04/10/2006 BOE - 00027746BOARD OF APPEAL AND EQUALIZATION
CITY OF FRIDLEY
APRIL 10, 2006
The Board of Appeal and Equalization for the City of Fridley was called to order by Mayor Lund
at 7:02 p.m.
PLEDGE OF ALLEGIANCE:
Mayor Lund led the Council and audience in the Pledge of Allegiance to the flag.
ROLL CALL:
MEMBERS PRESENT: Mayor Lund
Councilmember Barnette
Councilmember Billings
Councilmember Wolfe
Councilmember Bolkcom
OTHERS PRESENT: William Burns, City Manager
Mary Smith, City Assessor
Lynn Krachmer, City Appraiser
Fritz Knaak, City Attorney
Mary M. Smith, City Assessor, stated this meeting is held in accordance with Minn. Stat.
§274.01. The purpose of the Board is to establish an orderly and consistent appeal procedure for
property owners who want to contest the 2006 estimated market value or classification of their
property. As the Board, the City Council has the ability to change values or classifications in
order with State law. The Board has three possible courses of action that can be taken on each
case: to affirm, reduce, or increase the current value based on information presented. If upon
reaching a decision, the property owner feels the Board did not resolve their concerns they may
bring their case to the County Board of Appeal and Equalization which is on June 19.
Ms. Smith said that pursuant to Minnesota State Statutes, it is necessary to have a majority of
Council members in attendance to have a quorum. Beginning in 2006 and each year thereafter,
there must be at least one member at each meeting of the local Board of Appeal and Equalization
who has attended an appeal and equalization course developed or approved by the commissioner
within the last four years as certified by the commissioner. The Board shall see that all taxable
property is properly valued and classified. If property is omitted, it may be added by the Board.
The Board cannot give a class of property an increase or decrease. It may only increase or
decrease an individual property. The Board must hear cases for the current assessment year. As
the Board makes reductions to individual properties, the amount of the reduction cannot exceed 1
percent of the citywide aggregate assessment. If the Board finds a case of under valuation, it
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 2
may raise the valuation of the property, but it must first notify the property owner. The Board
must complete and adjourn within 20 days from the time it convened.
Ms. Smith stated the procedures for the Fridley Board of Appeal and Equalization are as follows:
each property owner appearing will complete the property appeals form and give it to the
assessment staff. Each property owner may address the Board in order of registration. Written
appeals will be read at the meeting. The Board may direct the assessing staff to reappraise any
property and report back to the Board at a reconvened meeting. The Board compares the
information presented by the assessors to the information presented by the property owner and
makes a determination of actual fair market value. The Board may not make a property
adjustment or classification change that would benefit a property in cases where the owner or
other person having control over the property will not permit the assessor to inspect the interior
of the property or any buildings or structures.
Ms. Smith stated to sum up the assessing year of 2005, there were 429 sales that occurred in
Fridley from October 1, 2004, through September 30, 2005. Of this number, 408 were single-
family homes, townhomes, and double bungalows, along with 21 condominium sales. These
sales indicated a decrease in our overall ratio which takes into account the selling price and
estimated market value. In order to raise the sales ratio to the required level, countywide
increases of 5-10 percent to structure values took place. Land values for the most part held to
last year's values. Those properties with water frontage experienced a large increase. These
changes brought our overall median ratio to 94.7.
Ms. Smith went through the market analysis on one of the appeals received by a property owner.
The name of the property owner is Sammy Ahmed and the property is located at 5683 West
Bavarian Pass. The property is a townhome and it was viewed by staff in April 2005. It is a
split-foyer townhome with 798 square feet on the main floor and lower-level finishing of 718
square feet. Located on the lower level is a family room, bedroom, fireplace, and e�tra bath. It
is in average condition. This property was found to have had a new furnace, air conditioner, and
hot water heater installed in 2005. This would not tend to increase the estimated market value;
however, it may contribute to a higher selling price. Assessing staff prepared a sales comparison
of the property using three sales that occurred in this area during 2005. The following sales were
chosen as comparable to the subject's and required only minor adjustments to make them
similar. (1) 5652 West Bavarian Pass listed and sold for $169,900 in April 2005. This property
is a split-foyer townhome consisting of 798 square feet. According to the listing information this
unit had some cosmetic updating to include carpeting and interior painting. This unit appears to
be in average condition and was last inspected in September 2003 by staff; (2) 5625 West
Bavarian Pass sold for $180,900 in October 2005. This property is a split-foyer townhome
consisting of 796 square feet. This unit has had some updating and is in above-average
condition. This unit was last inspected in September 2003 by staff; and (3) 5624 West Bavarian
Pass listed for $174,900 and sold for $175,000 in March 2005. This property is a split-foyer
townhome consisting of 798 square feet. This unit has had some updating and is in average
condition. This unit was last inspected in October 2003 by staff. They made the following
adjustments to these comparables: time adjustments to allow for the January 2, 2006, assessment
date. Other adjustments were made for differences to basement finishing, deck age and size.
The average value determined after adjustments was $177,900. It is the recommendation of the
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 3
assessor that, after reviewing the sales of similar properties and applying the sales comparison
approach to value, that the 2006 estimated market value for PIN #24-30-24-41-0204 at 5683
West Bavarian Pass remain the same at the established value of $170,500.
Sammy Ahmed, 5683 West Bavarian Pass, approached and stated his furnace was replaced
more than seven years ago. He brought up additional closing costs, necessary improvements,
real estate agent's fee and other costs associated with purchasing a home when considering the
listing amount. He wanted the assessor to not only look at the number but what the seller has to
do in order to sell his house.
Mayor Lund said he understands that Mr. Ahmed wants them to give a lower valuation of his
property because of the costs to update his house and the commission he may pay a realtor. He
does not want to pay the tax on what the property is valued at but what he ends up with in his
pocket. He said that is not the way properties are valued. He asked if the inside of the home was
viewed.
Ms. Smith said it was.
Mayor Lund stated so they do take into consideration things that may be a devaluation such as
bad carpet.
Ms. Smith replied they look at carpeting, etc., but because it can be replaced so inexpensively,
they do not put a dollar value on it. They call the floors carpeted or hardwood.
Mayor Lund stated according to the comparisons before him they go higher and lower so they
have taken a median.
Mr. Ahmed stated he talked to a real estate agent and she said no way she could sell his house
for $175,000.
Mayor Lund asked what the agent said she would list the house for.
Mr. Ahmed stated with some improvements, $150,000.
Mayor Lund replied that would be e�tremely low in that same neighborhood according to the
comparables.
Mr. Ahmed stated those high prices were from two years ago and real estate has gone down. He
sees a lot of "For Sale" signs and no buyers.
Councilmember Bolkcom stated she recalled he came last year and they suggested that he have
his house appraised by a certified appraiser. Also, one of the houses sold in October of last year.
Mr. Ahmed stated if they looked at the other houses, they would see a big, big difference. He
lived in his house for 12 years and he did not do anything but replace the furnace which was
more than 7 years ago.
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 4
Councilmember Wolfe stated he thinks that is a very valid point for him to get an appraiser, not
a real estate agent, and have them do an appraisal and provide that to Mary Smith.
Mayor Lund asked how many times the City physically looked at this property in the last 12
years.
Ms. Smith stated they viewed it in 1991, 1995, 1999, and 1987.
Mayor Lund asked if there was any documentation about any improvements.
Dr. Burns stated regarding the ratios they have to maintain are mandated by State law and the
City really does not have a choice.
Ms. Smith stated the ratio has to be between 90 and 105 percent according to the State. What
that is saying is our estimated market value to selling price has to be that. If we do not make the
increases to bring our ratio up to that, the State will blanket a 5-10 percent increase across the
board on properties. The City has no choice but to comply with the State statutes.
Mr. Ahmed stated he did not understand what she was saying.
Mayor Lund suggested that Mr. Ahmed meet with Ms. Smith to discuss this.
Ms. Smith stated their suggestion for Mr. Ahmed's property is to keep the value the same at
$170,500. She suggested it may take some time for Mr. Ahmed to obtain an appraisal, and he
could take it onto the County Board of Appeal and Equalization if Council affirmed the value.
Mayor Lund explained to Mr. Ahmed that if the appraisal comes in lower than what the City
Assessor is saying, he can take that appraisal to the County Board of Appeal and Equalization
meeting and appeal to them.
MOTION by Councilmember Wolfe to affirm the valuation of the property at $170,500.
Seconded by councilmember Barnette.
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTION CARRIED UNANIMOUSLY.
Ms. Smith asked that it be entered into the record that staff received a letter dated March 27,
2006, sent to the Board of Appeal and Equalization from Richard Harris regarding the 2006
estimated market value placed on the following properties: 7710 Main Street (Industrial), 13-17
77tn Avenue NE (Industrial), and 6200 Riverview Terrace (Residential). Mr. Harris is unable to
attend tonight's meeting and would like to have the opportunity to have his case heard. By
sending this letter, Mr. Harris has the option of taking his case to the County Board of Appeal
and Equalization. The values on each of the industrial properties are as follows:
7710 Main Street NE: $963,500 (industrial flex type building)
13-17 77th Avenue NE: $809,700 (also an industrial flex type building)
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 5
Ms. Smith stated she has not received any information from Mr. Harris to support lowering the
value on either of these industrial properties. It is staff's recommendation at this time to affirm
the 2006 estimated market value to give the property owner the opportunity to take his grievance
to the County Board of Appeal and Equalization.
MOTION by Councilmember Bolkcom to affirm the values at 7710 Main Street and 13-17 77tn
Avenue NE. Seconded by Councilmember Barnette.
Councilmember Billings stated in Mr. Harris' letter he asked that discussion regarding the
properties is held off until their meeting on April 24, which is actually the continuation meeting.
The meeting tonight is to hear the grievance of the property owner and give staff the opportunity
in the intervening time period to take a look at the properties and determine if the facts presented
are either justifiable or unjustifiable. Since they were not able to get the information, they would
not have an opportunity to review the information and view the properties prior to the ne�t
meeting. Accordingly, they affirmed the value so that Mr. Harris will have an opportunity to
make a full presentation to the County in June. He asked that staff send a letter to Mr. Harris.
Councilmember Billings asked that the letter from Mr. Harris dated March 27, 2006, be entered
into the record.
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTIONS CARRIED UNANIMOUSLY.
Ms. Smith stated the last property mentioned by Mr. Harris is his single-family home located at
6200 Riverview Terrace. The 2006 estimated market value for this home is $397,300. This
property is located on the Mississippi River. It was last viewed by staff in July 2005 and it
consists of a rambler that is 1,625 square feet with a full walkout basement. It is in good
condition, having been built in 1966. Staff has compared this property to four sales of riverfront
properties during 2005: (1) 169 Hartman Circle sold for $376,000 in October 2004. This
property is a rambler and full basement consisting of 1,530 square feet. This property was last
seen by staff in June 2005; (2) 173 Hartman Circle sold for $405,000 in May 2005. This
property is a rambler and full basement consisting of 1,486 square feet. This property was last
seen by staff in June 2005; (3) 165 Hartman Circle sold for $375,000 in June 2005. This
property is a rambler and full basement consisting of 1,395 square feet. Staff was unable to view
this property during the last assessment; (4) 219 Logan Parkway sold for $437,500 in December
2005. This property is a rambler and full basement consisting of 2,440 square feet. This
property was vacant during their last reassessment. The average value determined after
adjustments were made to the comparables was $430,400. It is staff's recommendation that after
reviewing sales of similar properties and applying the sales comparison approach to value, that
the 2006 estimated market value for PIN #15-30-24-43-0039, 6200 Riverview Terrace, remain
the same at the established value of $397,300.
MOTION by Councilmember Bolkcom to affirm the valuation of 6200 Riverview Terrace at
$397,300. Seconded by Councilmember Wolfe.
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 6
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTION CARRIED UNANIMOUSLY.
Ms. Smith stated the ne�t property is located at 7701 Main Street. This is a newly-sold property
and Warren Stock is the owner. This property was just purchased from Mr. Harris on January 3,
2006. Staff spoke to the new owner on March 14, 2006. At that time Mr. Stock stated he would
provide them with an appraisal done on the property. To date they have not yet received any
information. It is staff's recommendation at this time to affirm the 2006 estimated market value.
This would give the property owner the opportunity to take his grievance to the County Board of
Appeal and Equalization.
Mayor Lund asked Mr. Stock if he had the opportunity to get an appraisal.
Mr. Stock said he brought the purchase agreement for the property and the closing statement and
the certificate of real estate value.
Mayor Lund asked Ms. Smith if she had seen copies of any of these documents.
Ms. Smith stated she had. She called Mr. Stock regarding the Certificate of Real Estate Value
that she received and asked questions and verified the sale to make sure what the conditions
were. At that time he had said that the appraisal came in at more and they agreed upon $40 a
square foot and then they subtracted the deferred maintenance and that would be the determining
price of the property. At $40 a square foot, that would equate to $768,000. He actually paid
$735,000 for the property which comes down to $38.28 a square foot. This is a 19,200 square
foot building. All industrial buildings under 20,000 square feet throughout Fridley this past year
saw increases on the structure alone of 16 percent.
Councilmember Billings asked what the reason for the increase was.
Ms. Smith replied the sales countywide have come in at that. They needed to have increases
across the board to get those values up because the smaller-type buildings are what have been
selling.
Councilmember Billings asked if she had any comparables in Fridley.
Ms. Smith replied after investigating she has found that there were two sales in that area. One
was a steel building on Elm Street that sold for $68. This building consists of 9,000 square feet.
There was another sale of property on Beech Street that occurred back in December of 2003. It
is a little dated but industrial sales sometimes are hard to come by in the same vicinity. This
10,500 square foot building sold for $59.05 a square foot and was built in 1969.
Councilmember Billings asked about other sales in the City of Fridley of buildings this size.
Ms. Smith replied there was one building by Dairy Queen.
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 7
Councilmember Billings stated while he agrees that the County has an obligation to equalize the
tax base, he also understands that the general procedure is to go through the entire county and
jack up numbers unless their sales figure justify it. He said they need to make sure that the
values they have in Fridley are comparable to the sales in Fridley. He asked Mr. Stock how they
came up with $40 a foot.
Mr. Stock stated Mr. Harris was asking $40. He paid a little less than that. They took a look at
the condition of the building and what leases were there and compromised. He thought it was a
fair price. For what they get in rent and for the taxes it is not very much of a margin for what
they have to do to improve the building. He has lived in Fridley for 20 years, he likes the City,
and there was an opportunity to buy a building here.
Commissioner Billings asked if the commercial industrial buildings are strictly appraised on
comparables or if they are ever valued on the basis of the income and reconstruction costs.
Ms. Smith replied all three ways.
Commissioner Billings asked if it would make any sense to try and work together for the ne�t
couple of weeks and see if they can come to an agreement or if they would rather accept the
value and pass it onto the County.
Mr. Stock stated this is the first building he has owned so he would go with whatever they think
is best.
Commissioner Bolkcom said maybe Ms. Smith could look at some comparables. She stated if
he did not mind coming back in two weeks, she suggested they table this.
MOTION by Councilmember Bolkcom to table this item until the ne�t meeting on April 24,
2006. Seconded by Councilmember Wolfe.
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTION CARRIED UNANIMOUSLY.
Ms. Smith asked that a letter be entered into the record from Mr. Paul Schultz who owns
property in the northern industrial area.
Councilmember Billings asked if he was questioning the valuation of a particular piece of
property.
Ms. Smith stated he was talking about taxes throughout the whole letter and has a spreadsheet
on the back. He addressed the letter to the local Board.
MOTION by Councilmember Billings to enter the letter from Mr. Paul Schultz into the record.
Seconded by Councilmember Barnette.
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 8
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTION CARRIED UNANIMOUSLY.
Tim Hoglund stated he owns Property ID#15-30-24-43-0075 located at 148 River Edge Way
and it is his homestead. The 2005 estimate is at $266,000 which is questionable but in 2006, it
went to $337,500, which is over $60,000 in one year. He felt that was e�traordinary in this area.
Even though City staff had recently gone through it, he thought his house is very non-
conforming and has a history of hard sales in the past. An appraisal might come close to the
numbers the City has given; however, he thinks he would not be able to sell it. He would
suggest it be lowered to $278,000.
Councilmember Billings asked if he had discussed this matter with City staff.
Mr. Hoglund said he had made one telephone call.
Councilmember Billings explained how the procedure normally works and asked of Mr.
Hoglund could meet with staff and see if they can come up with a value that they can agree on.
Mr. Hoglund stated he would be happy to meet with staff. He also finds that the use of this
property has been greatly restricted now. There is another Overlay District, so changes that he
would want made to this property would be difficult because of the front line and because of the
bluff line and because of where the river is. Most of his property is unbuildable and unusable.
Mayor Lund asked when staff last looked at the property.
Ms. Smith replied they were in that area this past summer.
Mark Sims, approached regarding his property at 1567 Ferndale Avenue NE.
Councilmember Billings explained that they would like Mr. Sims to work with City staff.
Lynn Krachmer, City Appraiser, stated he did look at that property last year.
Mr. Sims said he purchased this property on December 31, 2004. His house is a split entry that
was built in 1974. The foundation size is 880 square feet and the finished footage is 1,410.
There are two bedrooms and two bathrooms, a lower-level family room; and a home office. The
list price was $169,900 and was listed on October 22, 2004. They purchased it for $168,000
which is 98.9 percent of the asking price. He stated this is a distressed property. It sold at its
true value at $168,000. When they purchased it, the taxable market value was $156,900. After
12 months of ownership, the estimated market value has been increased by the City Assessor by
6.6 percent. After a 16-month period of ownership, it has been increased by 21.3 percent.
Mr. Sims said the property was inspected by Mr. Krachmer last year, and that was the first time
it had been inspected in 10 years. The property was automatically advanced in value. It is his
contention that the value is too high. He said he has comparables to show them as evidence. He
referred to the handout and stated they could see the adjustments that he has made based on the
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 9
City Appraiser's suggestion for the value of different items like bedrooms, garage space, square
footage, new roof, things like that. The estimated market value is supposed to represent what
you can reasonably expect to sell the property for. They bought the property 16 months ago for
$168,000. They have not been able to make any improvements other than painting the living
room and putting on a new layer of attic insulation. So they spent the last 16 months cleaning up
this property. They have gotten rid of over 30 cubic yards of debris that was left on the property
and he can show receipts for that. Using the comparable method, subtracting the adjustments,
the average increase for the comparables is 5.3 percent which would the value of that property
$165,000. He would request that they lower the estimated market value.
Councilmember Billings asked how he came up with $165,000.
Mr. Sims replied comparing the property to the comparable properties that he has before them
and making adjustments based on the number of rooms, square feet, the value of those items that
are suggested by a fee appraiser.
Councilmember Billings commented in this state generally speaking, appraisers do not diminish
value based on maintenance neglect. He indicated the property was in a state of disrepair. The
State usually does not allow appraisers to make reductions in value that are based strictly on
neglect. He stated they would pass the comparables from Mr. Sims on to staff, who would be in
touch with him.
MOTION by Councilmember Billings to table this item until the ne�t meeting on April 24,
2006. Seconded by Councilmember Bolkcom.
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTION CARRIED UNANIMOUSLY.
AT THIS TIME THE MEETING WAS TAKEN OVER BY COUNCILMEMBER
BARNETTE AS MAYOR PRO TEM.
Mayor Lund approached and asked for a review of his commercial industrial valuation. He
respectfully asked that the Board affirm the valuation the staff has given him and allow him to go
to the County to plead his case.
Councilmember Bolkcom asked for the record what the address of the property was.
Mayor Lund replied, 1175 — 73 '/z Avenue NE.
Councilmember Billings respectfully requested that they affirm the valuation by the City
Assessor's Office and allow the Mayor to go to the County. If Council took action, he thought it
could potentially be viewed as a conflict of interest.
MOTION by Councilmember Billings to affirm the valuation. Seconded by Councilmember
Bolkcom.
BOARD OF APPEAL AND EQUALIZATION MEETING OF APRIL 10, 2006 PAGE 10
UPON A VOICE VOTE, MAYOR PRO TEM BARNETTE, COUNCILMEMBER
BILLINGS, COUNCILMEMBER WOLFE, AND COUNCILMEMBER BOLKCOM
VOTING AYE, MAYOR LUND ABSTAINING, MAYOR PRO TEM BARNETTE
DECLARED THE MOTION CARRIED UNANIMOUSLY.
MOTION by Councilmember Bolkcom to continue Board of Appeal and Equalization until
April 24, 2006. Seconded by Councilmember Wolfe.
UPON A VOICE VOTE, ALL VOTING AYE, MAYOR LUND DECLARED THE
MOTION CARRIED UNANIMOUSLY.
Respectfully submitted by,
Denise M. Johnson Scott J. Lund
Recording Secretary Mayor