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Official Publication of the Minnesota Association of Assessing Officers mnmaao.org

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Volume 37 Number 142EQUAL EYES Winter 2016

Volume 38 Number 143

Special Feature Article Barndominiumby Rick Stuart of Team Consulting, LLC

PAST PRESIDENT REFLECTIONS words of wisdom from former MAAO Presidents

A Winter’s Tale enter our photo contest

2 Equal Eyes | Winter 2016

Executive Officers President Nancy Wojcik, SAMA1st Vice President Kyle Homes, SAMAFinancial Officer William Effertz, SAMAPast President Dan Whitman, SAMA Regional Directors Region 1 Joy Kanne, SAMARegion 2 Sue Schulz, SAMARegion 3 Daryl Moeller, SAMARegion 4 Mark Peterson, SAMARegion 5 Lorna Sandvik, SAMARegion 6 Joe Udermann, SAMARegion 7 Doug Walvatne, SAMARegion 8 Mary Jo Otten, SAMARegion 9 Kent Smith, CMA

Committee Chairs Agricultural Tom Dybing, SAMACAMA and GIS Randy Lahr, SAMAConference Coordinator Paul Knutson, SAMA, RESEditorial Solomon Akanki, SAMAInformation Systems

Legislative Mark Peterson, SAMAMembership Coordinator Rebecca Malmquist, SAMA, RESNominating and Procedures Michelle Moen, SAMAOn-Line Administrator Lori Schwendemann, SAMARules and Resolutions Marvin Anderson, SAMASales Ratio Jason McCaslin, SAMASecretary Thomas May, SAMA, AASSilent Auction Jane Grossinger, SAMASite Selection Luis Rosario, SAMAStrategic Planning Marvin Anderson, SAMASummer Seminar Coordinator Kim Jensen, SAMA, CAETax Court / Valuations Laura Fridgen, SAMA Treasurer Reed Heidelberger, SAMA Educational Workgroups Assessor Standards Michael Stalberger, SAMAAssessor Development Patrick Chapman, SAMACourse Management Tina Diedrich-Von Eschen, SAMACourse Curriculum Joy Kanne, SAMAEducation Kim Jensen, SAMA, CAEScholarship Kelly Schroeder, SAMA

Lori Thingvold, SAMAWright CountyManaging Editor

Solomon Akanki, SAMACity of Brooklyn ParkCommittee Chair

Amber Hill, CMAPolk County

Jake Pidde, AMAStearns County

Michael Stalberger, SAMABlue Earth County

Jamie Freeman, SAMAClearwater County

Nancy Gunderson SAMAClay County

EDITORIALBOARD

MAAOLEADERSHIP

Matt Gersemehl, SAMA

Jason Jorgensen, SAMAMorrison County Associate Editor


On the Cover:

Photography by our very own Jason Jorgensen. He takes a trip to Duluth with his family and look what he brings us! You can see his beautiful work on the front cover, the back cover, and the photo contest page. Nice work, Jason!

IN THIS ISSUE...IN EVERY ISSUE FEATURES

10Past President Reflections:

living: Barn StyleBarndominium - if you don’t have them, you will! by Rick Stuart of TEAM Consulting

* The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of the Minnesota Association of Assessing Officers.

words of wisdom from former MAAO Presidents

Commissioner’s Comments 7

MAAP Upate 8

Let’s Get Acquainted 16

Transitions 18

Out of the Past 23

In With the New 24

AMA/SAMA Designees 25

Tax Court 29

What You Get For... 27

State Board of Assessors Minutes 37

19

19


From the Editor:

Wow. Today is a most amazing day. I am sitting in the law library on the 24th floor of the Hennepin County Government Center. For those of you that work for Hennepin County, this may not be a big deal. But this cer-tainly is not my typical Wednesday.

Why am I here? My daughter, Shelby, is a senior in high school and is shadowing an editor from a publishing company in the US Bank Building.

Before we left home, I did a little research and discovered the building is attached by skyway to the Hennepin County Government Center. So I took the opportunity to have a short visit with our new MAAO President, Nancy Wojcik. Nancy suggested I visit the law library on the 24th floor to see the view of the new stadium. This view is incredible!

As I stare out the window in awe, I reflect on how very diverse our positions are as assessors for the State of Minnesota. From inner city to the most rural of rural areas. And yet we are all trying to accomplish the same things: esti-mated market value, fairness and equality are three terns that come to mind. I also reflect on the fact that I would not be sitting here writing this (or stop-ping by to visit President Wojcik) if I hadn’t joined the Editorial Commiteee a few years back. I can honestly say it has been one of the best experiences of my working days. I truly enjoy every aspect, from the attempts to find articles to the final production, these things excite me and keep me going. I find it ironic that my daughter is downtown today to explore a career in the publishing/journalism field. I guess she’s more like me than she’d like to admit...

Lori ThingvoldEqual Eyes Managing Editor


In the know Announcing The

Equal EyesPhoto Contest

A Winter’s Tale 1st place: $1002nd place: $503rd place: $50

Email entries [email protected]

Entry Deadline: March 1, 2016One Entry per Person

all entries must be original, high resolution .jpg format, please

your best shot of winter in Minnesota


Commissioner’s COMMENTS

Written by Cynthia BauerlyMinnesota Commissioner of Revenue

all of you in 2016. Until then, I wish you a smooth finish to the January 2 assessment and a Happy New Year!

Cynthia Bauerly is commissioner of the Minnesota Department of Revenue.

Thank You For a Great 2015

Greetings! As 2015 draws to a close, I want to thank you for the warm welcome I have received in my first year as revenue commissioner.

I have enjoyed meeting many of you at various MAAO-Department of Revenue events. The relationship between the department and assessors is important to us, and to all Minnesotans.

As I noted at the Fall Conference in Brainerd, we cannot fulfill our mission at Revenue – Working together to fund Minnesota’s future – without MAAO and our other partners.

The department works hard every day to see that everyone reports, pays, and receives the right amount; no more, no less. Each of us has a role in that process.

We work with MAAO and counties to make sure property is assessed fairly and accurately all across the state. This consistency is crucial to a fair property tax system that meets local budget needs and works for all Minnesotans.

On our end, the Property Tax Division is always looking for ways to improve our materials for taxpayers, assessors, and other property tax officials.

I know many of you attended one of our plain language training sessions in the last year or two. Using these same principles, the division recently updated our fact sheets so taxpayers can better understand how the system works.

We simplified the draft Homestead Notice we provide to counties, the Assessor’s Manual, and other materials. We are also working with many of you to review how agricultural homestead credits are being handled. And, we’re gearing up for next year’s legislative session.

As you know, no omnibus tax bill was enacted in 2015. The tax conference committee considered a number of provisions and we look forward to returning to those conversations when the Legislature reconvenes in March.

The next state budget forecast in February will help set the stage for those conversations and many others at the Capitol about how to help families and businesses across Minnesota. (The November forecast shows an available balance of $1.2 billion for fiscal years 2016-17.)

Property taxes are always a hot topic at the Capitol, and next year will be no exception. Among other things, there is continued legislative interest in the agricultural chemical containment exemption.

We recently surveyed county assessors about how you plan to administer the exemption under the current interpretation of the law. We are still analyzing the results and will share this information with legislators as they consider the exemption. We’ll provide updates as needed during and after the legislative session.

I look forward to continuing to work with


presidential perspective

Written by Nancy WojcikMAAO President 2015-2016

Thank you for the vote of confidence by all of you, and the opportunity to serve you, the members as the 2015-2016 MAAO President. As we embark on a new year, I begin my 20th year as a member of MAAO. I can’t believe how fast it has gone. My membership in MAAO has allowed me to meet people from all over the state, and to feel that I can pick up the phone and talk to any one of you regarding an issue at any time, of which I am grateful.

For those of you who do not know me, I grew up in Crystal, MN with my father, mother and two older sisters. My father and mother ran my grandparents candy making business, Quady Candy on West Broadway in Minneapolis, while my dad started in government as a fireman for the City of Crystal. Eventually the candy shop was taken by eminent domain to become Interstate 94, and my father became the Crystal Fire Chief and my mom went to work for the Robbinsdale School District, switching careers without batting an eye. Their passion for working hard drove me to continue my education at UW Stout, majoring in Home Economics Business, but my real interest was my dad’s discussions about fire inspections. When your dad is the Chief, I didn’t see much promise to become a female firefighter under his watch, he would try every test to make me think I wanted to do something else, so I finally gave in, and switched to computer programming. I started in data entry and become an IT Manager in the private sector. I remained there for ten years until I decided I was going to slow down and raise my family and made a switch to the City of Brooklyn Park. At the City of Brooklyn Park I worked as a full-time Customer Service Representative, while working a part-time morning shift to complete their data processing nightly updates. Eleven hour days became too much to try and wait it out and work my way in to IT, so I took a position as the Assessing Secretary. I received a value notice on my property in the City of Champlin and embarked on the appeals process thus

beginning my continued interest and career in assessing. While at Brooklyn Park I was not a member of MAAO at the time, but was intrigued by all the educational offerings and friendships created statewide by the existing members. Once I was involved in the assessment profession, the seed was planted, and a passion to continue my education and advance my career in assessment began, to the point where I am today.

I have been married to my husband Pat for 32 wonderful years. We have two children, and one grandchild. My daughter Ashley, her husband Josh, and my grandson Max live in Sioux Falls, SD, where she is an Addiction Counselor at the State Penitentiary. My son Blake, recently admitted to the MN State Bar is an attorney in the private sector. We are continuing our voyage now as empty nesters and beginning to embark on a journey of “down-sizing”.

As I look over the past year, I see an organization that has changed and grown. This would not have happened without a lot of hard work and dedication of many MAAO members. The Executive Board has worked very hard to work together to represent MAAO, and the Region Directors have done a fantastic job at relaying information to the Executive Board and the membership regarding issues, opinions, and input. We hired a part-time Education Coordinator this last year to assist us in continuing our promise to expand and enhance our education, and to relieve some of the increased burden on the volunteer staff. I hope that this momentum will continue into 2016.

I look forward to a year of continuing to improve our education opportunities for our members. We are planning on creating development plans for every educational offering, embarking on a plan of enhancement, rewrites and new offerings to keep our education interesting, viable, updated and cost effective while enhancing the materials and technology to bring us

into the new technical age. We are embarking on the testing of eReaders as a form of an electronic manual for the Assessment Laws and Procedures course in January that will give us an opportunity to review and test the eReaders as an option for an electronic version of a course manual. We have subscribed to an annual membership to Survey Monkey to involve the membership regarding many issues and items that we feel it is important to get your opinion. We will continue to strive to work toward online education options and pursuing new workshops and courses for those who have already achieved their licensure goals, but want to continue to learn and expand their knowledge.

Enhancement of sales analysis will continue with the tools we have available through our Sales Ratio committee and our commitment to MAAO representation on an eCRV user group, to continue improving the process and tools available to us. I believe our continued relationship with the MN DOR will allow us to assist in creating the optimum tools available to all of us to complete our assessments accurately and timely.

There are so many MAAO committee chairs, members, directors and volunteer staff that have given me great ideas for the upcoming year. I want to recognize all of them for their hard work and dedication to MAAO. As they always say, MAAO, a great place to be a member! For those of you that are not currently serving on a committee, please give it some thought. It is a great way to meet people who you are able to reach out to for mentorship, guidance and support in the assessing profession. I have a few openings that I am trying to fill, so if you get a call, please take this opportunity to get involved.

In closing, I hope to continue MAAO efforts statewide to achieve the needs of our membership in all regions and to concentrate on the existing members achieving their AMA licensure timely. I hope to bring new ideas forward with your support, and move MAAO into the future.

Thank you again for allowing me to serve as MAAO president and I’ll see you at the May Summer Seminars!

Opportunity


2015 MAAP Winter Meeting

Written by Michaelle Cronquist

Crow Wing County MAAP President 2015-2016

The MAAP Winter Meeting was held at the Stillwater Public Library on December 4, 2015 in Stillwater, MN. Washington County hosted the meeting and there were 35 members present. During the meeting, an update on the 2016 Summer Workshop was given and everyone was reminded that they will need to be sure to reserve their room by July 22, 2016 to receive the discounted rate. Awards were handed out to Kim Hutchison and Carol Haataja for their Communicator articles and Steele County volunteered to host the 2016 Winter Meeting. Thank you Steele County! After our meeting, Terry Zoller, MN DOT Construction Manager for the St. Croix Crossing project, gave a presentation on the construction of the new bridge between Minnesota and Wisconsin and answered many questions from the group. The 2016 MAAP Summer Workshop will be August 18-19, at the Elk River Holiday Inn. If anyone is interested in becoming a MAAP member, the annual membership fee is $10.00. Contact any MAAP Officer for details or complete the application on the next page.

Michaelle Cronquist Kelly Princivalli Jessica Arneson President 2015-2016 Vice President 2015-2016 Secretary/Treasurer 2015-2017 Crow Wing County Carver County Washington County (218) 824-1015 (952) 361-1971 (651) 430-6097 [email protected] [email protected] [email protected] Judy Liddell Debbie Maresch Lisa Hawkins Past President 2015-2016 Executive Board Member at Large Conference Coordinator 2015-2017 Morrison County 2015-2017 Olmsted County (320) 632-0101 Carver County (507) 328-7655 [email protected] (952) 361-1963 [email protected] [email protected] Doris Huber Lacy Standke Education Board Member at Large Education Board Member at Large 2014-2016 2014-2016 City of Marshall Steele County (517) 537-6771 (507) 444-7438 [email protected] [email protected]


Minnesota Association of Assessment Personnel Membership Application

DATE: E-MAIL ADDRESS: NAME: EMPLOYER: WORK PHONE: WORK ADDRESS: ( ) FAX NUMBER: ( ) POSITION: Number of years’ experience in the assessing field: Are you attending or have attended assessing classes: Are you currently Certified?

Join Us Today! Certified Specialist? Accredited? Sr. Accredited? Tell us about yourself: Special interests or hobbies?

Membership dues are $10.00, checks made payable to “MAAP”.

Return completed Membership form with dues to: Washington County PRTS

Attn: Jessica Arneson 14949 62nd St N

PO Box 6 Stillwater, MN 55082


2nd Place Bright Lights, Big City Photo ContestPRESIDENT REFLECTIONS

WORDS OF WISDOM FROM FORMER MAAO PRESIDENTS

past

“History was made on June 3, 2002 when MAAO, represented by Paul Knutson, Jack Pasternacki, Tom May, Stephen Baker and Scott Renne met with all three Minnesota Tax Court Judges. Some of the issues discussed were: Mock Trials, Ratio Study, Special Master, Tax Court Data Base, Out of State Comparables and CRVs.” - Paul Knutson

“I think the most memorable moment was just before handing the gavel over to incoming president Behrenbrinker. Standing at the podium looking over the membership, the feeling was unbelievable – happy - sad – proud - peaceful - I had served MAAO in its highest capacity, together we had accomplished many things, I felt the support and backing of the entire organization, I felt comfortable handing the gavel over, I felt I had made a difference. It had been an honor and a privilege to serve as an MAAO President.” - Robert Wagner

“ Have at it. If you choose to do it, then go all in. The four year commitment goes by very quickly. Have a plan for the year you are president because that year really flies. Take the responsibility seriously, but never take yourself too seriously! Accept and respect the advice you will receive from individuals and the membership. The decisions won’t always be easy and most likely never popular with everyone, but the organization is bigger than the individuals! Enjoy yourself, you won’t regret the experience!” - Bill Peterson

“If everyone had to do the job of president for a time it would be much easier to operate as an assessor because everyone would have a much better understanding of the issues we all deal with and how complex it is to do our work.” - Dan Whitman

What would I tell someone who is considering running for MAAO President?

“Don’t become a micro manager who is at every committee meeting. Pick your chairs and let them do their job. Also, understand that there is a time commitment.” - Steve Hacken


What year(s) were you president?

2002-2003

Where were you working at the time, and where are you now?

Rice County both then and now.

What do you feel was the greatest MAAO accomplishment during your presidency?

I encouraged new younger committee chairs. My presidential phrase was “salt and pepper” meaning melding the older MAAO members with the young MAAO members.

What is your most memorable MAAO moment during your presidency?

History was made on June 3, 2002 when MAAO, represented by Paul Knutson, Jack Pasternacki, Tom May, Stephen Baker and Scott Renne met with all three Minnesota Tax Court Judges. Some of the issues discussed were: Mock Trials, Ratio Study, Special Master, Tax Court Data Base, Out of State Comparables and CRVs.

What did you gain from being MAAO President?

The thrill of leadership and being a mentor.

Any other comments or stories you’d like to share…

We were bemoaning the new PACE course requirement and I wrote the following in a newsletter to the membership. “Changes are happening in our professionalism. All of the higher designated Minnesota Assessors have to attend the PACE course. Don’t look at this requirement as a penalty. This course is a compliment to assessors. The whole legislative body sees the importance of our profession. I see this course as “polishing up the chrome” on our assessor license. “

What would you tell someone who is considering running for MAAO President?

If you are a leader, the year will fly by. Issue a challenge, keep every committee busy. Remember that these hard working committees are the backbone of the organization. The president is the glue that holds the organization together. Each committee member deserves the support of the membership and a pat on the back. “We can’t all be heroes because somebody has to sit on the curb and clap as they go by.” (Will Rogers)

Paul Knutson

Feature - Past President Reflections, continued



2007


Polk County – Polk County


The ‘new’ Licensee Toolkits and a Resource Toolkit for Assessors was developed.


I think the most memorable moment was just before handing the gavel over to incoming president Behrenbrinker. Standing at the podium looking over the membership the feeling was unbelievable – happy - sad – proud - peaceful - I had served MAAO in its highest capacity, together we had accomplished many things, I felt the support and backing of the entire organization, I felt comfortable handing the gavel over, I felt I had made a difference. It had been an honor and a privilege to serve as an MAAO President.


A better sense of understanding that in this diverse state of ours we can work together to come up with solutions to benefit all.

Any other comments or stories you’d like to share.

I have always felt that the ‘outstate’ counties need to make more of an effort to be active in MAAO. Considering budgets, time, distance and size of offices I understand that it is sometimes hard to make the commitment to be an officer in MAAO. Talk with your Boards about the importance of being involved. Step up and represent GREATER Minnesota!


Go for it! Get involved! You are not alone at the top. Our Membership and Executive Board is a great group of people and a fantastic resource to use.


Robert Wagner



2006


Dakota County, Retired


Nancy Bye, Past President Cheryl Wall and Larry Austin did a great job completing an organizational review of MAAO. Many changes resulted from the findings of this huge study regarding paid positions and committee assignments. Thanks again to all of the committee chairs, coordinators and Executive Board for their participation and support!


Visiting all of the regions. We must never forget that ‘one size rarely fits all,’ the state is much too diverse. Everyone’s perspective needs to be considered by the policy makers as they develop property tax administration guidelines.


Weight! And the many personal and professional friendships.


I had a lot of fun, especially with those girls in Region 6. We’re not here for a long time so you might as well have a good time! Thanks to all of the presidents who preceded me and to those who have and will follow. Thanks to everyone who mentored me! I miss you Marv Pulju, Scott Renne and Don Holm. Thank you to Dave Armstrong, Gloria Pinke, Scott Nelson, Teresa Mitchell, Scott Lyons and my bride

for always being there!


Have at it. If you choose to do it, then go all in. The four year commitment goes by very quickly. Have a plan for the year you are president because that year really flies. Take the responsibility seriously, but never take yourself too seriously! Accept and respect the advice you will receive from individuals and the membership. The decisions won’t always be easy and most likely never popular with everyone, but the organization is bigger than the individuals! Enjoy yourself, you won’t regret the experience!


Bill Peterson



2015


Martin – Martin


New Education model and New Legislative model


Getting Minnesota cup and making mistake while receiving the cup and everyone getting a good laugh at my expense


Much satisfaction in trying to make a difference


If everyone had to do the job of president for a time it would be much easier to operate as an assessor because everyone would have a much better understanding of the issues we all deal with and how complex it is to do our work.


Do it – you’ll never be the same, and you will be a better person


Dan Whitman



2009


Winona County then and now


Consolidated education information into one place


Probably having my family at both my induction and at the banquet where I was president


Knowing many more people from around the state and how committed they were to the assessment community


I really enjoyed hanging out at some of the other region meetings


Don’t become a micro manager who is at every committee meeting. Pick your chairs and let them do their job. Also, understand that there is a time commitment.


Steve Hacken

EE

A special thank you to Paul Knutson, Robert Wagner, Bill Peterson,

Dan Whitman and Steve Hacken for taking the time to

answer our questions!


Let’s Get Acquainted

Compiled by Lori Thingvold, Wright County Equal Eyes Managing Editor

We have a new Education Coordinator!!

It’s been a lengthy process…. There were meetings, there were discussions, a committee was formed, a job description compiled, applications were accepted and interviews scheduled. As the dust settled around the competition, one applicant stood out amongst the rest. Jackie Coulter emerged from the pack and has been appointed the new MAAO Education Coordinator.

Jackie is a single, cat-loving, creative, solopreneur. Her family (her children) consists of three Feline Fur Babies. Namely, Eddie and Twiggy who are both 9 years old and Charlie who just turned 1.Currently living in Chanhassen, MN. Here are some interesting facts about Jackie’s home town:

• Chanhassen lies in both Carver County and Hennepin County.

• The Chanhassen Dinner Theatre

JACKIE COULTERMAAO Education Coordinator

is the nation’s largest professional dinner theatre and the largest privately owned restaurant in the state of Minnesota.

• Chanhassen was ranked as the #2 best place to live in America in 2009 by Money Magazine, and ranked fourth in Best Places to Live (Small Towns) in 2013.

• Chanhassen is home to Prince’s Paisley Park Studios complex.

• Prince previously owned two homes in Chanhassen. He still owns seven properties, making the musician one of the city’s largest property owners.

• The New Age religious movement, Eckankar, is based in Chanhassen.

Jackie’s background is directly applicable to the educational needs of our organization as she has a Bachelor’s degree in Business with an emphasis in Management from the University of Wisconsin-River Falls. She has also completed web and graphic design courses at Hennepin Technical College in Brooklyn Park.

Her last full-time job was at The Hartford Insurance Company where she worked in Family and Medical Leave and spent her last years there doing software testing. She left that job over two years ago to pursue her own business, but has since held part-time jobs at a local UPS Store and a house painting company where she managed production schedules and customer service.

Jackie has also created and instructed multiple Community Education courses regarding selling on the E-commerce site Etsy.

She learned about the Education Coordinator position from her mom, Jane Grossinger, the City of St. Michael Assessor. This position is a good fit with the part-time work from home along with some travel. It also works well with her managing logistics and her

adult education skills. As the Education Coordinator, Jackie will primarily manage educational needs and keep various MAAO committee’s on track and connected. The specific details of the job are still being worked out. Future plans and goals? To relieve some of the volunteers who have taken on more than they planned. To get the educational program up to speed, running more smoothly and efficiently.

At this point, the biggest obstacle is the number of people to coordinate. There are several committees and several members on each committee. Knowing who to contact and getting everyone on the same page will be a challenge.

The most satisfying aspect of the new position is completing tasks that MAAO has talked about, but hasn’t actually been able to accomplish. Organizations that operate with a lot of volunteers often have the issue of specific goals, but not always having someone to complete the work. Achieving such tasks will advance the organization and keep it moving forward.

I have the impression that Jackie is a bit of a workaholic. In addition to Education Coordinator, Jackie holds another position that she refers to as her main job. She is a

Jackie Coulter

Jackie and her mom, Jane Grossinger


EE

small business owner with the self-appointed title of “Director of Card Creation”. “Embellish By Jackie”, check it out on-line. I did. And yes, there are cards with adorable little kittens on them.

In this capacity, she designs, makes and sells handmade greeting cards. Like other one-man operations, Jackie works out of her home, or more specifically, her living room and dining room. Cards are sold primarily on-line with a few local sales here and there.

Her greeting card business has evolved through the years. Starting out as a hobby during middle school years as scrapbooking and card making, these skills landed her a job at Archiver’s, a scrapbook store. Which in turn expanded her knowledge of the products and tools. After working at Archivers, the need for extra money led to creating and selling her own greeting cards. This eventually led to a growing business.

Other than working all the time, she is an active member of the Chanhassen Rotary Club. She is the PR/Communications Chair and board member. Plus, she finds time to mentor high school students through the STRIVE program and runs the technical side of the silent auction at their annual gala.

Did I mention that she likes cats? Someday when Jackie no longer lives somewhere that limits the number of pets, she would like to foster cats.

Welcome aboard Jackie!

People who love cats have some of the biggest hearts around. ~Susan Easterly

let’s get acquainted, continued


Transitions

Compiled by Nancy Gunderson, SAMAClay County Assessor

Equal Eyes Editorial Committee Member

Best WishesUponRetirement

Back in 1976 President Gerald Ford administered the C.E.T.A. (Comprehensive Education Training Act) which was an attempt to put the hard core unemployed in useful occupations by subsidizing public works jobs. Dennis Ahern had taken a year sabbatical after serving three years in one of Red Wing’s old time saloons. He aced the examination for something called the Assessor under the proctorship of Oliver Anderson, the Goodhue County Assessor at that time. No need for the calculator in front of him since this was his first encounter with an electronic adding machine. Anyway, thirty nine years later he muses upon a couple of things that have transpired in the decades since Jimmy Carter’s election.

Dennis has had affinity for history and the romance for abandoned building sites since his apprenticeship as a sod buster on a farm south of Red Wing. Unfortunately he has mixed feelings when some of those abandoned building sites now are over run with elms and oaks growing up inside and along harvesters that he picked up as new construction in 1978.

Farming has changed, the Ben Franklins have morphed to K-Marts which have evolved to Wal-Marts, and the personal Vega has been replaced by a county owned Malibu which for some reason has a tv camera imbedded somewhere back by the license plate. Dennis does not have much use for technology. The .05 Pentel mechanical pencil was state of the art in 1977. Sidwell furnished those efficient 6” scales for drawing on the field card grids. He is not convinced that the use of Dell and CAMA is much of an improvement. One thing that has not changed is the taxpayers themselves. He has been constantly impressed by the decency of the majority of the folks of Goodhue County. During the past thirty nine years there is only one individual who he would hesitate to have one of those exotic drinks called a Latte at the local Caribou. Anyway, with the help of his techno-savvy co-workers he has been able to complete the mundane entry of not so mundane data on that keyboard that the county furnishes him.

This is the portion of “Equal Eyes” that mentions how he is going to be spending time with his children and grandchildren and digging in the garden. Well, Ahern has somehow managed to remain a bachelor in spite of his glamorous job title, the glamorous ladies in curlers answering their front door at 9:45, and his glamorous co-workers. He plans to spend more time with his cats, Louie and Lola and navigating his vintage 1966 Cessna 150 over the corn fields and coulees of Goodhue County. Pictometry and Google be-damned. He plans to report any omitted property he views from the southeastern Minnesota skies to the Assessor’s Office for prompt action.

DENNIS AHERNRETIRES FROM

GOODHUE COUNTY

Congratulations, Dennis!


LIVING: BARN STYLE

Written byRick Stuart, cae

Team Consulting, LLC topeka, kansas

Barndominium - If you don’t have them, you will!

Rural and often suburban jurisdictions are encountering more and more of a unique type of home being built. These are structures that appear to be metal clad farm buildings but part or all the structure has been finished on the interior and used as living area. Some are used as temporary living area while the owners construct a new stick-built home, while others are built as a permanent residence. The framing can be pole or steel.

continued


The exterior appearance of these homes can vary greatly from the interior appearance. There is a very wide range from:

Very plain to Very nice

very plain to very nice

Now that we know the type of home, what do we call them? Here are some of the names that have been provided by assessment jurisdictions across the country.

• Barndominium

• Metal-Sided Homes

• Barn Homes

• Metal-Sided Dwellings

• Shouse

• Pole frame houses

• Pole buildings with living areas

• Single-family residential, pole frame style

• Morton Home – reflects Morton type of agricultural building

• Cleary Home – reflects Cleary type of agricultural building

• Various other names that cannot be printed

TEAM selected barndominium. It was selected based upon a Texas influence. The fastest growing and largest number of this property type is located in Texas. A builder of agricultural buildings has started building so many of these structures where all or part the structure is living area that they have added to the front page of their website, “We also build Barndominium.”

Living: Barn Style, continued

continued


continued on following page

investment

Discovery: It is not uncommon that an assessor/appraiser from a jurisdiction that is rural or has some rural area to comment, “We do not have any of these.” Our standard response is, “Yes you do you just do not know it.” As our profession typically does not do interior inspections, we have to find avenues of discovery. Some avenues to consider are:

• Building permits – even if just for a “agricultural building” be aware of possible interior finish

• Requests for septic inspections or ground percolation tests for putting in a septic system – this may be through the Health or Zoning Departments

• Requests for new address

• Drive by or onsite observations – electrical lines or digging for unground lines, mail box, multiple walk-in entry doors, propane tank for heating and of course, satellite television dish

Listing the structure:

If possible, the jurisdiction should consider developing a house style code to identify these structures. By establishing a separate style code, this would allow for analysis of any sales to establish depreciation and economic lives and if conducting comparable sales approach will allow for the selection of other similar sold homes as a comparable to the subject being appraised.Who are the market participants?

The market participants are becoming broader based but here are some of the participants we have encountered over the years.

• Single men

• Farmers

• Senior citizens

• Sportsmen that use as a hunting lodge or cabin

Why this type of home?General comments from the participants have been:

• Cheaper to construct than a stick-built home

• Energy efficient

• Exterior material comes with a long warranty – often 30 to 50 years

Cost Approach: Determining a value for this type of property is difficult. There are limited data in relationship to sales and cost. Normally, the property owner will have the basic building constructed and then will construct all or part of the interior finish themselves. With the limited number of sales of these types a large number of assessment jurisdictions rely heavily on the cost approach. This approach to value is the predominate method used to value these properties. Because these properties are still somewhat limited in numbers, there are several avenues that can be used to develop a replacement cost new and all of them have strengths and weaknesses. TEAM has analyzed several costing methods over the years and they are as follows:• Agricultural Building Method #1 – Actual Contracted Construction Cost

• Agricultural Building Method #2 – Contractor Surveyed Construction

• Agricultural Building Method #3 – Marshall Valuation Service

• Agricultural Building Method #4 – Owner Participation

• Agricultural Building Method #5 – Adding Interior Finish Cost (Marshall Valuation Service)

• Agricultural Building Method #6 – Adding Interior Finish Cost (Market Information)

• House Method #1 – Jurisdiction Valuation Models

• House Method #2 – Marshall Valuation Service

• House Method #3 – Double-Wide Manufactured Home

It is TEAM’s belief that the number of these structures will continue to increase and in some areas at a very rapid rate. Therefore, the jurisdiction should list these as stick-built homes; use any actual costs to help establish how quality ratings would match typical stick-built homes.

Our research indicates the following quality ratings:

• Av e r a g e q u a l i t y agricultural structure = Fair quality stick-built home

The jurisdiction can use any actual cost (contractor built) to help set the quality relationships. List the property as a stick-built home and cost out through your CAMA (Computer Assisted Mass Appraisal) system. Change the quality of the structure until you arrive at an RCN (Replacement Cost New) that is the closest and then build your relationship as discussed.

Income Approach:Some investors have realized this property type will be good rentals. The cost to construct is less, the speed of construction is faster and the rental rates are the same as for stick-built homes. If they are rentals and the assessor/appraiser can find rents, an income approach by using a GRM (Gross Rent Multiplier) could be developed.

Interior inspections: As previously mentioned, we often do not get inside of homes. Jurisdictions have been telling us for several years now that a larger and larger number of property owners are building homes with an interior of considerably higher quality than the exterior. Barndominium appear to take this to an even higher level. Admittedly, there are some people that fully intend to hide that there is a house on the inside. But this is all a matter of equity. Our role is to develop accurate and equitable values. Assessment officials have to work hard on this property type.


continued


EEcontinued on following page

Exterior View

Interior View

Interior View

Conclusion: It is suggested that you value all of the Barndominium properties at one time. This will help create equity among this class of property. It is often beneficial for any properties that are limited in number or unique to maintain and create an EXCEL© spreadsheet of the properties and show items such as parcel number, neighborhood number, year built, quality, living area per floor and total area and maybe a rate per square foot for just the Barndominium. This would allow a quick reference to see if the values are relational prior to mailing valuation notices.If you do not have many of them yet, you will, start preparing now.

The person that sent me this had the following response, “Wow, is all I can say”.

Exterior View

Interior View

A recent email shows me what assessors/appraisers are facing:



Out OF tHE Past

Written by Jason Jorgensen, SAMA

Morrison CountyEqual Eyes Associate Editor

15 years ago - 2001

• Jack Pasternacki was promoted to Bloomington City Assessor.

• Nancy Wojcik took over for Stephen Baker as the Brooklyn Center City Assessor.

• George W. Bush is sworn as the 43 president of the United States.

• Dale Earnhardt passes away on Feb. 18th from injuries incurred from the crash during his final lap in the Daytona 500. He was 49 years old.

20 years ago - 1996

• Don Monk retired from Hennepin County after 19 years.

• Stephanie Nyhus was promoted to Appraiser status.

• F.B.I. arrests the Unabomber.

• U.S. was in fourth month of a budget crisis.

25 years ago - 1991

• Steven Sinell received his AMA designation and his SAMA designation.

• Gale Zimmerman was hired as an Ag Appraiser for Morrison County.

• Median household income $30,126.

• A cease fire brings an end to the Persian Gulf War.

30 years ago - 1986

• Steve Behrenbrinker joined the State Board of Assessors.

• The Tax Reform Act of 1986 was signed into effect by President Ronald Reagan the changes affected every business and family in America.

• First federal holiday to recognize Martin Luther King Jr.

• Haley’s comet makes close pass to the earth.

35 years ago - 1981

• Ronald Reagan was sworn in as the 40th President.

• The oil tanker Olympic Glory was in a collision spilling 1 million gallons of oil.

• Pope John Paul II was wounded by a gunman.

Remembering Yesterday

5 years ago - 2011

• Rebecca Malmqiuist said her heartfelt goodbyes as she finished up her last issue as Equal Eyes Managing Editor.

• Corey Erickson, Ramsey County joined the editorial committee.

• Angie Johnson filled the Region 9 Director seat, while Ryan Rasmusson filled the Region 1 spot.

• Nancy Gunderson was invited to join the Editorial Committee on a snowy Friday afternoon.

• President Obama announces his plan to reduce the federal deficit by 400 billion over the next ten years.

• Current life expectancy was 78.37 years.

10 years ago - 2006

• Bill Peterson was MAAO President, Robert Wagner was seated as First VP

• Bruce Giddings took the Lake County Assessors position.

• The U.S. population was 300 million.

• A West Virginia mine collapses trapping 13 workers 260 feet underground.

• The New Horizons spacecraft started a 3 billion mile, nine year trek to Pluto to study its surface and atmosphere.


In with the New

Written by Jason Jorgensen, SAMA

Morrison CountyEqual Eyes Associate Editor

Who’s New In the Office?

Melissa Janzen was hired in October 2015 as a Wright County Property Appraiser. She previously worked in the Wright County Assessor’s office as an Assessment Assistant since December 2007. Melissa enjoys DIY projects, reading, fishing, and spending time with family and friends.

Melissa Janzen

Have you been recently hired? Please submit your information

along with a photo to: [email protected]


Written by Jake Pidde, AMAStearns County

Editorial Committee Member

Meet Minnesota’s New

AMA & SAMA Designees

A M A

A M A

Linda FearingLinda Fearing, Ramsey County, was awarded the AMA designation on September 15, 2015. Her education includes Assessment Laws and Procedures, Appraisal Principles, Basic Valuation Procedures, Basic Income Approach to Valuation, Income Approach to Valuation, MN Assessment Administration and USPAP. Linda has been a SRA member since January 20, 1992 (equivalent to a residential narrative). Linda has a Certified Residential Appraiser license number 4001733. Linda has 8 years of assessment experience. Congratulations to you Linda!

Kelsey JorissenKelsey Jorissen, Anoka County, was awarded the AMA designation on September 15, 2015. Her education includes Assessment Laws and Procedures, Basic Appraisal Principals, Basic Appraisal Procedures, Mass Appraisal Basics, Basic Income Approach to Valuation, Income Approach to Valuation, MN Assessment Administration, Residential Modeling Concepts and USPAP. Kelsey’s Demonstration Form Appraisal Report passed the grading committee in June 2015 and she passed the Residential Case Study Exam in July 2015. Kelsey has 3 years of assessment experience. Congratulations to you Kelsey!

NO PHOTO

AVAILABLE

Continued on following page

To recognize the accomplishments of new AMA/SAMA designees,

we are highlighting them as they areawarded by the State Board

of Assessors. Are you a new designee? Get your photo ready!


A M A

NO PHOTO

AVAILABLE A M A

Molly JohnsonMolly Johnson, Anoka County, was awarded the AMA designation on September 15, 2015. Her education includes Assessment Laws, History and Procedures, ProSource Appraisal 101 – 104, Basic Income Approach to Value, Income Approach to Valuation, IAAO Assessment Administration and USPAP. Molly has a Certified Residential Appraiser License number 20302713. Molly’s Demonstration Form Appraisal Report passed the grading committee in April 2015 and she passed the Residential Case Study Exam in July 2015. Molly has 10 years of assessment experience. Congratulations to you Molly!

Michelle SnoblMichelle Snobl, Wilkin County, was awarded the AMA designation on September 15, 2015. Her education includes Assessment Laws, History and Procedures, Residential Appraisal, Techniques of Mass Appraisal, Basic Income Approach to Value, Income Approach to Valuation, MN Assessment Administration and USPAP. Michelle’s Demonstration Form Appraisal Report passed the grading committee in June 2014 and she passed the Residential Case Study Exam in July 2015. Michelle has 15 years of assessment experience. Congratulations to you Michelle!

Scott VinkemeierScott Vinkemeier, Cass County, was awarded the AMA designation on September 15, 2015. His education includes Assessment Laws and Procedures, Kaplan Appraisal 101 - 104, Mass Appraisal Basics, Basic Income Approach to Value, Income Approach to Valuation, MN Assessment Administration and USPAP. Scott’s Demonstration Form Appraisal Report passed the grading committee in June 2014 and he passed the Residential Case Study Exam in July 2015. Scott has 6 years of assessment experience. Congratulations to you Scott!

A M A

Alyssa Hamilton Browne

S A M A

Alyssa Hamilton Browne, City of Minneapolis, was awarded the SAMA designation on November 18, 2015, just two months after earning the AMA designation on September 16, 2015. Her education began with a B.S. in Real Estate Studies and B.A. in Finance from the University of St. Thomas. Following graduation, her continuing education included: 14-Hour USPAP (AI), Advanced Sales Comparison & Cost Approaches (AI), Advanced Income Capitalization (AI), Quantitative Analysis (AI), Advanced Market Analysis and Highest & Best Use (AI), Assessment Laws and Procedures (MNMAAO), General Appraisal Report Writing and Case Studies (AI), Advanced Concepts & Case Studies (AI), Assessment Administration (MNMAAO) and Income Case Study & Exam (MNMAAO). Alyssa has been working in the Assessment / Appraisal profession since 2007 and holds a Certified General Appraisal License. Congratulations to you, Alyssa!


What You GetFor...$300,000

Morrison County on a Mississippi River Lot Sale $312,700 4/2015 Built in 1993 3 BR/2 BA 3,275 sq. ft.

Monticello Sale $297,700 10/24/2014 2 story with 2528 square feet 5 Bedrooms – 4 Baths – 1 Fireplace 882 square feet of finished basement Built in 2000

Sartell Sale $300,500 07/17/2015 2 story with 3,000 square feet 4 Bedrooms – 2.25 Baths No finished basement Built in 1997 .69 acre site

Moorhead Sale $305,000 9/21/2015 Rambler with 1362 square feet 5 Bedrooms - 2.75 Baths – 1 Fireplace 1225 square feet of finished basement Built in 2008

East Grand Forks Sale $299,900 09/18/2015 Bi-Level with 1555 square feet 3 Bedrooms - 2 Baths Built in 2013


Tax Court Abstract

ARCHWAY MARKETINGvs. HENNEPIN COUNTY

Submitted by Jake Pidde, AMAStearns County



Submitted by Jake Pidde, AMAStearns County


Tax Court

Archway Marketing vs. Hennepin County


tax court, continued



CONTINUED ON PAGE 43


State Board of Assessors

JANE GROSSINGER

MIKE AMO

GARY AMUNDSON

BOBBI SPENCER

BRIAN KOESTER

STEVE SINELL

KEITH ALBERTSON

DEB VOLKERT

GREGG LARSON

DAVE MARHULA


State Board of Assessors meeting minutes

Provided by Bobbi SpencerMinnesota Department of Revenue

State Board of Assessors Meeting Minutes

St. Michael City Center September 15, 2015

Vice-chairperson Brian Koester convened the meeting at 9:00am. Board members in attendance were: Keith Albertsen Brian Koester

Mike Amo Gregg Larson Gary Amundson Dave Marhula

Jane Grossinger Deb Volkert Steve Sinell was unable to attend. Dave Marhula approved the amended agenda. Jane Grossinger seconded the motion. The motion carried. Minutes of the July 14, 2015 meeting were reviewed. Keith Albertsen moved to approve the minutes. Dave Marhula seconded the motion. The motion carried. Closed Minutes of the July 14, 2015 meeting were reviewed. Gary Amundson moved to approve the minutes. Gregg Larson seconded the motion. The motion carried.

Updates Form Report Update:

One form report was rejected on second submission. The individual will need to select a new subject and write a new report, as well as attend the report writing seminar.

Dates Submitted Reports

Approved Reports

Rejected Reports

Reports being

Graded July 1, 2013–December 31, 2013 6 6 0 0

January 1, 2014–June 30, 2014 10 9 1 0

July 1, 2014–December 31, 2014 13 11 2 0

January 1, 2015 – June 30, 2015 20 15 5 0

July 1, 2015 – September 15, 2015 5 4 1 1 Passed Reports

(7/1/2013 – 9/15/2015)

Received AMA

Received

SAMA

Have not applied for AMA yet

Received CMAS

Not enough

experience 47 20 1 25 5 1


• One form report was rejected on second submission. The individual will need to select a new subject and write a new report, as well as attend the report writing seminar.

FY 2016 Renewal Application reminder letter was sent out on August 6, 2015 to 55 assessors that had not renewed their FY 2016 license. 3 AMA, 35 CMA, 3 CMAS, 2 SAMA & 12 Record Retention. As of September 11, 2015 30 people have responded to the letter.

• There are 808 Assessors licensed for FY 2016. 448 CMA, 46 CMAS, 67 AMA & 247 SAMA. 19 assessors are on Record Retention (not included in the total number of assessors)

• Outside Activity letters went out on August 19, 2015.

• Basic Ag 101: The first course took place on June 1 – 2, 2015.

• One warning letter was sent out for a late FY 2015 license renewal.

Approved Continuing Education Hours Requests

• Appraisal for Ad Valorem Taxation for Communications, Energy and Transportation Properties – Jon Van Nurden requested CEH’s for this course that was held on July 26 – 30, 2015 and sponsored by Wichita State University. The board’s continuing education committee approved this request for 20 continuing education hours.

• Appraisal of Assisted Living Facilities – Chase Peloquin requested CEH’s for this online course that is sponsored by McKissock. The board’s continuing education committee approved this request for 8 continuing education hours.

• Appraisal of Fast Food Restaurant Facilities – Chase Peloquin requested CEH’s for this online course that is sponsored by McKissock. The board’s continuing education committee approved this request for 7 continuing education hours.

• Appraisal of Self Storage Facilities – Chase Peloquin requested CEH’s for this online course that is sponsored by McKissock. The board’s continuing education committee approved this request for 7 continuing education hours.

• Evaluating Residential Construction – Maribelle Cushman requested CEH’s for this seminar that was held on August 5, 2015 and sponsored by North Star Chapter of the Appraisal Institute. The board’s continuing education committee approved this request for 7.5 continuing education hours.

• Expert Witness for Commercial Appraisers – Chase Peloquin requested CEH’s for this online course that is sponsored by McKissock. The board’s continuing education committee approved this request for 12 continuing education hours.

• MAAO Fall Conference Seminars – Tami Paulson requested CEH’s for this seminar being held on October 4 – 7, 2015 and sponsored by MAAO. The board’s continuing education committee approved this request for the number of continuing education hours identified on the seminar description sheet.

• Online Subdivision Valuation – Daniel Eischens requested CEH’s for this online course that is sponsored

state board of assessors meeting minutes, continued


by the Appraisal Institute. The board’s continuing education committee approved this request for 7 continuing education hours.

Denied Continuing Education Hours Requests • Residential Grading, Condition and Data Input – Scott Johnson and Mike Weeks requested 6 continuing

education hours for this seminar which will be held on September 9 – 10, 2015, sponsored by Vanguard Appraisals, Inc. The board’s continuing education committee denied this seminar based on the details submitted were not clearly identified as to what is actual data input type information specific to the Vanguard system and how much is appraisal education.

Requests for Elective Course • Jessi Glancey requested the board to review the course description for Apartment Valuation sponsored by

MAAO to be used as an elective course and for 15 continuing education hours including a 1 hour exam. Mike Amo made a motion to approve Apartment Valuation as an elective course. Gregg Larson seconded the motion. The motion carried.

Applications for Certified Minnesota Assessor

• Stacey Nemec, McLeod County, applied for the Certified Minnesota Assessor license. Her education includes Assessment Laws and Procedures, Basic Appraisal Principles, Basic Appraisal Procedures and Mass Appraisal Basics. Assessment experience since June 2014. Deb Volkert made a motion to award the Certified Minnesota Assessor license to Stacey Nemec. Jane Grossinger seconded the motion. The motion carried.

Applications for Certified Minnesota Assessor Specialist

• Renee Frensko, Carver County, applied for the Certified Minnesota Assessor Specialist license. Her education includes Assessment Laws, History and Procedures, ProSource Appraisal 101 – 104, Techniques of Mass Appraisal, Income Approach to Valuation and Basic Income Approach to Value. Renee’s Demonstration Form Appraisal Report passed the grading committee in July 2015. Renee has 12 years of assessment experience. Gregg Larson made a motion to award the Certified Minnesota Assessor Specialist license to Renee Frensko. Dave Marhula seconded the motion. The motion carried.

• Michelle Nelson, Pennington County, applied for the Certified Minnesota Assessor Specialist license. Her education includes Assessment Laws, History and Procedures, Residential Appraisal, Techniques of Mass Appraisal, Income Approach to Valuation and Basic Income Approach to Valuation. Michelle’s Demonstration Form Appraisal Report passed the grading committee in June 2015. Michelle has 13 years of assessment experience. Jane Grossinger made a motion to award the Certified Minnesota Assessor Specialist license to Michelle Nelson. Gary Amundson seconded the motion. The motion carried.



Appointments with the Board

• Cyndi Rowley, Jon Klockziem and Mike Stalberger presented a Training Proposal to the board. Keith Albertsen made a motion to approve the training proposal for continuing education as presented. Dave Marhula seconded the motion. The motion carried.

• Harriet Sims met with the board and reviewed the proposed rules changes. The board reviewed the rule change process and the timeline when the rule changes will take effect. The board also reviewed the certificate of resolution. Keith Albertsen made a motion to approve the Authorizing Resolution. Gregg Larson seconded the motion. The motion carried.

• Alyssa Browne, City of Minneapolis, met with the Board for her Accreditation Oral Interview. Her education includes Assessment Laws and Procedures, Mass Appraisal Basics, Bachelor’s Degree in Real Estate from the University of St. Thomas (which is equivalent of Residential Appraisal Principles, Residential Appraisal Procedures, the elective and the Residential Demonstration Narrative), General Appraiser Income Approach, Advanced Income Capitalization, MN Assessment Administration and USPAP. Alyssa has a Certified General Appraiser license number 40177882. Alyssa has 6 years of assessment experience and she applied for the Accredited Minnesota Assessor License. Gregg Larson made a motion to award the Accredited Minnesota Assessor license to Alyssa Browne. Deb Volkert seconded the motion. The motion carried.

• Linda Fearing, Ramsey County, met with the Board for her Accreditation Oral Interview. Her education includes Assessment Laws and Procedures, Appraisal Principles, Basic Valuation Procedures, Basic Income Approach to Valuation, Income Approach to Valuation, MN Assessment Administration and USPAP. Linda has been a SRA member since January 20, 1992 (equivalent to a residential narrative). Linda has a Certified Residential Appraiser license number 4001733. Linda has 8 years of assessment experience and she applied for the Accredited Minnesota Assessor License. Keith Albertsen made a motion to award the Accredited Minnesota Assessor license to Linda Fearing. Gary Amundson seconded the motion. The motion carried.

• Kelsey Jorissen, Anoka County, met with the Board for her Accreditation Oral Interview. Her education includes Assessment Laws and Procedures, Basic Appraisal Principals, Basic Appraisal Procedures, Mass Appraisal Basics, Basic Income Approach to Valuation, Income Approach to Valuation, MN Assessment Administration, Residential Modeling Concepts and USPAP. Kelsey’s Demonstration Form Appraisal Report passed the grading committee in June 2015 and she passed the Residential Case Study Exam in July 2015. Kelsey has 3 years of assessment experience and she applied for the Accredited Minnesota Assessor License. Dave Marhula made a motion to award the Accredited Minnesota Assessor license to Kelsey Jorissen. Mike Amo seconded the motion. The motion carried.

• Molly Johnson, Anoka County, met with the Board for her Accreditation Oral Interview. Her education includes Assessment Laws, History and Procedures, ProSource Appraisal 101 – 104, Basic Income Approach to Value, Income Approach to Valuation, IAAO Assessment Administration and USPAP. Molly has a Certified Residential Appraiser License number 20302713. Molly’s Demonstration Form Appraisal Report passed the grading committee in April 2015 and she passed the Residential Case Study Exam in July 2015. Molly has 10 years of assessment experience and she applied for the Accredited Minnesota Assessor License. Gary Amundson made a motion to award the Accredited Minnesota Assessor license to Molly Johnson. Jane Grossinger seconded the motion. The motion carried.



• Michelle Snobl, Wilkin County, met with the Board for her Accreditation Oral Interview. Her education includes Assessment Laws, History and Procedures, Residential Appraisal, Techniques of Mass Appraisal, Basic Income Approach to Value, Income Approach to Valuation, MN Assessment Administration and USPAP. Michelle’s Demonstration Form Appraisal Report passed the grading committee in June 2014 and she passed the Residential Case Study Exam in July 2015. Michelle has 15 years of assessment experience and she applied for the Accredited Minnesota Assessor License. Jane Grossinger made a motion to award the Accredited Minnesota Assessor license to Michelle Snobl. Dave Marhula seconded the motion. The motion carried.

• Scott Vinkemeier, Cass County, met with the Board for his Accreditation Oral Interview. His education includes Assessment Laws and Procedures, Kaplan Appraisal 101 - 104, Mass Appraisal Basics, Basic Income Approach to Value, Income Approach to Valuation, MN Assessment Administration and USPAP. Scott’s Demonstration Form Appraisal Report passed the grading committee in June 2014 and he passed the Residential Case Study Exam in July 2015. Scott has 6 years of assessment experience and he applied for the Accredited Minnesota Assessor License. Mike Amo made a motion to award the Accredited Minnesota Assessor license to Scott Vinkemeier. Dave Marhula seconded the motion. The motion carried.

Discussion Items • Assessment Experience: The board reviewed the request for years of assessment experience based on

employment with the county. Keith Albertsen made a motion to approve her experience to count as the one year required experience. Gary Amundson seconded the motion. The motion carried.

• Late License Renewals: Assessors who send in their license renewal applications on or after September 1st will receive a warning letter if it is determined that they were actively working since July 1st.

• Revision to AMA (SAMA) Interview Questions Survey: The board revised the list of questions, combining for review at next meeting.

• BOA’s role in review of licensure courses: Decide on guidelines needed to move forward with developing criteria for courses, complaints, disciplinary actions, etc. During the review process of a course should the board be checking what the minimum passing score is? Who sets the minimum requirement for a passing grade? Tabled for November meeting.

Closed MeetingDeb Volkert made a motion toecess into the closed meeting. Gary Amundson seconded the motion. The motion carried. The board reconvened their regular meeting.

• The co-chairperson set the next meeting dates as Monday, November 16, 2015 and Tuesday, November 17, 2015 at the St. Michael City Center in St. Michael at 9:00 am.

• Keith Albertsen moved to pay the expenses for the meeting. Dave Marhula seconded the motion. The motion carried.

• Dave Marhula moved to adjourn the meeting. Keith Albertsen seconded the motion. The motion carried.



Matt Gersemehl City of Bloomington

MAAO IS/IT Committee Chair

What’s New on the MAAO Website:


tax court, continued from page 35


Official Publication of the Minnesota Association of Assessing Officers

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