HomeMy WebLinkAboutCity Council - 05/17/2005 - Workshop APPROVED MINUTES
EDEN PRAIRIE CITY COUNCIL WORKSHIP & OPENFORUM/OPEN PODIUM
TUESDAY, MAY 17, 2005 CITY CENTER
5:00—6:25 PM, HERITAGE ROOM II
6:30—7:00 PM COUNCIL CHAMBER
8080 MITCHELL ROAD
CITY COUNCIL: Mayor Nancy Tyra-Lukens, Councilmembers Brad Aho, Sherry Butcher,
and Ron Case
CITY COUNCIL STAFF: City Manager Scott Neal, Police Chief Dan Carlson, Fire Chief
George Esbensen, Public Works Director Eugene Dietz, Community Development Director Janet
Jeremiah, Communications Manager Pat Brink, Assistant to the City Manager Michael Barone,
City Attorney Ric Rosow, City Assessor Steve Sinell, and Council Recorder Carol Pelzel
Heritage Room H
I. ASSESSING AND TAXATION— Steve Sinell, City Assessor
Neal explained that staff would like to provide the Council with some in-service training
about how the tax system works since the Council is occasionally brought into
discussions about taxes with citizens and the media.
Steve Sinell, City Assessor,presented an overview of the property tax and assessing
process and the roles and responsibilities of the different responsible parties. He
explained that there are various units of government in Minnesota that levy property
taxes including cities, counties, school districts, watershed district, etc. The State also
collects property taxes on commercial/industrial and seasonal recreational properties. He
pointed out that there are various laws and procedures that each entity has to follow.
Sinell further explained that the Hennepin County Attorney is responsible for all Tax
Court Petitions in the County and the City does work with the County at no charge to
assist in tax court appeals and exemption and classification issues.
Sinell stated that the City Council adopts a budget by resolution and also adopts a
resolution levying whatever taxes it considers necessary within statutory limits for the
ensuing year in each fund. For the past several years, the State Legislature has passed a
levy limit. Sinell pointed out that Eden Prairie is unique in that it has a significant amount
of personal property that includes the hangars at Flying Cloud Airport. These hangars are
on land owned by the Metropolitan Airports Commission but are leased to private
individuals. Taxes for the land and improvements become the responsibility of the party
leasing the hangars.
Sinell explained that since 1992 the City chooses to appoint a Board of Appeal and
Equalization to consider appeals on current estimated market values and classifications.
CITY COUNCIL WORKSHOP & OPEN FORUM/PODIUM
MAY 17, 2005
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The current Board consists of five members who are very knowledgeable in the real
estate industry and include sales management people as well as active sales people all
located in Eden Prairie. The Board completed their hearings last week and homeowners
have the option of having their case heard by the Hennepin County Board of Appeal and
Equalization and then to the Minnesota Tax Court. Sinell indicated that legal issues may
be appealed to the Minnesota Supreme Court. There were approximately 1,100 tax court
appeals filed in Hennepin County with 55 of them from Eden Prairie.
Sinell explained that the City operates within the bounds set by Minnesota Statutes and
they cannot create their own tax systems without special legislation. The City cannot
enact a sales tax, lottery, etc. other than what is authorized by State Statute.
Neal explained the ad valorem system stating that Eden Prairie concentrates on the levy
and spending levels. Property taxes are driven by the local tax levies and taxing districts
have to levy prior to rate calculations.
Sinell stated that each of the special laws affects the individual property values. The local
assessor values every property every year and not all of the properties increase at the
same rate. He indicated that there are three types of taxes; sales tax, income tax and
property taxes. The sales and income tax are driven by the legislative determined tax rate.
Property taxes are driven by local tax levies. That tax levy is determined by local
decisions and spending.
Sinell reviewed with the Council the tax process. For each unique taxing area there is a
different tax capacity rate. Since commercial/industrial and apartment property owners
may not be able to vote in a municipal election, it was determined that the referendum
levy should be against the market value. For 2005, the city's tax capacity is
approximately $90 million after Fiscal Disparities. For 2004 it was $78-$80 million after
adjustments.
Sinell explained that Eden Prairie does use the mass appraisal process for valuing a group
of properties as of January 1, using standard methods, employing common data and
allowing for statistical testing. In response to a question from Mayor Tyra-Lukens, Sinell
responded that the proposed tax statements mailed out at the beginning of the year do
change. The change may be a result of corrections made to the tax base or homestead
classifications. Sinell reviewed the property tax timeline with the Council and indicated
that they would soon be starting the process for the 2006 assessment for taxes payable in
2007.
Case questioned how a value is arrived for a house where staff is denied access. Sinell
answered that when a homeowner denies them access to their home they will use
assumptions in determining the value of the home and will assume it is similar to homes
in the neighborhood. If the homeowner does not agree with that value, they will have to
allow City staff access to their house and if necessary an adjustment will be made.
CITY COUNCIL WORKSHOP & OPEN FORUM/PODIUM
MAY 17, 2005
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Sinell explained that the Index of Regression is used to help determine whether higher
priced properties are assessed properly. Eden Prairie has a huge variation of home prices
with lows starting over$200,000. There are a number of properties in Eden Prairie valued
in the $1 million range. The City does have a number of exempt parcels including vacant
land, farms, schools, churches and parks.
Sinell reported that the City had 50 court appeals and 25 Board of Appeal and
Equalization Appeals. City staff spent weeks working with residents trying to explain the
method for determining their value and reaching an agreement so that the resident does
not have to go to the Board of Appeals. The value is based on many factors including
what's happening around the City, State and the general economy.
Case asked if they just assume that all property values went up a certain percentage.
Sinell responded that staff does monitor sales in neighborhoods and they do study the
market. Butcher asked if it is common to have 50 tax court appeals. Sinell said it is
common especially for cities like Eden Prairie that have a mix of properties including
commercial/industrial and apartment buildings. He explained that very few of the cases
actually get to the tax court. About half are dismissed and half reach a negotiated
settlement.
Sinell completed his presentation by explaining that the next step for the City Council
will be to establish the budget and tax levy for the City.
Council Chamber
II. OPEN FORUM
A. John Mallo—Flyins!of the Flay
Mr. Mallo addressed the Council about the flying of the flag at half-mast on City
property.
III. OPEN PODIUM
IV. ADJOURNMENT