. The county shall notify taxpayers whose town or city elected to transfer its powers and duties under section 274.01 to the county. Prior to the time of the county board•of equalization, the county shall make available to those taxpayers a procedure for a review of its assessments, including, but not limited to, open book meetings. This alternative review process shall take place in April and May. 2003 House Research Bill Summary File Number: S.F. 1505 Date: May 19, 2003 Version: Second unofficial engrossment Local Boards; Appeals and equalization course and meeting requirements. Subd. 1. Handbook for local assessors. Requires the commissioner of revenue by no later than January 1, 2005, to develop a handbook detailing procedure, responsibilities, and requirements for the local boards of appeal and equalization. Provides that the handbook must include: • the role of the local board in the assessment process, • the legal and policy reasons for fair and impartial hearings, • local board meeting procedures that foster fair and impartial assessment reviews and best practices; • quorum requirements; and • • explanations of alternate methods of appeal. Subd. 2. Appeals and equalization course. Provides that by no later than January 1, 2006, and each year thereafter, there must be at least one member at each local board meeting who has attended an appeals and equalization course developed or approved by the commissioner of revenue within the last 4 years. Allows the course to be offered in conjunction with a meeting of the Minnesota League of Cities or the Minnesota Association of Townships. A review of the handbook must be included in the course. Subd. 3. Proof of compliance; Transfer of duties. Provides that any city or town that does not provide proof to the county assessor by December 1, 2006, and each year thereafter, of compliance under subdivision 2 and that it had a quorum at each local board of appeal meeting in the prior year, is deemed to have transferred its board of appeal powers to the county for the following year's assessment Requires the county to notify taxpayers when the board for a city or town has been transferred, and prior to the county board of equalization meeting, shall make available a procedure for reviewing those assessments (e.g. open book meetings). This alternate review process shall take place in April or May. Provides that a local board whose powers have been transferred to the county, may be reinstated upon proof of compliance. Resolution and proofs must be provided to the county assessor by December 1 to be effective for the following year's assessment. • Effective the day following final enactment.