Memo - Board of Review
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. Memorandum
To: Hopkins City Council
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From: .1im GeneIlie
Date: December 9, 2003
Subject: Board of Review
Now that the City is contracting with Hennepin County for assessment services, how would the
BoardofRe~ewbehmdloo?
The Hopkins City Council currently acts as the Board of Review. To assist the City Council in
the appeals process, Bob Wilson created a process that allows local realtors to advise the
Council. The Council appoints the advisors who live or work in the Hopkins community and
have experience in the real estate field.
Residents who wish to appeal their valuations submit their appeal to the Board of ReView. The
real estate advisors review the properties. The advisors' findings are submitted to the City
Council, acting as the Board of Review, and are be used as expert information in making a
. decision.
Hennepin County said that it is willing to continue to use the process currently used by the City
of Hopkins.
Alternatively, the City can turn over the Board of Re~ew to the County. County Appraisers
w01,lld conduct an "open book" process where they would be available to discuss valuations with
property owners. Appeals would be made to the County board of equalization. Hennepin County
would provide the City with a report on all appeals.
If the City decides to continue as the Board of Review. a new law requires at least one member
of the Council to annually attend an appeals and equalization course developed by the
Commissioner of Revenue. This course has not been developed yet.
Alternatives:
.. Continue to act as the Board of Review with assistance from real estate advisors.
. Transfer the Board of Review to the County. This transfer of duties to the county may either
be permanent or for it specified number of years, however the transfer cannot be for less than
. three years.
Supporting Material:
. . Explanation of the Hopkins Board of Review.
. Description ofthe Appeals process from Hennepin County. (Includes information about the
local Board of Review as well as the County "open booktt process.)
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. HOPKINS BOARD OF REVIEW
FORMAT:
The Board of Review will consist of the members of the city council. To assist the board in the
appeals process, the council will appoint two or more advisors. The advisors should live or work
in the Hopkins community and have experience in the real estate field. The advisors' findings
will be submitted to the Board of Review and will be used as expert information in making a
decision.
. PROCEDURE:
1. The property owner is required to complete a written application prior to the meeting. It
is not necessary for a property owner to appear before the board once the application is
filed.
2. The purpose of the initial meeting is to take the written appeals and refer them to the real
estate advisors for review.
3. . The Board of Review meeting is not a public hearirig.Property owners should discuss
their specific concerns to the advisors during their visit to the property.
. 4. No decisions wiIlbe made during the initial meeting. The board will reconvene at-a later
date to make the fmal decisions on appeals.
5. Appeals on commercial, industrial or apartment properties will be referred directly to the
County Board of Equalization.
6. The advisors will not be required to attend the reconvened meeting. Their value
conclusions, along with any written comments or explanations will be provided to board
members-..
7. The local and county boards have the authority to raise or lower an appealed market
value. The Board will use the advisor's expert opinions when deciding whether the
appealed value should be lowered, left the same. or raised in value.
8. The decision of the Local Board may be appealed to the Hennepin County Board of
Equalization.
9. In appreciation and gratitude, the advisors will receive $25.00 for attending the meeting
and $25.00 each for the properties they review in pairs.
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Examine your notice; if you have a question OR if you think your property assessment for
this ear is incorrect follOw these sta s:
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'* Call the number listed on the notice.
.. Discuss your concerns with the assessor/appraiser.
* Review sales information,
~-~ to Minnesota Tax Court
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ISt~p~~ .._. _Y ~'ta~'m . "'," ""lt~jjtlt,"" '..l~<<i~.Yr'~rlr#.".'w"~.b '~'~e.tfn
'" The .Board of Appeal and E~ualization meets at the city or township level. .
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Meets in April or May.
.. Appeal in person, by letter or by designated representatjlre.
.. Call your assessor. an appointment may be necessary.
- "Open Book- meeting: If your notice refers to the "Open Book" meeti1g, this is held in lieu of the
Board of ~ and fquali:zetion. "Open Boot" refers to the Infol1neI assessment review
process between the property owners sndthe ~or/appralser. This is an infonnal
. opporluniy to rescllve assessment questiOns prior to the County Boerd 01 Appeal and
. EqualizatiOn .
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.. You must first appeal to the Board of Appeal and Equalization (IOeaI1eveI see step 2).
If your city has an .Open Book. meeting, you may appeal directly to the County
* Board of Appeal and Equalization. Although it is strongly recommended, you are
not required to appear at the "Open Book" meeting.
.... Meets in June
... Appeal in person, by letter or by designated representative
.. Call the number listed on our valuation notice to make an a ointment
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Appeals must be filed by April30 ofthe year following the assessment
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"'Non-homesteaded property valued over $300, ""onhomestead property valued under $300,000. .
'!tAppeel can be used for ell property. "All homestead property. Provided that there is
one dwelling unit per pares. pet petition.
""Attorney is recommended *Denial of current year application for Homestead,
. 'Il'Attomty is flot necassary.
--oeeisions are final.
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