By Les Ristinen, president
Becker County Taxpayers Association/MnSF member

Minnesota property tax administration is unique in that assessment valuations are solely at the discretion of county officials with no assessment procedure training other than by the county assessor. Lack of statewide uniformity also affects accountability by local and state officials.

An issue of accountability and nepotism was raised as a result of a neighborhood complaint to the Minnesota Department of Revenue concerning a house that had a substantial valuation reduction after its purchase by a township assessor’s son. This same assessor is the uncle of the county assessor. DOR employee, John Hagen, traveled 400 miles round trip to view and evaluate the property in February 2006. Eighteen months later the report is still unavailable and the county assessor’s relative’s property is still presumably undervalued. Why isn’t Mr. Hagen held accountable?

The Becker County Taxpayers Association has requested the Minnesota State Board of Assessors to determine if there is a violation of the Minnesota Assessors Code of Ethics whereby the Becker County Assessor oversees contract assessments by his brother and brother-in-law in Becker County. The board has not responded.

When the county auditor and commissioners refuse to address valid taxpayer concerns and MN DOR is unresponsive, who is accountable?

Assessment variation from township to township is unconscionable. Examples of valuation deviation in Becker County are homes and recreational houses that greatly exceed neighborhood values. Some of these homes are granted valuation reductions in the form of functional/abnormal depreciation. The same “overbuilt” homes also raise the overall neighborhood values. The county assessor’s office explains that actual appraisals are difficult because of a lack of comparables. Not all “overbuilt” homes receive special consideration and are valued at cost or cost-plus.

Assessment uniformity is lacking and unfair to Minnesotans. House grading and story height applications should be based on statewide standards. Farm buildings are not equally assessed within a county nor from county to county. All agricultural classified properties and the application of neighborhood codes should all meet a statewide standard.

The aforementioned are examples of why the Minnesota legislature should create uniformity in Minnesota assessments for fairness and equality. The Minnesota Legislative Auditors 1996 book titled, “Property Assessments: A Best Practices Review,” covers true county (countywide) assessment in all 87 counties or to simplify property taxation with income-based “caps” as proposed in the Minnesota Senior Federation and House/Marquart tax bills of 2007.

Minnesota property taxpayers should know what their tax bill represents. All taxing districts should include a copy of itemized field cards with tax bills and local library access to annual assessment codes and guidelines.

Campaigning legislators before the last election and immediately thereafter promised Minnesota taxpayers definite reform. Tax reform isn’t simply tax reduction but it is also in how it is administered.