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05-04-2004 AgendaCITY OF RICHFIELD TUESDAY, MAY 4, 2004 LOCAL BOARD OF EQUALIZATION 6:30 P.M. COUNCIL CHAMBERS AGENDA Call to order Roll call I. Convening of 2004 Richfield Board of Equalization Staff Report No. 77 Adjournment Auxiliary aids for individuals with disabilities are available upon request. Requests must be made at least 96 hours in advance to the Administrative Services Director at 612-861- 9702. AGENDA ITEM # j REPORT # ]] J STAFF REPORT SPECIAL CITY COUNCIL MEETING BOARD OF EQUALIZATION MAY 4, 2004 Related to: CITY COUNCIL GOAL~S~ NO. N/A aND/OR RICHFIELD 2020 GOAL~S~ NO N/A REPORT PREPARED BY: STEVEN DEVICH, ADMINISTRATIVE SERVICES DIRECTOR Nance, TITLE COUNCIL PRESENTER: DEPARTMENT DIRECTOR REVIEW: REVIEWED BY CITY MANAGER: ITEM FOR COUNCIL CONSIDERATION: Convening of the 2004 Board of Equalization. I. RECOMMENDED ACTION: Convene the 2004 Board of Equalization and By Motion: Act on each individual a eal to the Board. II. BACKGROUND The 2004 Richfield Board of Equalization is scheduled for Tuesday, May 4, 2004 at 6:30 p.m. in the Council Chambers of City Hall. As provided by City Charter, the Board of Equalization consists of the Mayor, Council Members and two citizens appointed by the City Manager with confirmation by the City Council. Mr. Lawrence Emond and Mr. Glenn Erickson were recently appointed to serve on the 2004 Board of Equalization. 0504 Bd of Equal Convene 2004 13 °' -a The duties and responsibilities of the Board of Equalization are established by State law. In general, it is the Board's responsibility to hear appeals by property owners from the Estimated Market Values (EMV) established by the City Assessor and to determine if market values should be adjusted. The appeals must focus on market values rather than tax rates or other concerns which property owners may bring up to the Board. Each parcel of property in Richfield has had an EMV set as of January 2, 2004. Overall, residential property values increased by approximately 7.8% from 2003 values. Properties which were physically reappraised received reductions and increases, but were generally increased. Properties which were not physically reappraised received statistical adjustments based on the characteristics of the property and a computer assisted assessment. The Richfield property assessment was conducted through a contract with Hennepin County, which is supervised by the Administrative Services Department. Staff works closely with the Hennepin County Property Appraisers to ensure that the local assessment complies with the provision of the law. For example, the Administrative Services Director verifies that the number of on-site properties appraised for 2004 meets the standard (20% of total properties in the City) established by law. In addition, the median ratio (comparing EMV to sales price) for Richfield's 2004 assessment is 94.9%. The County Assessor's suggested level of assessment (median ratio) for all municipalities in Hennepin County is 95%. Thus, the Richfield local assessment is on target with comparable Hennepin County communities. On March 12, 2004 property valuation notices were mailed to all property owners showing the 2004 EMV. The notices advised property owners to contact the City Assessor's office regarding any questions or to schedule an appearance before the Board of Equalization if the property owner desired to challenge the EMV. About 132 inquiries have been received to date, as compared to 78 last year. In addition, Assessing staff did 40 property reviews. Some resulted in adjustments by the Assessing staff. III. BASIS OF RECOMMENDATION A. POLICY • .State Statute and City Charter mandate a Board of Equalization Hearing each year to be conducted before May 31. • The City Council has established Tuesday, May 4, 2004 at 6:30 p.m. as the date and time of the Board of Equalization Hearing for 2004. B. CRITICAL ISSUES • To date, two individuals have notified City staff requesting to appear before the Local Board. • The Board must be completed within 20 days of the day the Board is first convened. C. FINANCIAL • None D. LEGAL • Any adjustments made by the Richfield Board of Equalization will be recorded on the property assessment rolls. After appearing at the Local Board, property owners may subsequently appeal to the Hennepin County Board of Equalization and/or the State Tax Court. • Notice of the hearing has been published and posted pursuant to law. IV. ALTERNATIVE RECOMMENDATION~S~ • None V. ATTACHMENTS • None. Property comparison analysis will be distributed prior to meeting if there is a scheduled appearance. VI. PRINCIPAL PARTIES EXPECTED AT MEETING • Craig Lone, Hennepin County Property Appraiser • Dan Salzwedel, Hennepin County Senior Appraiser • Chun Yin Chong, Hennepin County Property Appraiser