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HomeMy WebLinkAbout(12d) Assessor ServicesG1TY qF KT.,1U3kPH MEETING DATE: December 18, 2008 Council Agendaltem `V'~~ AGENDA ITEM: Assessor Services -Authorize the Execution of the Local Board of Review Transfer Agreement between the City of St. Joseph and Stearns County. SUBMITTED BY: Administration BOARD/COMMISSION/COMMITTEE RECOMMENDATION: PREVIOUS COUNCIL ACTION: The Council on May 18, 2006 transferred the Local Board of Review to the Stearns County Assessor. Prior to transferring the service, the City hired a local assessor to review and recommend market values. The local assessor worked with Stearns County who resolved any questions. BACKGROUND INFORMATION: Transferring the service has worked well for the City of St. Joseph. When the City was required to conduct the Board of Review meetings, the County had the final authority and residents were required to approach the local board before appealing to the County Board. With Stearns County providing the services they do not have to appeal to the City first. The County holds what is called an open book meeting where residents can come to the office to discuss their market values. This meeting is held at City Hall and functions as a one on one rather than an open meeting. Residents can also meet with the assessor at their office, reducing the number of steps they must go through. If the City were to conduct the Board of Review, mandatory training is required. There is a tendency to base the decision on emotion when the City Council performs this task. The County Assessors have the field expertise and training to adjust market values. It is also difficult for the City as they function as an advisory Board when they function as the Board of Review with the County having the final decision. The process has worked very well for the past three years. With regard to cost, the City was paying more in wages and salary than if the County performs the services. We currently pay $ 10.00 per parcel and pay approximately $ 20,000 annually. BUDGET/FISCAL IMPACT: ATTACHMENTS: Local Board of Review Transfer Agreement REQUESTED COUNCIL ACTION: Execute the Local Board of Review Transfer Agreement between the City St. Joseph and Stearns County. COUNTY OF STEARNS Assessor's Office G ~ Administration Center RM 37 • 705 Courthouse Square • St. Cloud, MN 56303 ti~ ~Q' 320-656-3680 • FAX 320-656-3977 Y O F ~~ - - - nECEIVED MEMO oEC o 8 zoos CITY OF ST. JOSEPI DATE: DECEMBER 5, 2008 TO: ALL TOWNSHIPS AND CITIES CONTRACTING WITH STEARNS COUNTY FOR ASSESSMENT SERVICES FROM: GARY GROSSINGER, STEARNS COUNTY ASSESSOR RE: TRANSFER LOCAL BOARD OF REVIEW DUTIES AND POWERS/ALTERNATIVE REVIEW OPTION This memorandum again addresses the property tax law governing the transfer of local board of review duties and powers when assessments are only performed by the County's Assessor's Office. In 1998, Chapter 231, Article 2, Section 23, Subdivision 3 of the Omnibus Tax Bill gave the town board of any town or the governing body of any city the option of transferring its powers and duties to the county board and choosing not to perform the function of a local board of review. The transfer may be permanent or fox a specified number of years, but the transfer cannot be fox less than three years. A town or city may renew its option to transfer after the designated time of this transfer agreement has expired. Under this alternative review option, the county is required to notify taxpayers whose town or city elected to transfer its local board of review powers to them. Prior to the county board of equalization meeting, the county shall make available to those taxpayers a procedure for a review of their assessments, including but not ].united to, open book meetings. The county assessor will be allowed to make changes during the alternative review option time but is not allowed to make changes after the county board of equalization as adjourned, except for administrative and clerical error (same as the current law). This alternative review process will take place in April or May of each year, similar to the time frame scheduled for local board of review meetings. Notices of assessment will continue to be forwarded to taxpayers at least ten days before the open book meeting. The dates, places, and times for that review will be listed on the notice. If you choose to transfer your local board of review duties and powers to the county, please complete the enclosed form and return to this office before January 1, 2009. Should you have any questions regarding this change in the appeals process or a need to discuss this matter further, you may contact me. H875-8698 `Affirmative Action /Equal Opportunity Employer" COUNTY OF STEARNS ri ~ Assessor's Office G Q Administration Center RM 37 • 705 Courthouse Square • St. Cloud, MN 56303 2r ~Q' 320-656-3680 • FAX 320-656-3977 r a ~ ~~ LOCAL BOARD OF REVIEW TRANSFER AGREEMENT (Please consider and return by January 1, 2009) NOTICE IS HEREBY GIVEN, That the Township/City of in Stearns County, Minnesota, has opted to transfer its power and duties to the County and no longer choose to perform the function of a local board of review. This agreement to transfer said duties is effective for the following assessment year and shall {Insert: be considered permanent; be for a minimum period of three L3) veers; or be for a period o~speci len~t~h of time greater than three (3Lyears) years~ As a condition of this transfer, the County shall make available to those taxpayers within the Township/City of a procedure for a review of their assessments, including but not limited to, an open book meeting. The County Assessor will notify taxpayers of the dates, places, and times for this review through notices of assessment. The County Assessor will be allowed to make changes during the alternative review option time until the adjournment of the County Board of Equalization. The Township/City of agreement is not permanent. Given under my hand this day of may renew its option to transfer if this Township/City of CouncillBoard Members, please sign below. 2008 nays-ease `Affirmative Action /Equal Opportunity Employer"