HomeMy WebLinkAbout[05] Assessor Report for 2013 Assessment Summary Or
Field Inspection m
• Minnesota Statute 273.08 states that an assessor shall actually view each
property listed for taxation at maximum intervals of five years. Some
properties may be reviewed more often if there are physical or use changes
reported by permit, application, sale, real estate transfer, or other means
and/or observed directly by the assessor while canvassing neighborhoods
within a taxing district.
Overview of Assessment Process
• The Assessor is required to list, value and classify all properties annually for
tax assessment purposes. Property values and uses are constantly changing
due to the economy, physical changes in land or improvements, and the
decisions of property owners to put their properties to a desired use.
Assessment Quality: Level & Uniformity
• The Assessor annually measures and monitors the quality of the appraisal
work by looking at two factors:
o Assessment level (the overall relationship between the assessor's
estimated market value to sale prices)
o Range of assessment uniformity (a measurement of equalized value
among and between different property types).
• The legal assessment level is considered to be 100% of market value, but the
acceptable level established by the Department of Revenue is 90% to 105% of
market value. Assessment uniformity is achieved when measurements
indicate that properties with similar characteristics have similar values.
When the assessment quality falls outside of the accepted parameters, the
assessor will either increase or decrease values.
2012 Assessment Changes by Property Type for St. Joseph City
• Changes for each major property type, expressed as a percentage, are based
upon the results of the assessment sales ratio study covering the period from
Oct. 1, 2010 through Sept. 30, 2011.
Property Type Overall Change
Residential -3.70%
Commercial/Industrial -2.56 %
Apartment 2.90
Agricultural -17.89
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83
REPORTED RES/SRR FORECLOSURES
(2007-2011)
2007 2008 2009 2010 2011
District #of #of #of #of #of
Cities Foreclosures Foreclosures Foreclosures Foreclosures Foreclosures
Albany 9 32 _ 4 6 7
Avon 9 12 4 4 36
Belgrade 3 2 1 5 2
Brooten 4 2 - 3 3
Cold Spring 10 14 9 12 14
Eden Valley 4 3 1 4 10
Elrosa - - 1 - -
Freeport 3 3 - 3 6
Greenwald - 1 - 1 2
Holdingford 4 2 3 - 5
Kimball 3 11 4 5 3
Lake Henry 1 - - 1 2
Meire Grove I - - 2 -
Melrose 6 8 6 5 13
New Munich - - 1 - 2
Paynesville 10 20 11 6 11
Richmond 3 6 4 7 10
Rockville 2 1 6 6 7
Roscoe - - 2 2 1
St.Anthony - - 1 - 1
St.Augusta 13 11 5 1 9
St.Cloud 126 206 262 174 292
St.Joseph 36 28 14 28 24
St.Martin - 3 2 1 2
St.Rosa - - - - -
St.Stephen 1 _ 4 1 3 5
Sartell 42 54 59 172 76
Sauk Centre 23 9 6 15 18
Spring Hill - - 1 1 2
Waite Park 8 21 11 15 26
City Totals I 321 I 453 419 482 589
County Totals I 373 I 506 472 559 704
County Totals
w/o St.cloud 247 300 210 385 412
78
New Construction Totals by City
Five Year Profile
CITIES 2008 2009 2010 2011 2012 %CHANGE
Albany $4,894,700 $6,766,700 $6,050,800 $2,762,300 $909,900 -67.06%
Avon $2,925,400 $5,698,500 $803,700 $592,700 $620,500 4.69%
Belgrade $513,500 $469,600 $203,700 $35,000 $184,400 426.86%
Brooten $344,700 $1,118,800 $799,500 $132,000 $150,500 14.02%
Cold Spring $10,873,100 $1,926,600 $1,186,600 $1,055,800 $4,017,200 280.49%
Eden Valley $263,500 $175,700 $52,000 _ $18,100 $214,100 1082.87%
Elrosa $215,600 $254,500 $32,000 $566,900 $423,600 -25.28%
Freeport $732,900 $568,800 $696,300 $938,100 $1,183,200 26.13%
Greenwald $12,200 $8,300 $7,600 $12,500 $6,400 -48.80%
Holdingford $507,000 $72,900 $161,500 $130,500 $166,700 27.74%
Kimball $449,000 $357,800 $544,000 $419,200 $111,500 -73.40%
Lake Henry $960,500 $251,600 $26,800 $0 $11,900 n/a
Meire Grove $8,200 $52,800 $206,300 $0 $237,500 n/a
Melrose $3,949,300 $3,389,100 $4,364,000 . $994,100 $561,000 -43.57%
New Munich $294,700 $430,600 $121,700 $224,100 $33,700 -84.96%
Paynesville $1,434,100 $1,080,000 $1,175,500 $703,400 $880,700 25.21%
Richmond $1,044,400 $249,000 $465,800 $1,512,000 $118,000 -92.20%
Rockville $6,758,200 $4,266,900 $1,162,800 $1,591,300 $927,400 _ -41.72%
Roscoe $191,700 _ $4,500 $3,100 $62,100 $29,500 -52.50%
St.Anthony $22,600 $0 _ $75,000 $132,500 $0 -100.00% _
St.Augusta $9,305,500 $4,322,600 $2,161,300 $3,948,800 $5,765,600 46.01%
St.Joseph $5,343,200 $4,190,300 $7,067,300 $4,421,200 $1,352,700 -69.40%
St.Martin $124,800 $671,200 $190,100 $4,600 $336,600 7217.39%
St.Rosa $0 $0 $40,600 $0 _ $0 0.00%
St.Stephen $609,200 $389,100 $126,800 $94,000 $127,600 35.74%
Sartell $38,156,400 $23,980,100 $22,932,400 $27,344,400 $11,053,800 -59.58%
Sauk Centre $6,075,500 $2,074,400 $3,253,200 $2,013,200 $1,406,800 -30.12%
Spring Hill $0 _ $0 $26,500 _ $0 $27,800 n/a
Waite Park $11,095,100 $4,789,300 $2,858,700 $2,879,200 $3,468,500 20.47%
TOTALS $107,105,000 $67,559,700 $56,795,600 $52,588,000 $34,327,100 -34.72%
TOWNSHIP&
CITY TOTALS $158,040,800 $109,238,800 $80,351,200 $76,820,900 $59,609,400 -22.40%
:::2Q1 . . . . .4 CAPACITY:RATES.:FO t:STEARNS:.a0P T.Y ::::::::::::::::::::
:::(ALL RATES EXPRESSED
COUNTY BUILDING 0.1122
COUNTY DEBT SERVICE 3.9160
COUNTY ECONOMIC RECOVERY 0.0200
COUNTY PARKS 1.6783
COUNTY REVENUE 0.7011
COUNTY ROAD & BRIDGE 24.8345
COUNTY SOCIAL SERVICES 5.6280
REGIONAL LIBRARY 18.3951
TOTAL 55.2853•. . 2f):12:f ITS T .• • •. . . . . . . . .
CITY OF ALBANY 43.3468 CITY OF LAKE HENRY # 56.8559 CITY OF ST.JOSEPH # 50.4754
CITY OF AVON 79.7135 CITY OF MEIRE GROVE # 40.2726 CITY OF ST MARTIN # 59.3409
CITY OF BELGRADE @ 89.9241 CITY OF MELROSE # 65.7028 CITY OF ST ROSA # 28.7585
CITY OF BROOTEN ^ 75.7472 CITY OF NEW MUNICH # 67.1132 CITY OF ST STEPHEN 48.9681
CITY OF COLD SPRING # 35.2560 CITY OF PAYNESVILLE ^ 39.3570 CITY OF SARTELL 36.3700
CITY OF EDEN VALLEY # 95.9070 CITY OF RICHMOND # 69.8445 CITY OF SAUK CENTRE # 66.3613
CITY OF ELROSA A # 27.7179 CITY OF ROCKVILLE # 45.6820 CITY OF SPRING HILL # 41.5512
CITY OF FREEPORT # 86.3749 CITY OF ROSCOE # 38.0685 CITY OF WAITE PARK # 61.9353
CITY OF GREENWALD # 34.3167 CITY OF ST ANTHONY # 6.8370
CITY OF HOLDINGFORD 93.7841 CITY OF ST AUGUSTA 28.7125
CITY OF KIMBALL * 82.7230 CITY OF ST CLOUD # 42.6032
. . . :3012-TOWNSHIP:RATES.'
TOWN OF ALBANY # 33.8809 TOWN OF KRAIN # 22.4639 TOWN OF RAYMOND ^ # 13.8470
TOWN OF ASHLEY # 11.4149 TOWN OF LAKE GEORGE ^ # 8.9984 TOWN OF ST JOSEPH # 18.5616
TOWN OF AVON 21.9618 TOWN OF LAKE HENRY ^ # 15.6847 TOWN OF ST MARTIN # 30.5320
TOWN OF BROCKWAY 21.5116 TOWN OF LESAUK # 13.3786 TOWN OF ST WENDEL # 20.7805
TOWN OF COLLEGEVILLE # 15.3910 TOWN OF LUXEMBURG * # 29.6423 TOWN OF SAUK CENTRE # 12.2551
TOWN OF CROW LAKE ^ @ 11.0549 TOWN OF LYNDEN * 14.2078 TOWN OF SPRING HILL ^ # 21.6260
TOWN OF CROW RIVER ^ @ 18.4801 TOWN OF MAINE PRAIRIE * # 33.6807 TOWN OF WAKEFIELD # 17.3761
TOWN OF EDEN LAKE ^ # 20.7337 TOWN OF MELROSE # 16.4958 TOWN OF ZION # 39.0265
TOWN OF FAIR HAVEN * 21.1684 TOWN OF MILLWOOD # 22.1664
TOWN OF FARMING # 28.2937 TOWN OF MUNSON # 14.8387
TOWN OF GETTY ^ # 13.7127 TOWN OF NORTH FORK ^ 19.5213
TOWN OF GROVE # 17.5862 TOWN OF OAK # 19.7021
TOWN OF HOLDING 34.8779 TOWN OF PAYNESVILLE ^ # 17.2896
. . . . .. . ..SCHOOL:. . . . ?ICT RTES:. . . . . . . . . . . . . . . .
INDEPENDENT SCHOOL DISTRICTS
0463 Eden Valley 34.9760 0741 Paynesville 19.0731 0876 Annandale 23.0020
0485 Royalton 32.4730 0742 St Cloud 20.0830 2149 Minnewaska 16.6470
0487 Upsala 45.4500 0743 Sauk Centre 17.1231 2364 BelBroElrosa 22.2327
0738 Holdingford 30.0983 0745 Albany 27.2922 2753 Long Prairie 28.4670
0739 Kimball 22.4646 0748 Sartell/StStephen 39.3839
0740 Melrose 24.5206 0750 Rocori 28.8981
NOTE: Add County and City or Township tax capacity rate to the School District tax capacity rate in
which the property is located.
Multiply this total by the tax capacity to obtain the amount of general tax.
If there are special assessments, these must be added to your general taxes, and the
amount will correspond with the County Treasurer's tax list.
Add tax capacity rate of 0.7894 to City of St Coud for HRA.
Add tax capacity rate of 0.3391 to all other Cities and Townships for HRA.
Add tax capacity rate of 1.5015 to Cities of St Cloud, City of Sartell, and Waite Park for Transit.
Add tax capacity rate of 2.7010 to the City of Brooten for Glacial Ridge Hospital.
Add tax capacity rate of 3.6741 for area in Clearwater Fire District-Lynden Township.
Add tax capacity rate of 2.1461 for Annandale Fire District-Lynden Township.
Add tax capacity rate of 0.7709 for St Cloud Economic Development Authority.
Add tax capacity rate of 0.2846 for Stearns County Regional Rail Authority.
Any difference could be due to disparity reduction aid.
LEGEND:
Add tax capacity rate of 2.6840 for area in Northfork-Crow River Watershed District.
* Add tax capacity rate of 1.9580 for area in Clearwater River Watershed District.
# Add tax capacity rate of 0.8398 for area in Sauk River Watershed District.
@ Add tax capacity rate of 1.8002 for area in Middle Fork Crow River Watershed District.
From: Amundson, Gary (MDOR) [mailto:gary.amundson(astate.mn.us]
Sent: Tuesday, July 31, 2012 9:49 AM
To: Grossinger, Gary
Cc: Johnson, Jeff
Subject: RE: St. Cloud Times Article
Hi Gary,exempt property which is leased may become taxable under two different statutes:
If the property is held under a lease for at least a year, it may become taxable under Minnesota Statute 273.19,
subdivision 1 which states in part that:
"...tax-exempt property held under a lease for a term of at least one year, and not taxable under section 272.01,
subdivision 2, or under a contract for the purchase thereof,shall be considered,for all purposes of taxation, as
the property of the person holding it. In this subdivision, "tax-exempt property"means property owned by the
United States, the state, a school, or any religious,scientific, or benevolent society or institution, incorporated or
unincorporated, or any corporation whose property is not taxed in the same manner as other property..."
If the property is used in connection with a business for profit(i.e. a recreational vehicle dealer stores inventory there),
it would be taxable under Minnesota Statute 272.01,subdivision 2, paragraph (a)which states that:
"When any real or personal property which is exempt from ad valorem taxes, and taxes in lieu thereof, is leased,
loaned, or otherwise made available and used by a private individual, association, or corporation in connection
with a business conducted for profit, there shall be imposed a tax,for the privilege of so using or possessing such
real or personal property, in the same amount and to the same extent as though the lessee or user was the
owner of such property."
There is not a business conducted for profit using the property, nor is the lease for more than a year. I believe the
exemption should not be at risk.
Gary Amundson
Regional Representative
Minnesota Department of Revenue
Property Tax Division
218-575-3183 phone
651-260-8252 cell
From: Grossinger, Gary [mailto:Gary.Grossinger co.stearns.mn.us]
Sent: Tuesday,July 31, 2012 7:50 AM
To: Amundson, Gary(MDOR)
Cc:Johnson,Jeff
Subject: FW: St. Cloud Times Article
Gary, please review the attached article from the St.Cloud Times.The City of St.Joseph is questioning the taxable status
of these properties. What do you think?
Gary Grossinger,SAMA
Stearns County Assessor
320-656-3685
garv.grossinger @co.stearns.mn.us