STAFF REPORT 04-11-2016 - Laserfiche WebLink

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Template Updated 4/14 Request for Action To Mayor and City Council Item Number Agenda Section Board of Appeal Meeting Date April 11, 2016 Prepared by Tina Allard, City Clerk Item Description Board of Appeal and Equalization Meeting Reviewed by Cal Portner, City Administrator Reviewed by Action Requested 1. Sherburne County will call upon each property owner. The Board is asked to listen to the property owner and then make a determination regarding the value or classification of the parcel being considered. If the Board is faced with a decision that it is not sure how to vote, the decision should be “no change.” The property owner is then able to appeal to the County Board or the Tax Court. 2. If the Board determines further review of any parcels by the assessor are needed, a reconvene meeting must be set in order for the assessor to report back to the Board for further action. The date and time must be determined before the recess of this meeting. The date must be set within 20 days of this meeting. This timeline would be Tuesday, April 12 through Sunday, May 1. There is a Council meeting scheduled for April 18. Background/Discussion Board Purpose The Board’s purpose is to objectively determine if 2016 values and classifications of parcels has been properly set by the assessor and should keep in mind that reductions in value shift the tax burden to others. It’s assumed the assessor has properly valued and classified a property and the burden of proof rests with the property owner who must present factual evidence to disprove the assessor’s value or classification. All changes made by the Board must be based on fact. Reconvene Meeting The Board should not order the assessor to review a parcel and change the valuation/classification and then adjourn. The Board may ask the assessor to review a parcel and report back to the Board at a reconvene meeting. All issues must be resolved before the meeting is adjourned. If issues still need to be considered, the Board should recess until the next meeting. Once the Board has adjourned, it can’t reconvene. Reconvene meetings should be limited to appeals and not for hearing a property owner’s initial appeal. For a refresher, you can download the Local Board of Appeal and Equalization Handbook or a PowerPoint presentation from the Department of Revenue at: