Official Proceedings

Pope County Board of EQUALIZATION AND APPEAL 

MONday, JUNE 12, 2023

The Pope County Board of Appeal and Equalization meeting duly noticed for June 12, 2023 was called to order at 6:30pm by Board Chair Gordy Wagner with the following members also present: Paul Gerde, Paul Gremmels, and Larry Lindor.  Paul Wildman was not present.  Also in attendance were Auditor/Treasurer Stephanie Rust, Assessor Mike Wacker, and Assessor staff Bonnie Lay, Amy Albers, and Andrea Nadeau.

Chair Wagner outlined instruction for presenting an orderly appeal and introduced the staff of the Assessor’s Office.

Appeals were heard and discussed as follows:

Gary & Alice Weber – Parcel 10-0208-007.  Gary Weber presented information regarding his value increases over the last few years. He had a Comparative Market Analysis done by Glenwood State Bank Real Estate and feels that his value should not be as high as it is. He stated that his value has doubled in the last few years. Deputy Assessor Lay had visited the property in January 2023 and reviewed the buildings. She presented her findings on the property including comparable properties. Assessor recommendation is no change, leaving it at a value of $510,100, as the value is consistent with the age and quality of the house. Wagner mentioned that he felt the value was too high. Gerde asked Mike Wacker to explain the ratios they must follow based on the State guidelines each year. Mike explained the process and explained that even after the increases this year, they are still under the where they need to be for next year. Lindor asked Mike when the State would make changes to our values if we didn’t raise them. Mike stated it would be done in the same year. Bonnie explained to the Board that the values are based on sales from last year. She also explained that many properties have gone up significantly.  Motion by Lindor, seconded by Gerde, the Board voted unanimously to reduce the value of the building by 77,100, for a total value of $433,000 on parcel 10-0208-007.

Trevor & Kathryn Oscarson – Parcel 02-0174-000.  The Oscarsons were not present at the meeting. 

Jake & Tana Ziesmer – Parcel 02-0116-000.  The Ziesmers were not present at the meeting. 

Ron Van Riper – Parcel 02-0040-110.  Van Riper presented information on his property. He stated that he was previously a realtor and he has an issue with the way calculations of values are being done. He talked about his previous increases and how the sales ratios are figured based on what the State requires. He commented that Deputy Assessor Lay did a good job when she was at his property and he respected the job she did. He discussed the townhomes next to him that sold and gave the Commissioners some information regarding those houses. He spoke about comparisons along with prices in homes vs. interest rates at the time of sale. He talked about how he would price his house and felt that you couldn’t use sales from a previous time to set the value. His calculation of what his property should be valued at was $501,300. Deputy Assessor Lay spoke about visiting the property and explained the details of the property including dimensions, rooms, amenities, etc. Assessor recommendation is no change in value, leaving it at a total value of $592,900, as it falls in line with the comparable properties used. Lindor asked what the estimated value was on one of the comparable properties used (parcel 02-0040-105). Bonnie stated that the value on that property is currently $567,000. However, there are amenities they weren’t aware of, so they will be revisiting that property to reassess the value.  Motion by Gerde, seconded by Lindor, the Board voted unanimously to reduce the value of the house by $25,900, bringing the total property value to $567,000 on parcel 02-0040-110

Tom Peitz – Parcel 11-0021-000.  Peitz was not present at the meeting. 

Dan & Carla Larson – Parcel 02-0040-111. Dan Larson spoke regarding his property and stated that his argument is the same as Ron Van Riper’s. He is a neighbor in one of the Lake Reno Villa Townhomes, and cannot understand how the values have increased so significantly. He stated that he purchased this house in 2017.  Deputy Assessor Lay reviewed the property details with the Board and explained how she arrived at the value that was placed on this property. Comparable properties were also reviewed. Assessor recommendation is no change in value, leaving it at a total value of $530,300.  Motion by Gerde, seconded by Gremmels, the Board voted unanimously to reduce the value on the house by $30,300, for a total value on the property of $500,000 on parcel 02-0040-111.

Richard Anderson – Parcel 27-0664-001.  Anderson spoke about his property and handed out some information regarding comparisons of neighboring townhomes. He explained that the main difference between his property and his neighbor’s is that they have a shop behind their house and more land, while their neighbors have a small shed. He purchased part of this property as a tax-forfeited property in 2014. He talked about his property value increases over the last two years, stating that his property has increased more than his neighbor’s property. He commented on a few other properties that he felt were comparable to his home, stating that they sold for less than what his house was valued at. Anderson asked that the Board reduce his value.  Deputy Assessor Lay stated that she visited with Mr. Anderson at his property. She discussed all the details of the house and property. She stated that after reviewing the property, it was found that the previous information on file was correct. She discussed comparable properties in the area and recommended no changes in value, leaving the property’s value at $422,100.  Lindor asked if there was a difference if the house had a gas fireplace or wood fireplace. He also asked if the attached garage was heated. Lay stated that it didn’t matter on the fireplace, and also stated that his garage was not heated.  Gremmels asked why values on certain comparable properties were not increased evenly. Lay stated that the land values increased differently because Anderson has a larger lot than his neighbor.  Anderson stated that he purchased the “extra land” located on the West end of his property from a tax-forfeiture sale for $1,100, and doesn’t feel it should be assessed as high as it is.  Lay addressed the question of lake access and that $55,000 is added onto land value because they have lake access through a shared lot.   Motion by Lindor, seconded by Gerde, the Board voted unanimously to make no changes in the value of parcel 27-0664-001, leaving the value at $422,100.

Michael & Shannon Walsh – Parcel 02-0066-001.  The Walshes were not present at the meeting. 

Bruce & Mary Hasselbring – Parcel 02-0563-000.  Bruce Hasselbring was present to discuss his property on Lake Amelia. He stated that he felt the value was too high, so he had Deputy Assessor Lay come out to take a look. Because no change was recommended by Lay, he made an appointment to discuss this with the Board. He talked about how he was frustrated that the value has increased from $917,000 in 2021 to $1,867,300 in 2023. He had discussed these values with real estate agents and was told by them that this value was too high. He also shared that his insurance policy which has the house covered for replacement cost has his house covered at a lesser amount than what his entire property is valued at. He looked at comparable properties throughout the county and couldn’t find anything that was comparable to his property value. He doesn’t feel as though his property was valued correctly. Lay commented on her visit to Bruce’s property. She reviewed the property details and agreed with the Hasselbrings that they don’t have a great comparable property for his property. One comparable property she discussed was a house on Lake Amelia that was recently purchased for $840,000. She discussed the differences between this property and the Hasselbrings’ property. She also reviewed a second comparable property located on Lake Reno that currently has a sale pending for $1,450,000. Assessor recommendation is no change to the value of parcel 02-0563-000 at this time. Lindor commented that this may be the highest priced property on Amelia, but there are other properties located on Lake Minnewaska that are valued similar.  Motion by Gremmels, seconded by Lindor, the Board voted unanimously to leave the value as is at $1,867,300, with no change to parcel 02-0563-000.

Vi Ann Olson – Parcel 23-0049-000.  Olson was present to discuss her property which is located in Farwell. She stated that she recently added a garage and resided the house. When her property increased after this, she felt that it was appropriate due to the additions. Because the prices continued to increase, she called and asked the Assessor’s Office to send someone out to view the property. She also hired Lakes Area Appraisals to conduct an appraisal on her property. There were no comparable properties in town because nothing was sold for quite a while in Farwell. Appraiser Albers discussed her visit to Olson’s property with the Board. She talked about her assessment stating that the 3rd bedroom as replaced by a spiral staircase and she found that the effect age of the house was a little high so it was lowered to an effect age of 1988. She reviewed the comparable properties that she used during her assessment. Assessor recommendation is to reduce the building value by $9,100, bringing the total property value to $330,500. Wagner asked about the location of one of the comparable properties. Albers reviewed the property’s location and details with the Board. Motion by Lindor, seconded by Gerde, the Board voted unanimously to reduce the building value by $15,500 for a total value of $324,100 on parcel 23-0049-000.

Kenneth & Gloria Lewis – Parcel 02-0338-000. The Lewises were in attendance to discuss their property with the Board. Gloria Lewis talked about some of their lake shore that is unusable for pulling up a kayak or boat because of the trees. They are questioning the front foot value on their property because they feel as though the building is valued fairly. They compared other parcels’ front foot on Lake Amelia and felt their land was valued too high. They contact the Assessor’s Office and Deputy Assessor Lay came out to complete an assessment of the property. This visit resulted in a reduction recommendation of $48,400 for the land and $15,000 for the building. Gloria Lewis stated that she feels there should be further adjustments because there are currently comparable properties that are not being sold for $860,000. She commented that these sellers are having to reduce the price and the properties are still not being sold. Kenneth Lewis stated that they do realize that some of the issues they have are with the State’s formula. They are asking for a further reduction. Lay reviewed her site visit at the Lewis’ property with the Board. She explained the details of the property highlighting the changes that were made to her assessment. Due to correcting the area between the house and the garage to a 3-season porch and adding a bank reduction to the land, Bonnie recommended a $63,400 value reduction, with $48,400 reduced on the land and $15,000 reduced on the building. Motion by Gerde, seconded by Gremmels, the Board voted unanimously to reduce the value by $63,400, reducing the land by $48,400 and building by $15,000, for a total value of $860,000 on parcel 02-0338-000.

Dennis & Renee Holz – Parcel 02-0372-000. This appointment was cancelled by the Holzes.

Reed Heidelberger – Parcel 02-0088-000.  Heidelberger was present to address the Board regarding his property. He spoke about how Deputy Assessor Lay conducted a site visit and did recommend reduction to his property, which he was very appreciative of. He gave the Board a handout that he had prepared of comparable properties that were located in Douglas County, making adjustment to the properties to bring them as similar to his property as he could. From his calculations, he showed a median price of $493,800 for a building value. He respectfully requested that the Board reduce his property to a total value of $515,000.  Lay spoke regarding her site visit to the property and the findings of the assessment. She did make some adjustments and recommended a total reduction of $39,400, with a reduction of the land of $22,100 and the building reduction of $17,300, for a total value of $582,900. She discussed the comparable properties used by the Assessor’s Office when considering the value of this property. Heidelberger stated that the lakeshore located on his property is separated from his house by the road, and he feels that should be taken into consideration. Motion by Gerde, seconded by Gremmels, the Board voted unanimously to reduce the value by $39,400, $22,100 on the land and $17,300 on the building, for a total value of $582,900 on parcel 02-0088-000.

Brad Fisher – Parcel 20-0196-001. Fisher discussed his property, mentioning that some of the property is in an easement that restricts tilling and building on the parcel, but he can graze it. He feels there should be a value reduction.  Assessor Wacker reviewed the assessment of the property with the Board. This assessment was completed by a local assessor, Joe Tschida. There is a Native Prairie Conservation Easement on this land. It is assessed as meadow/pasture, so there is no recommend value reduction due to the easement. Wacker reviewed the comparable properties and stated that there is a recommendation of no change in value. Lindor asked about the comparable properties and if they were in CRP or if they had an easement. Wacker stated that one is in CRP and the other was not. Lindor asked if this land was in a different program if it could be valued lower. Wacker reviewed how different programs are handled. Motion by Gerde, seconded by Lindor, the Board voted unanimously to make no change in value for parcel 20-0196-001, leaving it at a value of $54,400.

Brad Fisher – Parcel 20-0198-000. Fisher discussed his property and house and stated that it wasn’t too fancy. Assessor Wacker stated that local assessor Joe Tschida was at the property and visited with Fisher. After Tschida’s assessment, he made a recommendation of no change in value. Wacker then reviewed the comparable properties and sales in the area. Fisher talked about a comparable property that just sold near him. Wacker stated that there could be many variables that make that property different than his. Motion by Gremmels, seconded by Gerde, the Board voted unanimously to make no change in value for parcel 20-0198-000, leaving it at a value of $542,900.

Assessor recommendations on other properties were presented as follows:

Velva Hagen Trust – Parcel 21-1203-000. Deputy Assessor Lay reviewed the information with the Board. Motion by Lindor, seconded by Gerde, the Board voted unanimously to reduce the building value by $66,600, for a total value of $373,800 on parcel 21-1203-000.

Wesley & Pamela Fletcher – Parcel 09-0621-000.  Deputy Assessor Lay reviewed the information with the Board. Motion by Gerde, seconded by Gremmels, the Board voted unanimously to reduce the land value by $9,900, for a total value of $361,100 on parcel 09-0621-000.

David & Susan Larson – Parcel 10-0196-000. Deputy Assessor Lay reviewed the information with the Board. Motion by Lindor, seconded by Gremmels, the Board voted unanimously to reduce the value by $83,100, $43,900 for land and $39,200 for building, for a total value of $632,300 on parcel 10-0196-000.

Kelly Quade – Parcel 20-0169-000. Assessor Wacker reviewed the information provided from the local assessor, Joe Tschida. Motion by Gerde, seconded by Gremmels, the Board voted unanimously to reduce the value of the building by $4,900, for a total value of $196,900 on parcel 20-0169-000.

John Moe – Parcel 20-0204-004. Assessor Wacker reviewed the information provided from the local assessor, Joe Tschida. Motion by Lindor, seconded by Gerde, the Board voted unanimously to lower the land value by $19,400, for a total value of $123,000 on parcel 20-0169-000.

John Moe – Parcel 20-0204-001. Assessor Wacker reviewed the information provided from the local assessor, Joe Tschida. Motion by Gerde, seconded by Gremmels, the Board voted unanimously to lower the value of the building by $9,700, for a total value of $438,500 on parcel 20-0204-001.

Jane Kennedy – Parcel 17-0086-000. Assessor Wacker reviewed the information provided from the local assessor, Joe Tschida. Motion by Lindor, seconded by Gerde, the Board voted unanimously to lower the value by $141,200, the land by $21,000 and building by $120,200, for a total value of $81,200 on parcel 17-0086-000.

Assessor Wacker reviewed information with the Board regarding the properties for the property owners that were not in attendance at the meeting.

Trevor & Kathryn Oscarson – Parcel 02-0174-000. Assessor Wacker discussed this property assessment and noted that the recommendation was for no change in value. Because this property owner was not present, no action was necessary.

Jake & Tana Ziesmer – Parcel 02-0116-000. Deputy Assessor Lay presented information regarding this parcel and the recommended reduction of $7,900 of value on the building. Motion by Gerde, seconded by Lindor, the Board voted unanimously to lower the building value by $7,900, for a total value of $413,600 on parcel 02-0116-000.

Tom Peitz – Parcel 11-0021-000. Assessor Wacker discussed this property with the Board stating that there was a recommendation to reduce the land value by $66,000 and increase the building value by $3,500. Motion by Gerde, seconded by Gremmels, the Board voted unanimously to lower the value by $62,600, reducing the land by $66,000 and increasing building by $3,500, for a total value of $682,400 on parcel 11-0021-000.

Michael & Shannon Walsh – Parcel 02-0066-001. Deputy Assessor Lay reviewed information with the Board regarding this property. She stated that there was a recommendation to reduce the building value by $96,500. Motion by Lindor, seconded by Gerde, the Board voted unanimously to lower the building value by $96,500, for a total value of $488,000 on parcel 02-0066-001.

There being no further business before the Board, the meeting was adjourned at 9:16pm.

Kersten Kappmeyer,

County Administrator

Gordy Wagner,

Chair of the Board

June 26