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Official Publication of the Minnesota Association of Assessing Officers mnmaao.org

EQUAL EYES

Summer 2017 Volume 39 Number 149

Enter Our Photo Contest

The Top 10: Home Décor Trends

Tax Court: KCP Hastings vs. Dakota County

What You Get:The Going Rate For 150 Acres

BEWARE OF DOG:

Avoid an attack in the field

2 Equal Eyes | Summer 2017

Executive Officers President Kyle Holmes, SAMA1st Vice President Patrick Todd, SAMA2nd Vice President Michelle Moen, SAMAFinancial Officer William Effertz, SAMAPast President Nancy Wojcik, SAMA Regional Directors Region 1 Joy Kanne, SAMARegion 2 Mike Sheplee, SAMARegion 3 Jean Sowada-Popp, SAMARegion 4 Mike Dangers, SAMARegion 5 Jason McCaslin, SAMARegion 6 Lori Schwendemann, SAMARegion 7 Doug Walvatne, SAMARegion 8 Mary Jo Otten, SAMARegion 9 Kent Smith, CMA

Committee Chairs Agricultural Doug Bruns, SAMACAMA and GIS Randy Lahr, SAMAConference Coordinator Paul Knutson, SAMA, RESEditorial Information Systems Matt Gersemehl, SAMALegislative Mark Peterson, SAMAMembership Coordinator Rebecca Malmquist, SAMA, RESNominating and Procedures Michelle Snobl, AMAOn-Line Administrator Lori Schwendemann, SAMARules and Resolutions Marvin Anderson, SAMASales Ratio Dell Sanko, CMASecretary Penny Vikre, SAMASilent Auction Jane Grossinger, SAMASite Selection Luis Rosario, SAMAStrategic Planning Marvin Anderson, SAMASummer Seminar Coordinator Kim Jensen, SAMA, CAETax Court / Valuations Laura Fridgen, SAMA Treasurer Reed Heidelberger, SAMA Educational Workgroups Assessor Standards Michael Stalberger, SAMAAssessor Development Patrick Chapman, SAMACourse Management Tina Diedrich-Von Eschen, SAMACourse Curriculum Joy Kanne, SAMAEducation Kim Jensen, SAMA, CAEScholarship Kelly Schroeder, SAMA

Lori Thingvold, SAMAWright CountyManaging Editor

Amber Hill, CMAPolk County

Jake Pidde, AMAStearns County

Jamie Freeman, SAMAClearwater County

Nancy Gunderson SAMAClay County

EDITORIALCOMMITTEE

MAAOLEADERSHIP

Jason Jorgensen, SAMA

Jason Jorgensen, SAMAMeeker County Associate EditorCommittee Chair

Mike Bjork, AMAWashington County

Laura OdgrenMartin County

We are looking for another member...please [email protected] to be part of this awesome team!


INTHIS ISSUE...

IN EVERY ISSUE

TAXLINK/USER GROUP UPDATE 9

THE TOP 10 22

* The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of the Minnesota Association of Assessing Officers.

Commissioner’s Comments 5

MAAP Update 13

Transitions 19Classifieds 20

What You Get For 21

Out of the Past 22

State Board of Assessors 33

Tax Court Profile 26

BEWARE OF DOG 14

Presidential Perspective 6

Education Expo 8

Let’s Get Acquainted 18

cover photo courtesy ofIrita Kirsbluma, Flickr.com


From the Editor:

Windows of Opportunity

There have been many windows of opportunity throughout my lifetime. Some I acted upon, and some I didn’t. I’d like to think that I have no regrets, but I do. Among other things, I regret not applying for that job opening that sounded so perfect a month ago. I think the fear of rejection and the fear of the unknown are two things that held me back. But I will say, more often than not, I took the chance. I took the chance on my current position many years ago. I took the chance at joining the Editorial Committee, and I took the chance at being the managing editor. And I have no regrets for these things. My experience with the Editorial Committee has been life-changing, and I’ve enjoyed every step of the way. I’ve gotten to know people I would never have known otherwise. I’ve learned new software, and I get to be creative, something that was missing for me in my position as an appraiser.

If you feel the need to serve and be creative, this committee is for you. I know someone is reading this right now and thinking about it. Take the chance.

Great things never come from comfort zones.

Lori


Written by Cynthia BauerlyMinnesota Commissioner of Revenue

Commissioner’s Comments By Cynthia Bauerly MN Revenue Commissioner

Season of Change for property taxes

This year’s legislative session brought a number of changes to our state’s property tax laws. As property tax administrators, we all have some work to do to implement them.Our work can be both challenging and rewarding. It is vital to the Minnesotans we serve. Together, we take those words on a page (or screen) and make them real – which funds important community services that Minnesota families and businesses rely on. To name a few: public safety, education, roads, health care, parks, and libraries.

Work to doAt the Department of Revenue, we are reviewing the Omnibus Tax Bill enacted May 30. As always, we will work with assessors and other officials to implement property tax changes.

The Tax Bill includes a significant proposal from the Governor’s tax bill to provide a property tax credit for agricultural and rural properties to reduce their share of school bond levies. This credit addresses a key concern: It can be challenging to fund important new facilities for Minnesota students without creating a disproportionate impact on some taxpayers. The state will reimburse counties for the cost of the credit to avoid tax shifts that increase the burden on other property types.

The Governor also recommended an increase in local government aid (LGA) and county program aid (CPA). Local governments provide a range of essential services for residents and businesses, whatever their population or property tax base. We are pleased the bill includes increases to these important aids, which also help reduce the

pressure on local property taxes.

The measure also updates a number of other areas in the property tax code. Among other things, it:

• Eliminates the annual application requirement for the disabled veterans’ exclusion and allows surviving spouses to qualify even after the death of their husband or wife.

• Moves back the deadline for all assessors to get an Accredited Minnesota Assessor license (AMA) to 2022 and provides a waiver opportunity for those who have been licensed since 2004.

• Increases licensing fees – last raised in 2003 – to cover the expenses of the Minnesota State Board of Assessors, as required by law.

• Updates the Sustainable Forest Incentive Act (SFIA) to address some issues identified in a 2013 report from the Minnesota Legislative Auditor.

• Repeals the exemption for agricultural containment facilities.

• Excludes the first $100,000 of value on commercial-industrial property from the state general levy.

Note: The freeze to the State General Property Tax levy on commercial–industrial and seasonal-recreational properties contained in Minnesota Laws 2017, 1st Special session, Chapter 1, is the subject of ongoing negotiations. We will provide updates as appropriate.

More to comePlease stay tuned for more information, all of us will work together to implement this year’s property tax changes. We’ll publish our usual Property Tax Law Summary in July, and notify you more directly about items that require immediate action.

Our Property Tax Division and I appreciate your hard work and the things we all do together. Our partnership helps provide many of the things that make Minnesota such a great place to live, work, and play. Thank you – and have a great summer!

Cynthia Bauerly is commissioner of the Minnesota Department of Revenue.


president’s perspective By Kyle Holmes MAAO President

Greetings,

By the time this reaches you all, the Board of Appeal and Equalization season will have come and gone. I hope everyone had a successful year and the Boards were kind to you. I have always found this profession funny in the sense that you work 9 months straight trying to do everything possible in the fairest and most honest, equitable and reputable way possible, only to have to face 2-3 months of scrutiny with everyone telling you how wrong you are, or what you messed up on? It’s a funny profession that way I guess.

As of my writing this, MAAO just completed its annual Summer Seminars and Executive Board meeting last week and many important issues were discussed, great education was had, new friends were made, and a lot of good work was accomplished. I would like to use this opportunity to take a minute to highlight a few things that the organization has seen happen recently and things that are being worked on. Let’s start by saying, what a wonderful Summer Seminars! The education was superb, I heard many people talking about how hard it was to decide what seminars to attend. Plus, the early feedback from the class surveys has trended heavily to the positive. I think we found a topics that really enticed people and help our members grow professionally. A big thanks goes to Paul Knutson, Tami Paulson, and Kim Jensen for their tireless efforts once again to make a gathering like this go off without a hitch, and also to the education committee for the great seminars they came up with this year. I look forward to what they have planned for the Fall Conference in September!

In addition to the Seminars, at registration the organization accomplished two very big achievements. With nearly 400 assessment professionals from around the state, we were able to get hundreds of people’s MAAO website profiles updated, and also a great number of those chose to get update photos taken to go with their profile! This is excellent news as the website is really the engine that drives our organization, and it is extremely helpful with the turnover in our group to be able to put a face with the name. Again a big thanks to all of you who participated, as well as Penny Vikre, and Jackie Coulter for manning the booth and getting these things updated.

Also, for the first time ever, thanks to the support of the Regions around the state, MAAO held its first ever U40/10 networking meet and greet on Wednesday night. We had over 90 people register for this group in the morning to help us continue to build the database of up and comers in MAAO, and I am very happy to report over 80 attended this meet and greet. I am proud to say, I personally got to meet and introduce myself to almost 40 of these bright, energetic, and eager to learn people. Yes, we had some hiccups, and yes, we intend to do more than just gather in the future, but for a 1st time event, I considered this to be a rousing success! Another thanks here to Troy Halter from Dakota County for collecting and managing this database for us. If anyone still has staff or thinks that they fit into this group, please contact me with your information and I will make sure it gets added to Troy’s spreadsheet.

I am hopeful that with the good feedback and positive reviews, MAAO and Executive

Board will consider formally adopting this group and funding it moving forward with the next budgeting cycle. It truly was and is amazing to see the wide range of talents and backgrounds that we have brought into the assessing profession recently. I know that with these folks getting involved the future of MAAO remains very bright indeed. Lastly the Executive Board has heard from almost every region in the state on the repurposing of the CAMA committee into a more focused Residential committee similar to that of the C/I/A committee. At this point we have had great interest in this new (repurposed) committee and we believe it is time to get it up and running. This group will be holding its initial kickoff/organizational meeting in the month of June and at that time will set a vision and a mission statement to help guide it moving forward. MAAO looks forward to the formation of this group, and eagerly anticipates the first educational seminars that they will be asked to sponsor. Lord knows we have plenty of residential issues out there that are causing issues for assessors all over the state. It seems fitting to try to bring our people together from around the state to finally get a grasp on how to handle them similarly and fairly.

Along with adding people to fill out the Residential Committee roster, I would like to put out a personal invitation to all to join and get involved in some of the other committees within MAAO. As of this moment MAAO is looking for an active member to join the Editorial Committee, along with that we are currently seeking two motivated and active participants on the Tax Court Committee. Please, if you have ever thought of getting more involved, now is the time to do so. If you are interested


in either of these opportunities feel free to send me an email, or give me a call and I will make sure you get put in touch with the right people to make a difference. Both of these are great committees that have a lot of fun but do important work on behalf of the organization. Please consider serving. I could continue on and on but I don’t want to take up too much real estate in this issue of Equal Eyes. So I will leave you with this, as you start your quintile re-assessments,

president’s perspective, continued

I hope everyone gets a chance to step back and reflect upon all the good things in l ife and the blessings we have and the relationships we share. Enjoy the summer, have some fun and let’s be the best we can be....

and remember in just 9 short months we will be defending ourselves, our profession, and our work to the masses once again.

Kyle Holmes, SAMACarlton County AssessorMAAO [email protected]

Save the Date:

MAAO Fall ConferenceSeptember 10-13, 2017

Radisson Hotel - Duluth Harborview

Duluth, MN


Education Expo

By Jackie CoulterMAAO Education Coordinator

Leadership Education for Assessor Development

MAAO provides numerous courses for Assessors primarily focused on Assessment practices. A need was identified to expand that education beyond Assessment related topics. As experienced Assessors retire and those newer to the profession take over management roles, they may be entering these positions without management experience. They may start to struggle trying to manage to the work the office is responsible for or the conflict between taxpayers or employee with-in the office. They may also find themselves needing to know how to be a good manager and leader. A small team has been working for the past 2 years to develop four Leadership modules to prepare Assessors to manage work, conflict, others, and themselves. Two of the modules Managing Work and Managing Conflict were offered in the fall of 2016 for the first time and well received by participants. Sherri Kitchenmaster, Lyon County Assessor, provided feedback on the seminars. Throughout both modules she learned that if she jumped into a project without a plan that she could stop, reassess and make a plan. In the Managing Work module she specifically enjoyed seeing how another county tracked statistics on their employees performance and were then able to use those both in reviews and hiring. MAAO will be offering the Managing Yourself and Managing Others modules this fall, scheduled for October 11th and 12th, 2017 in Chanhassen, MN. Those interested can register for one or both days. The State Board of Assessors has approved Eight hours of Continuing Education Hours for each module. Part of the Managing Work module will also be offered as a seminar at the 2017 MAAO Fall Conference in Duluth. Visit the Education section of the MAAO webpage for more information and to register. Thank You to the LEAD team (Jessi Glancey, Emily Anderson, Andrea Fish, Michael Thompson, Michael Stalberger, Rebecca Malmquist and Stephen Baker) for your hard work!

The four LEAD modules

Managing Conflict Leading through Customer Service is devoted to developing conflict management skills for assessors. Assessors will learn about conflict, conflict management, negotiation skills, and communications skills. Real-life examples will be brought up so that assessors understand how to apply these skills to managing appeals, setting expectations to meet quintile requirements, working through new property tax laws, brainstorming solutions to get assessment work done, discussing State Board of Equalization orders, and more.

Managing Work and Leading for Results is devoted to assisting assessors in becoming more effective in creating training programs, allocating resources, prioritizing workloads, and continuously improving processes. Assessors will learn about project management principles, resource planning, goal setting, performance measurements, training strategies, and continuous improvement methodologies. Real-life examples and case studies will be brought up so that assessors understand how to apply these skills when creating an effective quintile plan, designing an organizational chart that maximizes resources, measuring employee productivity,

and consistently reviewing and improving existing processes, and more!

Managing Others and Leading by Example is devoted to assisting assessors in becoming more effective leaders. Assessors will learn the traits and skills that make-up a successful leader, the various personalities and strengths seen in the workplace, how to approach hiring and developing a cohesive team as well as approaching performance reviews and setting clear expectations. Real-life examples and case studies will be brought up so that Assessors understand how to apply these skills when managing employees, resolving issues, developing a team environment, writing performance reviews and more! Managing Yourself and Developing Leadership Skills is devoted to assisting Assessors in discovering individual talents and strengths and examine how those impact/influence their ability to manage and lead. Assessors will compare and contract the similarities and difference of management and Leadership as well as apply effective Communication skills in a leadership capacity.

9 Equal Eyes | Summer 2017Continued on following page

Breaking News The MnCCC Tax Court User

Group and MN TAXLINK are up and running and

fully functional! MnCCC Tax Court User Group: The MN Counties Computer Cooperative (MnCCC) Tax Court User Group is a Joint Powers User Group allowing collaboration between government entities while dealing with all things Tax Court related. The joint powers group allows joint appraisals, attorney engagement, expert testimony and other dealings with the courts. The user group is quickly growing in size with 11 counties (including Hennepin) currently engaged and hope to soon include all MN counties. Work orders allowing counties to join the group are available from the MnCCC offices or from Dan Whitman. The user group is also considering including options for additional engagement of other Joint Powers eligible entities such as DOR and the Tax Court to become affiliate members of the group. MN TaxLink Tax Court Petition Management Software: MN TaxLink is a new web based tax court petition management system being offered through the MnCCC Tax Court User Group to its members. This system can be used by County Attorney staff, County Assessor staff, Municipality Assessor staff and Tax Court staff to collaborate, share data, and manage Property Tax Petitions. It is the greatest desire of the user group that all MN Tax Court Petitions be included in this system. For that reason the MnCCC User Group will offer a no-cost version of the software. This will allow counties with only a few petitions limited participation in exchange for their entering their petitions into the system. What Data does TaxLink Manage? MN TaxLink offers many benefits in managing tax court petitions. Assessors and Attorneys can share notes on Petitions. Notes can also be emailed to other staff on a case. For completed cases, there is a workflow system that appraisers can use to enter the outcome per PID, such as new stipulated values or entering a dismissal. Then, the workflow sends it to their supervising appraiser who can approve or deny it before it gets posted in TAXLINK as the new values.


breaking news, continued

Continued on following page

TaxLink is a database that tracks information about: Tax Petition Petitioner Name

Tax Payable Year Petition Date Type (Regular, Small Claims) Close Date MNCIS Number

Property PID Personal Property ID Property Type Municipality / School District Current Market Value / Changed Market Value Disposition (Stipulated, Dismissed, etc)

Scheduling Orders Scheduling Order Event Date Notes Did it occur or not

Players on the Case Appraisers, Attorney, Pro Se Active / Inactive Type (Primary, Secondary)

Notes Notes File Attachments

Document Generation TaxLink can produce Documents and Letters based upon the data it contains. Documents can be produced in the Microsoft Word format. Document samples include:

Envelopes Stipulations Dismissals Notice of Duplicate Filing Notice of Statutory Dismissal Notice of Reinstatement

Exporting Data for Mail Merges Data from TaxLink can be exported to Excel and used by your staff to perform Mail Merges for letters or other documents.


breaking news, continued Reports TaxLink can generate many different reports, to show you total dollar amounts, workload indicators, and statistics. Reports include:

Closed Cases Report – Shows all of the Petitions that were closed during a date range, and includes sub totals for dollar amounts. Can be filtered by date and by Municipality

Duplicate Filings Report – Shows petitions that are filed against the same PID during a given Tax Payable Year.

New Petition Review – Shows all newly entered cases. Staff can use this report to verify all the new petitions were entered correctly.

Assessor Workload Statistics – Shows Open Case Workload Statistics for Assessors. For each assessor/appraiser, it shows how many petitions they have that are not set, at Pre Trial, at Trial Setting 1, at Trial Setting 2, and at Trial Setting 3.

Scheduling Orders TaxLink has a Monthly Calendar screen for tracking all of the Scheduling Orders which can be filtered several different ways:

Show just the Petitions that one person is on. Show just the Scheduling Orders/cases for one municipality. Show just the Scheduling Orders/cases for commercial properties or residential

properties. Filter by the type of Scheduling Order or the Result of the Scheduling

Order. Scheduling Orders can also be exported to appraiser’s Outlook calendar. Other Features

There is a quick assignment screen that County Attorney staff can use to assign new cases to an Attorney.

There is a quick assignment screen that Assessor staff can use to assign new cases to Appraisers.

There is a “Mass Notes” screen that staff can use to put notes onto every open case for a particular PID.

Easily see totals per Tax Payable year by Municipality and by School District. TaxLink Pricing You may contact the MnCCC regarding pricing. Pricing is based on county population but the vast majority of MN counties will be priced at $500/per county per year with unlimited users within the county or city plus MnCCC user group fees. Also available is the no-cost version of the software as well as user group only membership in the user group. Please feel free to contact Dan Whitman @ 507-236-0445 [email protected] or the MnCCC @ (651)917-6996 [email protected] for further information or questions.


The MnCCC Tax Court User Group is part of the MnCCC Joint Powers cooperative allowing county and city assessing staff to collaborate and share in tax court preparations while also recognizing financial savings. The MnCCC Tax Court User Group also offers MNTaxLink which is a web based tax court case management system that can be used by County Attorney staff, County Assessor staff, Municipality Assessor staff and Tax Court staff to collaborate, share data, and manage Property Tax Petitions.

For more information on the MnCCC Tax Court User Group, please visit: http://mnccc.org/user-groups/tax-court

How To Join:1. Sign Up with RSVP (MnCCC’s email list service) or update your existing RSVP profile to

receive notices of meetings and information for the Tax Court User Group. 2. Contact MnCCC’s Executive Director Lisa Meredith at 651-917-6996 or [email protected]

to get a copy of the TaxLink contract and blank work order. You will need the following information for your work order:

• Name of the member (your county or agency) • Your Pricing Tier:

County Size (County Population) Annual Cost

1 – 49,999 $ 500

50,000 – 74,999 $ 1,200

75,000 – 99,999 $ 1,500

100,000 – 199,999 $ 1,800

200,000 – 299,999 $ 2,400

300,000 – 499,999 $ 3,000

500,000 – 749,999 $ 3,600

• Estimated go live date. • Do you have data to convert?

3. Complete, sign and send in your work order to [email protected]. 4. Select your initial administrator to set up accounts for your office. Send the contact

name and email to both [email protected] and Marshall Anderson, Scomar at [email protected].

5. Additional cost, MnCCC membership fee.

For the online user guide, please visit: http://www.mntaxlink.com/TAXLINK%20User%20Guide.pdf


2017 MAAP Summer Workshop

Written by Kelly Princivalli – Carver County – 2016-2017 MAAP President

We made it through the winter and half way through spring. Time is flying and with that the MAAP Summer Workshop will be here before you know it. While you are playing outside, possibly fishing at the cabin, rest assured the MAAP Board members are busy planning speakers and topics that will make this summer workshop a great one. Yes, we sacrifice so that you can enjoy. Haha, not really. ;-) This year’s 2017 Summer Workshop will be held on August 17th and 18th at Treasure Island Resort & Casino in Red Wing, MN. We are working on a new way to cover several topics in a limited block of time. (3-6 topics in 1-2 hours) This brilliant idea came from the adept and inventive mind of Jessi Glancey. The goal is for MAAP members to learn or share processes, procedures, information, etc. which will greatly assist others in the same work environment but may not be aware of its existence. We are thinking of calling it “Hot Topics”. The topics chosen would also qualify for CEH credits. We will work on polishing “Hot Topics” and hope you will see it in full effect this year. This year we will be covering Ethics, and back by popular demand (and new clarifications) linking Special Ag Homestead. Ryan Rasmusson from Freeborn County will be a guest speaker covering Natural Disasters. Thank you Ryan for speaking at the workshop. Special Guest Speaker from MAAO to present and have Q&A on working relationship between MAAO and MAAP. Thank you MAAO for the speaker and scholarships. We at MAAP are grateful for the MN DOR staff and all guest speakers. You help make our workshop a success each year. The MAAP Board welcomes any members and non-members to attend the Summer Workshop. This year’s registration fee is $85 for members and $110 for non-members. Our membership dues are only $10 per year and due in August. Registrations received after the August 4th deadline are subject to a $10 late fee, including payments received the day of the workshop. Please keep in mind that rooms will need to be reserved by July 26, 2017 in order to receive the reduced room rate. If you need the registration form, contact any MAAP officer for details. Hope to see you there!

MAAP Officers Kelly Princivalli President 2016-2017 Carver County 952 361-1971 [email protected] Melonie Flaws Vice President 2016-2017 Crow Wing County 218-824-1302 [email protected] Jessica Arneson Secretary/Treasurer 2015-2017 Washington County 651-430-6097 [email protected] Michaelle Cronquist Past President 2016-2017 Crow Wing County 218-824-1015 [email protected] Debbie Maresch Executive Board Member at Large 2015-2017 Carver County 952-361-1963 [email protected] Lisa Hawkins Conference Coordinator 2015-2017 Olmsted County 507-328-7655 [email protected] Amanda Lee Education Board Member at Large 2016-2018 Mower County 517-537-6771 [email protected] Lacy Standke Education Board Member at Large 2014-2016 Steele County 507-444-7438 [email protected]


Feature

Last year approximately 4.5 million dog

bites occurred in America; of those

attacks, 41 were fatal.

Sometimes the presence of a dog on the property is very evident, but on the other hand, sometimes it may not be. After years of experience in the field as an appraiser, you get seasoned and start to look for clues that there may be a canine on or near the property.

As I pull into a property, I first scan the yard and neighboring properties looking for those clues of a dog. The first things to look for are the obvious ones:

• Is there a dog on the premises?• Are there any dog dishes in sight?• Is there a dog house or dog tie out

visible?

The next things to look for are not quite as obvious but are still an indicator that there could be a dog around:

• Is the grass damaged from urine?• Is the front door scratched up or muddy?• Are there doggy bones or toys lying

around?

These impulses only take a brief second to

do but are some crucial steps before you get out of your vehicle. If the coast is clear I

will sometimes give my horn a quick toot to see if one comes out of the back yard. I will then proceed to get out and give my car door a quick short slam to trigger a bark or a sleeper on the back porch; I wait by the door for a second and then proceed to the house.

Why all the precautions, you may ask. Let me share my experience that I had a few years back that will put this all into perspective.

I was doing my quintile in a city neighborhood walking door to door, and I had just moved the car to start another set of houses. I scanned the yard quickly and no sign of a

dog was evident, so I approached the front door. The home was a typical split entry

with a recessed a rea fo r the f r o n t d o o r where the upper level over hangs jutted out a bit. As I knocked on the door a loud and deep bark came from around the back of the house. Immed ia t e ly the hair stood up on the back of my neck as I watched this one -hundred pound b lack a n d w h i t e t e r r o r c o m e charging at me from around the

garage. As he lunged at me I tried to fend him off with a swat of my clip board, which to no avail broke in the process. As I backed further into the corner an older teenage girl

Beware of Dog Written by

Jason Jorgensen, SAMAMeeker County

Associate Editor



feature: Beware of Dog

came to the door and tried to stop him from the attack as she stepped outside. As she got between me and the dog he snapped at her and clipped her finger, I then moved forward and ushered him into the house, and quickly shut the door. While blood dripped down the end of her finger, I told her I was with the Assessor’s office and what the purpose of the on-site visit was for. I gave her my card and reported the incident when I got back to the office. I have had numerous experiences with many types of dogs. Many have been good ones, but unfortunately there are bad ones as well.

Here are a few interesting dog bite facts at a glance:

• A memo from the USPS posted that 6,755 letter carriers were attacked in 2016 which was more than 200 more than in 2015.

• The city of Minneapolis ranked number ten in 2016 for attacks. There are 78 million dogs in the U.S. which puts your chances of getting bit at 5.7%.

• Home owners insurance companies paid out $530 million to dog bite claims in 2016 alone. A German Shepard can exert a bite down power of 238 pounds per square inch.

Here are a few quick tips as you step out this year for field work:

• Always look for dog presence before entering a property.

• If a dog is present, check his body language first and foremost. If the dog is happy and playful then I will approach a home, if not, I will wait for the owner to put the dog in a secure location and then and only then will I proceed with property inspection.

• Always use extreme caution when a dog is present and avoid quick and threatening movements.

• Let the dog check you out first before trying to pet it.

• Some appraisers carry doggy treats in an attempt to make a quick friend. But be careful here if the dog is allergic to treat ingredients it could be a bad idea.

• Avoid direct eye contact; some dogs take this as a challenge or threat. Keep your arms and hands at your side.

• Do not run away, stay calm and hold still or back up slowly to safety in an event of aggression.

• If attack is eminent place an object such as clipboard or tablet between you and the jaws of the attacking dog. If the attack persists you may have to yell and fight back or use force as necessary.

• If attacked always seek medical attention and report the injury to your supervisor immediately.

• Remember your safety should be first priority.

Even good dogs have bad days. - USPS Safety Director Linda Decarlo

E E


feature: Beware of Dog


Announcing the

Equal eyes Photo Contest

“Minnesota - Oh My!”

Wonders and One-of-a-kinds

From the Land of 10,000 Lakes

1st Place: $100

2nd Place: $50

3rd Place $50

Rules: Must be original, high resolution photo taken in Minnesota Please provide details: who, what, where? One entry per person Email entries to [email protected] Deadline July 31, 2017


1st Place Photo Contest Winner:

Let’s Get Acquainted Written by Laura Odgren

Martin County Editorial Committee Member Jean Popp

Morrison County’s New Assessor

Let me introduce Jean Popp, Morrison County’s new Assessor. If you already know Jean, then you know she is a lot of fun and always laughing. She says that life is too short not to enjoy whatever you’re doing and when you spend time with her you can see she really does live her life enjoying every moment.

Although she is new to the role as Assessor, Jean has been in the assessing field for 17 years. She first started in the Morrison County Assessor’s office after seeing an ad in the newspaper and has been serving Morrison County ever since.

Jean started her new position in January of this year and is accompanied by, what sounds like, quite a senior office. Between the three administrative staff members in the office there is over 60 years of experience! The rest of her office, which is comprised of four appraisers and an apprentice appraiser, brings over 60 years of experience with them, as well. Jean says that one of the most enjoyable aspects of her job is working with her past and present co-workers and without them she says she wouldn’t be where she is today.

Jean both lives and works in Morrison County, which is situated in central Minnesota along the Mississippi river. The county seat, Little Falls, was the home of the famous aviator Charles Lindbergh

for the first 20 years of his life. If you visit Little Falls, Jean said to be sure to visit the Charles A. Lindbergh Historic Site where you can explore the visitor center and tour Lindbergh’s childhood home. Morrison County also has many lakes and trails to enjoy. The county is home to Lindbergh State Park which is located on the Mississippi and is a great place to camp and hike.

Jean and her husband, Ken, live on a grain farm east of Royalton, which is a city with a population of about 1,200 located on the Morrison County boarder. She has two grown children, a daughter and a son. I have also been told that she has a Doberman named Taz who is a very good dog and pretty spoiled, too. Some big news in Jean’s life is that her daughter and son-in-law are expecting twins at the end of August!

This will be her first time being a grandma and it’s safe to say she is very excited!

When asked what her advice is for those just starting in the assessing field, Jean first said, “RUN!!!”…see she is funny, too! Jean went on to say that when you’re just starting out it is important to get involved and make connections. In Jean’s words “Assessors and appraisers are the most helpful group I know. [They are] always willing to share information and guide you in the right direction.”

Jean Popp, Morrison County Assessor

E E


Transitions

By Nancy Gunderson, SAMAClay County

Editorial Committee Member

Best WishesUponRetirement

Tom Dybing Houston county

Tom Dybing retired after serving in Houston County for 23 years of which he served as County Assessor for 22 of those years.

Tom served on many committees throughout his career-- both at the Minnesota Legislature and MAAO. Tom retired the end of April.

We all wish Tom the very best in his retirement.

The picture was taken at the April regional meeting in Winona. Pictured with Tom are the Houston County Assessor’s staff: Carl Ask, Cindy Cresswll-Hatleli, Tom, Mike Paulson, and retired Rich Sather.

Congratulations, Tom!


c

List Price: $95,000 35627 350th Ave Se Fosston, MN 56542

Possible concrete dome home located on 7.96 Acres. Current living quarters located in Quonset (pictured top left). Living space is approximately 2,000 square feet with one bedroom, two and half bath.

Approximately 3,900 square foot concrete dome located on property (square feet per Polk County Assessor office). Interior is incomplete.

Property includes multiple heated outbuildings and fruit orchard with a nine-foot deer fence.

2016 Assessed Value: $101,800

2017 Taxes: $922

Photos per http://www.century21.com

classifieds

By Amber Hill, CMAPolk County



What you Get for...

150 acres

Meeker County

March 2017

154.66 Acres

Sold for $672,152

Martin County

February 2017

155.54 Acres

Sold for $1,214,000

Polk County

February 2017

160 Acres

Sold for$335,000

Renville County

March 2017

160 Acres

Sold for$1,035,959.97

Photos courtesy of County’s GIS mapping.

Correction to Spring Equal Eyes “What You Get For”: Altura, MN sale was for parsonage next door, not the church.

By Amber Hill, CMAPolk County



By Jason Jorgensen, SAMA

Meeker CountyAssociate Editor

out of

the past Remembering Yesterday

5 years ago 2012

• Stephen Baker was President of the MAAO Executive Board.

• Ann Grunert was awarded with her SAMA designation on January 24, 2012.

• Kevin Scheidecker was awarded his CMA designation by the State board on January 24, 2012.

• Jody Le Vassuer, retired from Mower County after 33 years of service.

10 years ago 2007

• Don Holm retires after 31 years at Clearwatewr County.

• Ward Einess was the Commissioner of Revenue.

• Daryl Moeller, Cory Bultema, and Jim Rouleau received a free IAAO memberships.

• The Average yearly income is $50,823.

• The average price of a gallon of gasoline is $3.38.

15 years ago 2002

• Greg Kramber was appointed as the new Wright County Assessor after spending the last 10 years as a Property Appraiser.

• The world average new home costs $228,700.

• Kmart becomes the largest retailer to file Chapter 11 bankruptcy.

20 years ago 1997

• Jack Pasternacki received his SAMA designation.

• Mike Sheehy was the 2nd VP for the MAAO Executive Board.

• Judy Thorstad represented Region 6 as the Director.

• The Dow Jones closes over 7000 for the first time.

• Microsoft becomes the most valuable company in the world at $261 billion.

30 years ago 1987

• The Metro received 12 inches of rain on July 23rd in less than 24 hours, creating major flooding issues throughout the area. While in Maple Grove a tornado damaged 222 homes.

• Marty Schmidt was appointed as the new Crow Wing County Assessor.

• Contact lenses become disposable for the first time.

Out of the Past Summer 2017


Out With the Old, In With the New!

Top 10 Home Décor Trends for 2017

It’s time to say goodbye to home décor trends that have overstayed their welcome…..

1) All-white rooms are out. It’s all about the blues, especially when it comes to paint colors for cabinets. While gray and white are still very fashionable, blue is making its way into the kitchen. Whether you incorporate a navy piece in your living room or paint your kitchen island a moody blue, this color will give your home a fresh and modern look.

2) Speaking of kitchen cabinets, people are no longer building a desk space directly into the counter top. This area, which was usually about six inches shorter than the average kitchen counter, was used for storing cookbooks, making phone calls and paying the bills. A higher priority is now placed on kitchen storage.

3) You can also say goodbye to the zigzag pattern of Chevron. Marble is now a huge trend. Naturally it’s a big seller in the tile & countertop market, especially since it looks great when it’s paired with wood and metal. Marble wall covering allows you to add a statement to any room as this hot design trend also makes its way onto your walls.

4) Decorating with metal is out. Wood accents are in. Envision contemporary wood ornaments & clocks, serving trays, furniture, and sculptures that look great with today’s modern aesthetic.

Written by Jamie Freeman, SAMA Clearwater County


The Top 10



5) Wood Tile is in. Apparently this rustic take on tile is the “it” thing for 2017. It’s popping up all over on HGTV. Homeowners are installing this stuff everywhere from floors to the bathroom shower, accent walls, and fireplaces.

6) Brass is out. Actually, all of the burnished metals used in the “industrial look” are on their way out. Warmer metals like bronze or gold are taking their place. According to Pinterest, copper will be the metal of choice for 2017.

7) DIY is being replaced with artisanal work. Some homeowners are great with DIY projects, others not so much. If everything in your home from lighting to flower vases is a DIY project, it’s probably time to put the glue gun down and do a little house cleaning. The trend is returning to projects that

take a high skill level such as glass blowing and porcelain work.

8) Bathtubs are also out (unless it’s a soaker tub). Many homeowners feel tubs simply aren’t used enough to justify the installation cost and the floor space they consume. Most bathtubs are being replaced with large walk-in showers that feature a seat, shelves for bath products and a rainwater showerhead.

9) Bold front doors are all the rage. A simple coat of paint can transform your boring straight-from-the-store wood door into one that pops. An entryway is the perfect place for a homeowner to express themselves and show their unique style by choosing a front door color that compliments the interior atmosphere of the home.

And if you don’t like the color? No problem: You can always re-paint it.

The Top 10, continued



10) What happens when homeowners can’t find just the right vanity for their home? Premanufactured vanities are being replaced with unique, one-of-a-kind pieces. Anything from an old dresser, to filing cabinets, vintage consoles to antique buffets are transforming bathrooms into the most stylish room in the house.

The Top 10, continued

E E

Are you the one?The Editorial Committee is

looking for a member. The committee is responsible

for the content and production of quarterly issues of Equal Eyes.

For more details, email:[email protected]


Written by Jake Pidde, AMAStearns County


tax court profile


KCP Hastings vs. Dakota County

27 Equal Eyes | Summer 2017Continued on following page

KCP Hastings vs. Dakota County



tax court, continued


State Board of Assessors Provided by Bobbi SpencerMinnesota Department of Revenue

State Board of Assessors Meeting Minutes

St. Michael City Center Tuesday, March 21, 2017

Chairperson Brian Koester convened the meeting at 9:00am.

Board members in attendance were:

Minutes of the January 17, 2017 meeting were reviewed. Reed Heidelberger moved to approve the minutes. Gregg Larson seconded the motion. The motion carried.

Updates

Form Report Update

IAAO Online Course 101 Fundamentals of Real Property Appraisal: Jean Spiegel, Professional Development Operations Director confirmed that the online version of this course is the exact same as the classroom version. This course is equivalent to Residential Appraisal Procedures.

Class Monitors for IAAO Conference: MAAO is contacting IAAO to discuss the class monitors contract. MAAO is expecting to have a contract for the board to review by the May 16, 2017 board meeting.

Clerical/support staff that are not “viewing & valuing”: Where they can find information about the AMA law and how it will affect them. The DOR communications division added key words to the search function to help locate the details available on the State Board of Assessors website.

Disciplinary Actions Report: This report is required by MS270.41, Subd. 3a was sent to the legislature on January 31, 2017.

Dates Submitted Reports

Approved Reports

Rejected Reports

Reports being

Graded

July 1, 2013–December 31, 2013 6 6 0 0

January 1, 2014–June 30, 2014 10 9 1 0

July 1, 2014–December 31, 2014 13 11 2 0

January 1, 2015 – June 30, 2015 20 15 5 0

July 1, 2015 – December 31, 2015 14 12 2 0

January 1, 2016 – June 30, 2016 44 38 4 2

July 1, 2016 – December 31, 2016 28 22 4 2

January 1, 2017 – March 21, 2017 8 3 0 5 Passed Reports

(7/1/2013 – 3/21/2017)

Received AMA

Received SAMA

Received CMAS

Have not applied for AMA yet

Not enough experience

114 61 3 11 51 0

Gary Amundson Charlie Blekre Andrea Fish Jane Grossinger Reed Heidelberger

Joy Kanne Brian Koester Gregg Larson Dave Marhula

Tuesday, March 21, 2017 St. Michael City Center


Updates (cont.)

Reappointment Letters: Were sent out to all form report and narrative report graders on January 20, 2017.

Newsletter: Went out to all licensed assessors on March 15, 2017.

MAAO Education committee update from Brian Koester & Gary Amundson: The conference committee met to discuss summer seminars and fall conference; courses are being created.

Approved Continuing Education Hours Requests

3R's of Basic Legal Descriptions (reading, writing & arithmetic) workshop: Jackie Coulter requested CEH’s for this workshop that will held on June 21, 2017 and sponsored by NCRAAO. The board’s continuing education committee approved this request for 3 continuing education hours.

ArcGis 2 day Training: Eric Solo requested CEH’s for this training that was held on March 9 – 10, 2017 and sponsored by MnCCC. The board’s continuing education committee approved this request for 14 continuing education hours.

Valuation of Lodging Properties Hotel/Motel workshop: Jackie Coulter requested CEH’s for this workshop that will held on June 21, 2017 and sponsored by NCRAAO. The board’s continuing education committee approved this request for 7.5 continuing education hours.

Applications for Certified Minnesota Assessor

Gary Amundson made a motion to award the Certified Minnesota Assessor license to the following individuals:

Roy Levitt, St. Louis County

Derek Lunser, Koochiching County

Lisa Olmen, Hennepin County

Jacob Packer, City of Brooklyn Park

Dave Marhula seconded the motion. The motion carried.

Application for Certified Minnesota Assessor Specialist

Jane Grossinger made a motion to award the Certified Minnesota Assessor Specialist license to the following individual:

Kim Kirchoff, Renville County

Reed Heidelberger seconded the motion. The motion carried.

Applications for Accredited Minnesota Assessor

Andrea Fish made a motion to award the Accredited Minnesota Assessor license to the following individual:

Michelle Benson, City of Bloomington


Gregg Larson made a motion to award the Accredited Minnesota Assessor license to the following individual:

Timothy Berggren, Washington County


Reed Heidelberger made a motion to deny the Accredited Minnesota Assessor license to the following individual:

Scott deLambert, Hennepin County

Andrea Fish seconded the motion. The motion carried.

Dave Marhula made a motion to award the Accredited Minnesota Assessor license to the following individual:


Applications for Accredited Minnesota Assessor (cont.)

Patricia Ecker, Ramsey County


Dave Marhula made a motion to award the Accredited Minnesota Assessor license to the following individual:

Shane Larsen, Hennepin County

Gregg Larson seconded the motion. The motion carried.

Jane Grossinger made a motion to award the Accredited Minnesota Assessor license to the following individual:

Amy Weber, City of Minnetonka


Applications for Senior Accredited Minnesota Assessor

Dave Marhula made a motion to award the Senior Accredited Minnesota Assessor license to the following individual:

Kristina Botzek, Sherburne County

Jane Grossinger seconded the motion. The motion carried.

Reed Heidelberger made a motion to award the Senior Accredited Minnesota Assessor license to the following individual:

Gianna Olson, Hennepin County

Gary Amundson seconded the motion. The motion carried.

Dave Marhula made a motion to award the Senior Accredited Minnesota Assessor license to the following individual:

Scott Schutz, Anoka County

Charlie Blekre seconded the motion. The motion carried.

Andrea Fish made a motion to award the Senior Accredited Minnesota Assessor license to the following individual:

Jay Sowieja, Le Sueur County


Reed Heidelberger made a motion to award the Senior Accredited Minnesota Assessor license to the following individual:

Craig Swanson, Stevens County

Jane Grossinger seconded the motion. The motion carried with two nay votes.

Appointment with the Board

Jessi Glancey with the MAAO Curriculum & Standards committee presented the licensure standards and competencies project. The presentation included details on specific standards and guidelines for writing future courses. The board will be able to use the standards tool when reviewing a licensure course requests. The committee will continue to work on finalizing the project and expects it to be completed by fall.


Discussion Items

AMA Law Change: Andrea Fish updated the board on how the AMA law was being discussed at the Capitol, including possible repeal, possible extension of completion date, and a possible waiver. The Department of Revenue and MAAO had worked together to write the waiver. Gregg Larson suggested that the board should voice their opinion and be present at the next hearing.

Gregg Larson made a motion that the Board express its support of the existing law and communicate that support to the appropriate legislative committees. Jane Grossinger seconded the motion. The motion carried.

Andrea and Gregg wrote a statement and submitted it to the Commissioner to be shared with legislators.

Rule Change Update: The board reviewed the submitted comments, Rule changes and the SONAR.

Dave Marhula made a motion to proceed with the Rules and SONAR as presented. Reed Heidelberger seconded the motion. The motion carried.

Assessment Experience: After reviewing the current and past assessment experience policies, it was unanimous that the board will not change the policy based on the request that was received.

Procedures & Guidelines: The board reviewed the procedures for investigations provided by Gary Amundson. A few changes were suggested; Gary will make the changes and provide a revised copy at the next board meeting for review.

The chairperson set the next meeting date as Tuesday, May 16, 2017 at the St. Michael City Center in St. Michael at 9:00 am.

Dave Marhula made a motion to pay the expenses for the meeting. Reed Heidelberger seconded the motion. The motion carried.

Dave Marhula made a motion to adjourn the meeting. Charlie Blekre seconded the motion. The motion carried.