Lake of the Woods County Board of Appeal and Equalization

LAKE OF THE WOODS COUNTY

BOARD OF APPEAL AND EQUALIZATION

JUNE 17, 2024

CONTINUED JUNE 18, 2024

PURSUANT TO MN. STATUTE 331A.01, SUBD. 10

THE PUBLISHED MATERIAL IS ONLY A SUMMARY AND THE FULL TEXT IS AVAILABLE FOR PUBLIC INSPECTION

AT THE LAKE OF THE WOODS COUNTY AUDITOR/TREASURERS’ OFFICE

OR BY STANDARD MAIL OR ELECTRONIC MAIL OR LAKE OF THE WOODS COUNTY

WEBSITE -www.lake-of-the-woods.mn.us

The Lake of the Woods County Board of Appeal and Equalization met on Monday, June 17, 2024, in the Commissioners’ Room of the Lake of the Woods County Government Center.

CALL TO ORDER County Board Chair Cody Hasbargen called the meeting to order at 6:00 p.m. with the following members present: Commissioners: Joe Grund Jon Waibel, Cody Hasbargen and County Auditor-Treasurer Lorene Hanson. Absent: Commissioners Ed Arnesen and Buck Nordlof. Also present were: County Assessor Alisa Jacobsen, Assessment Technician Kristi Roth, and Appraiser Tyler Swanson.

County Board Chair Cody Hasbargen explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments. He further explained that all appeals would be heard before any action would be taken.

COUNTY ASSESSOR County Assessor Alisa Jacobsen explained that the valuation period is from sales during October 1, 2022, through September 30, 2023, and discussed adjustments that had been made during the past year.

PROPERTY OWNERS Meeting with the County Board was Jim Frohreich, property owner in Wheeler Township, Mr. Frohreich relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

Meeting with the County Board was Duane Fadness, property owner in Wheeler Township.

Mr. Fadness relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

Meeting with the County Board was Amy and Raymond Friesner, property owner in the city of Roosevelt.

Ms. Friesner relayed her concern on the market value of her property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

Meeting with the County Board was Jamie McEnelly property owner in Prosper township. Mr. McEnelly relayed his concerns on property values in his area. No action was requested. County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

Meeting with the County Board was Martin Fadness on behalf of Fadness Quinten K Trustee. Mr. Fadness relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales, and values.

VALUE CHANGES County Assessor Alisa Jacobsen presented additional changes, see attached list, that were received in her office within the previous ten days prior to the Board of Equalization meeting.

RECESS Motion was made by Commissioner Jon Waibel to recess and set a Continuation Board of Equalization meeting for Tuesday, June 18, 2024, at 10:00 a.m. at the Northwest Angle. The motion was seconded by Commissioner Joe Grund and the same being put to a vote, was unanimously carried. County Board Chair Cody Hasbargen recessed the Lake of the Woods County Board of Appeal and Equalization meeting for 2024 at 8:10 p.m.

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RECONVENE BOARD OF EQUALIZATION – JUNE 18, 2024

Motion was made by Commissioner Ed Arnesen, seconded by Commissioner Joe Grund and carried unanimously to close the regular meeting and re-open the 2024 Board of Appeal and Equalization meeting at 10:05 a.m. at the Northwest Angle with the following members present: Commissioners: Joe Grund, Cody Hasbargen, Ed Arnesen, Jon Waibel and County Auditor-Treasurer Lorene Hanson. Absent was Commissioner Buck Nordlof. It was noted that County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization for 2024 at the meeting on June 11, 2024.

County Board Chair Cody Hasbargen explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments. He explained that all appeals would be heard before any action would be taken. He also explained that the valuation period the Assessor’s Office use is from sales during October 1, 2022, through September 30, 2023.

ACTION

After hearing all the appeals, questions, comments and research reviewed, the following actions were taken:

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations on the following properties and to adjust values per the attached recommendations from the County Assessor: Ronald Borgan (P#23-14-11-000), Mark Judovsky (P#23-56-01-010), J & L Hennum Inc A MN Corp (P#19.71.02.090), J & L Hennum Inc A MN Corp (P#19.71.02.010), K & D Resorts Inc (P#19.52.03.000), K & D Resorts Inc (P#19.52.03.000), Michael D Anderson (P#23.29.33.000), Michael D Anderson (P#23.32.12.000), Michael D Anderson (P#23.32.32.000), Michael D Anderson (P#23.29.33.000).

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: David D Fadness property owner Wheeler Township, Parcel ID 19.23.12.010, decrease in total value from $20,900.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Adelyne Vertheen Living Trust property owner Wheeler Township, Parcel ID 19.23.12.020, decrease in total value from $20,300.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Quinten K Fadness Family Trust property owner Wheeler Township, Parcel ID 19.23.12.030, decrease in total value from $18,300.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Jon Hams property owner Wheeler Township, Parcel ID 19.23.12.040, decrease in total value from $20,400.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Calvin Fadness property owner Wheeler Township, Parcel ID 19.23.12.050, decrease in total value from $19,900.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Clark Dickerson property owner Wheeler Township, Parcel ID 19.23.12.060, decrease in total value from $20,100.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Duane Fadness property owner Wheeler Township, Parcel ID 19.23.12.070, decrease in total value from $20,000.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Lowell Todd Fadness property owner Wheeler Township, Parcel ID 19.23.12.080, decrease in total value from $19,500.00 to $6,900.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Quinten K Fadness Family Trust property owner Wheeler Township, Parcel ID 19.23.11.000, decrease in total value from $111,300.00 to $45,000.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Quinten K Fadness Family Trust property owner Wheeler Township, Parcel ID 19.24.22.000, decrease in total value from $136,700.00 to $102,000.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Frohreich Family Living Trust property owner Wheeler Township, Parcel ID 19.17.23.010, decrease in total value from $118,100.00 to $104,600.00 due to the land value being too high.

Motion was made by Commissioner Joe Grund, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Raymond & Amy Friesner property owner Myhre Township, Parcel ID 21.05.32.010, decrease in total value from $43,300.00 to $31,700.00 due to the building value being too high.

ADJOURN was made by Commissioner Ed Arnesen seconded by Commissioner Joe Grund and carried unanimously to adjourn the County Board of Appeal and Equalization meeting for 2024. County Board Chair Cody Hasbargen adjourned the Lake of the Woods County Board of Appeal and Equalization meeting for 2024, at 10:15 a.m.

Motion was made by Commissioner Ed Arnesen, seconded by Commissioner Joe Grund and carried unanimously to close the public hearing for Board of Equalization and open the regular meeting.

Attest: Approved: July 9, 2024

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Lorene Hanson, County Auditor-Treasurer Cody Hasbargen, County Commissioner Board Chair