HomeMy WebLinkAboutCity Council Packet 05-08-1989 BOEr?
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PLYMOUTR
1959
BOARD OF REVIEW
MAY 8TH
7:30 PM
MEMO
CITY OF PLYMOUTH
3400 PLYMJiTIlf BaMEVARD, PLYMDUM, MINNESOTA 55447
DATE: May 8, 1989
TO: Plymouth Board of Review
FROM: Scott L. Hovet, City Assessor
SUBJECT: 1989 BDARD OF REVIEW
SUMMARY:
Transmitted herewith for your review is a report on the 1989 assessment. The
report introduces you to what has been done, statistical measurement of our
work and general information which will, hopefully, make your task as a Board
of Review member easier and more enjoyable.
I invite you to read through the information and then feel free to ask
questions and give your comments on the methods used, the values and the
results obtained.
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TABLE OF CONTENTS
DESCRIPTION
SUMMARY........................................................... 2
INTRODUCTION TO '89 ASSESSM3NT.................................... 3
ASSESSING STAFF ................................................... 5
1989 ASSESSNETr STATISTICS ........................................ 6
LOCAL BOARD OF REVIEW AUTHORITY ................................... 8
SPRING SALES RATIO STUDY .......................................... 11
189 LAKESHORE STUDY ............................................... 15
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1989 BOARD OF REVIEW
SUMMARY
This past year, again, there were some changes in estimated market values of
properties located in Plymouth. These value changes range from reductions in
some condominium valuations to substantial increases in large co mrcial and
industrial properties. Typical valuation changes are as follows:
pruperty? Percept Chanae
1 Residential Homestead (Varied neighborhoods) +0% to +15%
Residential Non -Homestead (Apartments) 0%
Residential Lakeshore 0%
Co v ercial & Industrial +3% to +10%
Exceptions to the above market value changes would include new construction,
quartile areas, reappraisals, and/or other market adjustments.
On April 21, 1989 estimated market value notices were mailed to all Plymouth
property owners. We have noticed a slight decrease in phone call activity
received by the division since this mailing. We are experiencing between 10
and 20 phone calls per hour within the division.
It should be pointed out that state law provides that the assessment shall be
an annual assessment with all property in the taxing jurisdiction be revalued
to its market value every January 2nd. The annual assessment this past year
put a real burden on our staff. Scare overtime was required this year from
September 1st through the end of February because of the volume of new
building permits that were issued during the calendar year of 1988. This does
not include the 4,250 quartile parcels that had to be reviewed and
reappraised.
With additional improvements to our Telxon unit and to our ccoputer system for
property appraisal, certain workloads were increased. Also, other work areas
were needed for proofing valuations being returned frau the computer,
correcting coding of field data entry information, and interpretation of
various printed reports were a major part of our workload. Our
computerization of the assessing function in Plymouth is, perhaps, the most
progressive and sophisticated that exists in the State of Minnesota. The
excellence and quality of the 1989 assessment is a direct result of this
computerization.
The assessment just completed for 1989 represents a good many hours of staf f
research and time. I feel confident that the 1989 assessment is fair and well
equalized through the city.
Respectfully submitted,
itt'ZI!
11 &
4t
Scott L. Hovet, CAE
City Assessor and Staff
SH/je
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The 1989 Assessment affects all the property owners of Plymouth. As required
by current state law, the Assessor is required to reassess all property every
year.
State Statute reads: "All real property subject to taxation shall be listed
and assessed every year with reference to its value on January 2 preceding the
assessment." This has been done and the owners of property in Plymouth have
been notified of any change. Minnesota State Statute 273.11 reads: "All
property shall be valued at its market value." It further states that "in
estimating and detemining such value the Assessor shall not adopt a lower or
different standard of value because the same is to serve as a basis for
taxation nor shall he adopt as a criterion of value the price for which such
property would sell, or in the aggregate with all the property in the town or
district but he shall value each article or description of property by itself,
and at such sum or price as he believes the same to be fairly worth in money,"
The statute says all property shall be valued at market value not mLay be
valued at market value. This obviously means that no factors other than
market (such as economics, personalities or politics) shall affect the
Assessor's value and the subsequent action by the Board of Review.
Market value has been defined many different ways. Simply stated, it is "the
highest price estimated in terns of money which a property will bring if
exposed for sale on the open market by a seller who is willing but not
obligated to sell, allowing a reasonable time to find a purchaser who is
willing but not obligated to buy, both with knowledge of all the uses to which
it is adapted and for which it is capable of being used."
The real estate tax is an ad valorem tax which is based on the value of
property and not on the ability of the property owner to pay. The values
placed on all real estate in Plymouth are based on the amount of land and the
improvements upon the land, while no consideration is given to who owns the
land.
The 1989 Assessment (not the 1989 taxes) reflects an approximate average
increase of 6% overall valuation over 1988 (excluding new construction,
quartile adjustments, and/or market adjustments). This process was aided a
great deal by the use of our city ccRputer system.
During this past year, our staff has gathered property data onto a computer
field sheet or the Telxon unit which, in turn, was entered and calculated by
the cuter system. Adjustment have been made in land values, depending on
the area of the city.
Those areas of the city that equal 25% of all existing properties have been
physically reviewed during 1988 and represent over 4,200 parcels, excluding
1,561 building permits. This is commonly referred to as the "quartile". In
the areas of reinspection, new items that previously were not on our records
were added, or where applicable, deleted. This year, again, a preliminary
sales study was analyzed, prior to placing a final value on each property
inspected.
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INIRfJXMON M Tim 1989 ASSESSMENT ( cont . )
In accordance with the results of this sales study, certain areas of the city,
certain styles of houses and certain sizes of houses were adjusted in value,
either lower or higher than the original value, to more properly reflect
actual market values.
Commercial and industrial,ProPerties were increased approximately 3% in
valuation. These areas represent over 700 parcels. There were 75
commercial/industrial/apartment properties physically inspected this year.
The value we place on property is accomplished only after we have conducted
thorough studies in the market place. Costs of replacement are checked with
builders in the area, as well as cost manuals that are available, which are
put together by experts in the field of building and appraising. Sales of
property are constantly analyzed to see what is happening in the market place.
The assessor does not create value, he only measures its movements.
Assessing property values equitably is partly science, partly judgement,
partly ccmmmication skills, and largely a mystery to many property owners.
Acid to that the fact that property construction, financing and ownership are
more complex today than ever before and the task becomes more difficult.
Training cannot tell us how to find the "perfect" value of a property, but
training can consistently produce the same estimate of value for identical
property by different assessors. That, afterall, is a working definition of
equalization.
The following pages contain information that, hopefully will inform you and
make your job, as a member of the Board of Review, a more productive one.
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ASSESSING STAFF
NAME CLASSIFICATION DUTIES P
Scott Hovet, CAE ASSESSOR Adminstration
Appraisal Review
Tax Court Defense
Comm/Ind. Appraisal
Sue Mauderer, RES APPRAISER Computer Coordinator
Residential Appraiser
Condominiums
Green Acres Coodinator
Mike Carroll, CMA APPRAISER Townhouse Appraisal
Rural Appraisal
Residential Appraisal
Vacant Land
Nancy Bye, CMA APPRAISER Residential Appraisal
Mobile Homes/Sales
3CC" Coordinator
Tax Increment Finance
Dick Toy, CMA APPRAISER Residential Appraisal
Sales Ratio Studies
PC Applications
Janice Olsson ASSESSMENT Sales Ratio Studies
TECHNICIAN Abatements
Appraisal Preparation
Janet Evenson DATA PROCESSING Homesteads
CLERK/TYPIST Property Divisions
Clerk/Typist
Data Entry
CAE: Certified Assessment Evaluator
Highest professional designation awarded
by the International Association of Assessing Officers
RES: Residential Evaluation Specialist
Designation awarded by the International Association of Assessing Officers
CNA: Certified Minnesota Assessor
Awarded by the State Board of Assessors
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1989 ASSESSMENT STATISTICS
Total City Parcel Count ... (01-02-88) ........................ 16,280
Total City Parcel Count ... 01-02-89) ........................ 17,040
Parcel Count Per Appraiser 1989 Assessment. (New Appraiser Added) 4,009
Parcel Count Per Appraiser 1988 Assessment .................. 4,528
Assessor's Industry Standard ................................ 2,500
1989 Total Estimated Market Value.. (Preliminary)....... 2,514,200,000.
1988 Total Estimated Market Value ....................... 2,289,300,000.
1988 to 1989 Total City Valuation Growth .................... 6.20%
1987 to 1988 Total City Valuation Growth .................... 16.51%
1988 Total Building Permits ................................. 1,561
1987 Total Building Permits ................................. 1,685
1988 Metropolitan Area Average Home Sale Price .............. 90,000 (Est.)
1988 Plymouth's Average Hcme Sale Price ..................... 136,500.
1989 Total Number of Hanesteads ............................. 13,009 (Est.)
1988 Total Number of Hcmesteads ............................. 12,612
1989 Mean" Sales Ratio Assessment Level) .................. 91.5%
1988 Mean" Sales Ratio Assessment Level) .................. 92.7%
1989 Coefficient of Dispersion (Assessment Accuracy)........ 7.20%
1988 Coefficient of Dispersion (Assessment Accuracy)........ 7.72%
1988 Total Number of Sales .................................. 1,418
1987 Total Number of Sales .................................. 1,150
M
Residential 67.3%
Icuftural 1.6%
II Other 2.7%
mpt (Non—Taxable) 5.8%
Commercial/Industrial 22.6%
1989
ESTIMATED MARIM VALUE
Residential 67.3 _
Ccamiercial/Industrial 22.6%
Exempt (NON TAXABLE) 5.8%
All Other 2.7%
Agricultural 1.6%
TOTAL ESTIMAiTED NAM= VALUE
1,795,119,000.
603,860,000.
153,487,000.
73,284,000.
41,937,000.
2,667,687,000.
All other includes: Cc m ons, Open Land, Seasonal -Residential, Title II
Ccmnerical Vacant Land
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IACAL BOARD OF REVIEW AUIHO =
Minnesota Statues Section 274.01 provides that the council of each city shall
be or appoint a Board of Review.
Assessments of property are made to provide the means for the measuring of the
relative share of each taxpayer in the meeting of the costs of local
government. It is the duty of the Assessor to assess all real and personal
property except that which is exempt or taxable under sane special method of
taxation. If the burden of local government is to be fairly and justly shared
among the owners of all property of value, it is necessary that all taxable
property be listed on the tax rolls and that all assessments be made
accurately.
Whenever any property that should be assessed is cmitted from the tax rolls,
an unfair burden falls upon the owners of all property that have been
assessed. If any property is undervalued in relation to the other property on
the assessment record, the owners of the other property are called upon
automatically to assume part of the tax burden that should be borne by the
undervalued property. Fairness and justice in property taxation demands both
completeness and equality in assessment.
1
The authority of the local board extends over the individual assessments of
1
real and personal property. The board does not have the power to increase or
decrease by percentage all of the assessments in the district of a given class
of property. Changes in aggregate assessments by classes are made by the
County Board of Equalization.
Although the local board has the authority to increase or reduce individual
assessments, the total of such adjustments must not reduce the aggregate
assessment made by the Assessor by more than one percent of said aggregate.
If the total of such adjustments does lower the aggregate assessment made by
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the Assessor by more than one percent, none of the adjustments will be
allowed. This limitation does not apply, however, to the correction of
clerical errors or to the removal of duplicate assessments.
In reviewing the individual assessments, the board may find instances of
undervaluation. Before the board can raise the market value of property, it
must notify the owner. The law does not prescribe any particular form of
notice except that the person whose property is to be increased in assessment
must be notified of the intent of the board to make the increase. The Local
Board of Review meetings assure a property owner an opportunity to contest the
valuation that has been placed on his property or to contest or protest any
other matter relating to the taxability of his propertyextent the tax - The
board is required to review the matter and make any corrections that it deems
just.
1989 BOARD OF REVIEW
CITY OF PLYNOLMi
MAY 8, 1989 - 7:30 P.M.
Statistics for phone call coverage)
AVERS Value Increases:
Residential = -0-(Market adjustments & new construction.)
Lakeshore = -0-(Mooney Lake reappraised.)
Ccmme-rcial = +3%
Industrial = +3%
Apartments = -0-
Number total Building Permits (Residential New and Remodel) 1561
Approximately 1400 houses sold in Plymouth last year.
L 1989 Mid -Year Homesteads show as Non-Hcu estead on value notice.
Notice is effective as of 01-02-89.
Mid -Year Homestead is effective 06-01-89.
Must own/occupy on or prior to 6-1-89 to qualify for mid -year Hmstd.
Look up Homesteads in "Homestead Returned" screen.
Scot t: Commercial -Industrial -Apartments - Major problems.
SUE MAUDERER NANCY BYE MIRE CARROLL DICK Zt Y
Chippewa Trails Bass Lake Estates
Fox Run Bass Lake Heights
Hadley Hills Bass Lake Woods
Heritage Estates Creekwood Hills
Hadley Woods Deerwood Estates
Heritage West Harrison Hills 2nd
Mission Trails Jamestown
Palmer Creek Lake Park Heights
Pinecrest Oakwood Shores
Steeplechase Schmidt Lake Hills
Swan Lake Windridge at Bass Lk.
Westwood Ridge Zachary Hills
Robt . Middle:nist 6th Maple Creek
Rappaport Maple Creek 2nd
Meadows of Bass Lake
Pine Ridge at Bass Lk.
Palmer Cove
Golf Courses Blind & Disabled
Green Acres Condominiums
Lakeshore Mobile Hcmes
04-19-89
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Amhurst Cedar Ridge
Camelot Deerwood Glen
Chelsea Woods Glen Echo Ponds
Ci mvwron Humphrey Estates
Elmhurst Quail Ridge
Kingsview Hts. wild Wings
Kingswood Farms Woodlands
Oakdale Carlson Ctr. 6th
Parkers Lk Farm Woodpointe Est.
Silverthorne Sunset Valley Hanes
Timberton St. Marys
Tyrell Parkers Lake
Parkers Lk. Condos
Steeplechase
Farms Sales Ratios
Patio Homes PC Applications
Townhouses
Equalizing is done in today's procedures through ratio studies. Said studies
compare the Assessor's value with that same property's sale price. This
comparison gives us ratio indicators that are recognized at the county level
and the State Ccomissioner of Revenues level. The ratio indicators must reach
acceptable levels or they will trigger corrective action for general across-
the-board adjustments by the County Assessor or the Commissioner of Revenue.
These general corrections are essentially a "shotgun blast" type correction
that affect the adequate value and inadequate value alike and, although they
correct equalization across jurisdiction lines, they do just the opposite
within a jurisdiction by increasing inequity. In Plymouth, this type of
correction was done to Commercial/Industrial properties for the 1988
assessment. (+5% to building value.) Fortunately it has never been done to
residential properties.
The 1989 spring
County places ou
ratio is 93.2%
jurisdictions at
load. We want b
ratio studies w
Commissioner of
any jurisdiction
action, and then
2nd lowest of
statistics.)
sales study recently completed by our staff and Hennepin
r overall median ratio at 91.5%. Hennepin County's median
which puts Plymouth below the average and dictates that
or above the median carry a slightly greater share of the
be the leader in most other areas, however, in equalization
certainly don't want to be at or near the top. The
levenue and the Hennepin County Assessor have mandated that
falling below a 90.0% plateau will be forced into corrective
everyone suffers. For the 1989 assessment, Plymouth is the
11 the major cities. (See next page for overall county
Our coefficient of dispersion in this year's study is 7.20 % and is one of the
lowest in Hennepin County for a jurisdiction of our size. (Anything under 10
is considered excellent.) This is a direct result of our computerization of
the appraisal process and demonstrates our ability to administer fair and
equalized valuations at both ends of the spectrum.
Our price related differential during 1988 has fluctuated between 97 and
102. This also shows our ability to treat higher priced homes as equally as
the lower priced homes. It is currently at 101. (100 is considered perfect.)
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SPRING 198? RESIDENTIAL RATIO STUDY 4/11/89
MUNICIPALITY SALES MEDIAN MEAN COD MUNICIPALITY i SALES MEDIAN MEAN COD
BLOOMINGTON 926 92.6% 93.2% 6.6 MEDINA 23 94.6% 93.41 7.3
BROOKLYN CENTER 261 91.8% 92.11 5.4 MINNEAPOLIS
rBROOKLYN PARK 474 92.4% 92.5% 5.0 MINNETONKA 540 92.62 92.61 7.5
CHAMPLIN 178 95.21 94.61 7.4 MINNETONKA BEACH 14 91.4% 90.9% 4.8
CORCORAN 51 93.11 92.1% 6.1 MINNETRISTA 60 91.7% 94.2% 8.9
CRYSTAL 317 93.01 93.8% 5.7 MOUND 188 94.3% 93.91 7.8
DAYTON 32 93.7% 93.6% 7.1 NEN HOPE 214 92.11 92.71 5.4
DEEPHAVEN 46 91.51 90.2: 9.0 ORONO 119 91.6% 90.41 9.6
EDEN PRAIRIE 419 93.21 93.62 5.9 OSSEO 28 92.6% 93.31 10.0
EDINA 519 91.1: 90.B% 6.4 PLYMOUTH 474 91.5% 91.3% 7.2
EXCELSIOR 19 94.3'. 92.8% 5.6 RICHFIELD 373 92.61 92.91 6.1
GOLDEN VALLEY 276 92.7% 93.31 6.6 ROBBINSDALE 221 92.81 93.5% 6.9
GREENFIELD it 92.51 93.7% 5.5 ROCKFORD 1 104.31 104.31 0.0
GREENNOOD 13 93.01 92.61 6.2 ROGERS 3 93.0% 94.41 4.1
HANOVER 0 ST ANTHONY 57 92.61 92.7% 7.3
HASSAN 19 94.0% 93.1% 4.5 ST BONIFACIUS 11 92.9% 93.51 5.7
HOPKINS 97 94.6% 95.5% 6.7 ST LOUIS PARI: 595 91.9% 92.0% 7.3
INDEPENDENCE 24 93.31 93.11 6.B SHOREWOOD 73 92.1% 91.8% 10.4
LONG LAKE 28 92.01 91.7% 6.8 SPRING PARK 19 94.7% 96.1% 6.1
LORETTO 1 100.11 100.7% 0.0 TONKA BAY 23 91.11 93.3% 6.3
MAPLE GROVE 410 91.5% 91.7% 5.0 WAYZATA 27 91.51 89.61 12.2
MAPLE PLAIN 20 93.0% 93.3% 5.3 WOODLAND 9 91.31 91.8% 5.7
MEDICINE LAKE 7 93.61 92.41 5.8 HENNEPIN COUNTY 7,286 93.21 93.21 6.5
tCOUNTY FIGURES EXCEPT SALES) ARE MUNIC AVERAGES
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ill- an @. •u
Sales Ratio: (Assessment level)
The ratio derived by dividing a property's sale price into the Assessor's
estimated market value.
Sales Ratio Analysis:
Study of the relationship between the Assessor's values, sales prices and the
deviations resulting from differences between the two. The purpose of such
an analysis is to determine the efficiency, equity, quality and fairness of
assessing activities of a particular neighborhood or jurisdiction.
Coefficient of Dispersion: (Assessment Accuracy)
In statistics, the measure of absolute dispersion to an appropriate average.
A measure of relative dispersion. Sometimes referred to as an "index of
assessment inequality". Under 10% is in the excellent range.
Price Related Differential: (Assessment Difference)
A statistic used to measure the assessment differences that may exist between
higher priced properties vs lower priced properties. 100 points is ideal.
Within 10 points of 100 is considered excellent.
The following page discusses the methodology and our 1988 Equalization Sales
Ratio Study. We are fortunate in Plymouth to have a very active market with
numerous sales to be able to measure our assessment accurately.
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MEMO
CITY OF PLYMOUTH
3400 PLYMXTM BOULEVARD, PLYM7 M, MINNESOTA 55447
DATE: April 21, 1989
TO: Scott Hovet, City Assessor
FROM: Janice Olsson, Assessment Technician
SUBJECT: 1988 YEAR END SALES ANALYSIS (EXISTING KEEES)
OVERALL SANS RATIO
1989 Estimated Market Values were used on all sales)
SALE PRICE
4TnF # OF SALES MEAN RATIO SQ. FT.,
Ramblers 146 .913 $ 85.42
Splits 191 .921 ,915 96.31
Two Stories 139 .912 135.01
Perma Lease 25 .981
Condominiums 57 1.01
Townhouses _922 .874
TOTAL 650 .935
cc: Sue
Mike
Dick
Nancy
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1989 ASSESSMENT
AREAS WITH PERCENTAGE CHANCE'S TO VALUE
Percentage 1989 Ratio
hanc 2 -Year StudX
MCCHIINII 2S
Creek Place Condos -10% to Building 91.7
Trenton Place Condos +05% to Building 96.5
LAKESHORE
Total values limited to 10% Increase
Bass Lake 0% Changed
Medicine Lake 0% Changed
Schmidt Lake 0% to Land
Lost Lake 0% to Land
Mooney Lake +15% to Land
Some parcels on Mooney Lake received substantial increases for the 1989
assessment. Scme in excess of +25%. 1989 quartile area. See Lakeshore
study page.
GREEN ACRES (Agricultural)
Taxable" land values remained unchanged on a county -wide basis to reflect
leveling market values in the state's farm economy. 0% changed.
n Space/Recreation) OCQ,F OCRJRSES ( C pe
Land values remained unchanged on a county -wide basis reflective of current
values of golf course properties. (Court case pending.)
CCHMERCIAL.JINDUSTRIAL.JAPARIMEM
Values increased approximately 3% to reflect current market conditions.
RESIDENT
Total values basically unchanged. (0%)
South 1/2 Section 35 -10%
1 -14-
4-27-89
SMM
11:14 10 g 2im. A • r
Total # Name of Average Increase to Average
Parcel s Lakes #Sales Ratio Lot Value Lazed Value SP%FF
111 Bass 8 .894 54,400 0- 765
37 Gleason -0- N/A 28,000 0- N/A
48 Hadley 3 .986 45,300 0- 410
33 Lost 1 1.036 40,300 0- 695
169 Medicine 4 .886 53,300 0- 883
39 Mooney 2 .820 60,000 Qrtl * 737
49 Parkers 2 .855 29,000 0- 460
8 Pike 4 N/A 50,000 0- 700
11 Pomerleau 1 1.000 80,000 0- 367
61 Schmidt 3 .839 51,700 0- 1,068
566
Hennepin County Sales Study of all "RL" sales
in Plymouth for 1989 assessment:
Total # Sales Mean Ratio
10 905
A11 Mooney lakeshore properties were reappraised for the 1989 assessment.
Approximately 40 properties were involved. Lot sizes range fiat 1/3 acre
to 5.89 acres. Lot values range fiat 38,000 to 126,000. Lot value in-
creases range from +$3,000 to +$40,000. Typical lot value increase was
10,000 to +$25,000. Total market values range fiat $92,700 to 402,000.
Total market value increases range frau +1% to +27%. Typical market value
increase was +5% to +17%.
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I MEMO
I CITY OF PLYMOUTH
3400 PLYMWM BaMEVARD, PLYMWM, MINiFSM 55447
DATE: April 19, 1989
TO: James G. Willis, City Manager
FROM: Scott L. Hovet, City Assessor
SUBJECT: 1989 VALUATION NXICFS
The Assessing Staff is in the final stages of completing the 1989 assessment.
Valuation notices will be mailed to all Plymouth property owners beginning on
April 21, 1989. These market values are the basis for the taxes payable in
1990.
Based upon approximately 1,400 sales transactions in Plymouth, most areas of
the City did not have their market values changed for the 1989 assessment.
There was little to no value increase in the City on residential properties
for the 1989 assessment. This is fairly typical in comparison to
municipalities similar to us in the Metro area.
Vacant land and lakeshore properties remained relatively stable and were
basically unchanged for the 1989 assessment. Score equalization was done
across neighborhood lines.
Apartment complex values remained unchanged over the previous year assessment.
For the most part, Cctrmercial and Industrial property values were increased on
the average of 3%.
Due to legislative changes and large increases in residential property taxes
payable this year in 1989, it is anticipated that my staff may receive more
than the average number of property tax inquiries. I am expecting between
1200 to 1500 calls over the next 2 weeks. (aproximately 20 to 30 calls per
hour).
cc: Dale Hahn, Director of Finance
Assessing Staff
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Clerk's Notice to Post and Publish — HC 1163
ASSESSMENT NOTICE
NOTICE IS HEREBY GIVEN, That the Board of Review of the CITY of
PLYMOUTH in HENNEPIN County, Minn.,
will meet at the office of the CITY Clerk, in said CITY
at7:.10o'clock —L.—M., on
MONDAY , the 8TH day of MAY , 1989 ,
for the purpose of reviewing and correcting the assessment of said CITY
for the year 1989. All persons considering themselves aggrieved by said assessment or who
wish to complain that the property of another is assessed too low, are hereby notified to
appear at said meeting and show rause for having such assessment corrected.
No complaint that another person is assessed too low will be acted upon until the
person so assessed, or his agent, shall have been notified of such complaint.
Dated this 19TH day of APRIL , 198R
Clerk of the CITY of PLYMOUTH