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Official Publication of the Minnesota Association of Assessing Officers mnmaao.org EQUAL OktoberfestEYES Issue FAll 2016 Volume 38 Number 146 Tax Court: The Blandin Paper Company Photo Contest Winners What You Get For - Farmland Global Assessment Germany Exempt Example: A Tour of the Oliver H. Kelley Farm Beerview: Assessing the Local Ale EDITORIAL MAAO COMMITTEE LEADERSHIP Executive Officers President Nancy Wojcik, SAMA Lori Thingvold, SAMA st Wright County 1 Vice President Kyle Holmes, SAMA Managing Editor Financial Officer William Effertz, SAMA Past President Dan Whitman, SAMA Regional Directors Jason Jorgensen, SAMA Region 1 Joy Kanne, SAMA Meeker County Region 2 Sue Schulz, SAMA Associate Editor Region 3 Daryl Moeller, SAMA Region 4 Mark Peterson, SAMA Region 5 Lorna Sandvik, SAMA Region 6 Joe Udermann, SAMA Solomon Akanki, SAMA Region 7 Doug Walvatne, SAMA City of Brooklyn Park Committee Chair Region 8 Mary Jo Otten, SAMA Region 9 Kent Smith, CMA Committee Chairs Agricultural Tom Dybing, SAMA CAMA and GIS Randy Lahr, SAMA Jamie Freeman, SAMA Conference Coordinator Paul Knutson, SAMA, RES Clearwater County Editorial Solomon Akanki, SAMA Information Systems Matt Gersemehl, SAMA Legislative Mark Peterson, SAMA Membership Coordinator Rebecca Malmquist, SAMA, RES Nominating and Procedures Michelle Moen, SAMA Nancy Gunderson SAMA On-Line Administrator Lori Schwendemann, SAMA Clay County Rules and Resolutions Marvin Anderson, SAMA Sales Ratio Jason McCaslin, SAMA Secretary Thomas May, SAMA, AAS Silent Auction Jane Grossinger, SAMA Site Selection Luis Rosario, SAMA Jake Pidde, AMA Stearns County Strategic Planning Marvin Anderson, SAMA Summer Seminar Coordinator Kim Jensen, SAMA, CAE Tax Court / Valuations Laura Fridgen, SAMA Treasurer Reed Heidelberger, SAMA Educational Workgroups Amber Hill, CMA Assessor Standards Michael Stalberger, SAMA Polk County Assessor Development Patrick Chapman, SAMA Course Management Tina Diedrich-Von Eschen, SAMA Course Curriculum Joy Kanne, SAMA Education Kim Jensen, SAMA, CAE New Members Scholarship Kelly Schroeder, SAMA ? Coming Soon! 2 Equal Eyes | Fall 2016 Our Cover Photo: Heidelberg, Germany by Tobias Vonder Haar IN 8 THIS Global Assessment: ISSUE... Germany IN EVERY ISSUE FEATURES Commissioner’s Comments 5 Presidential Perspective 6 COMMERCIAL PROFILE: MAAP Update 7 GERMAN-BASED Transitions 22 13 Classifieds 23 ALDI GROCERY STORES Out of the Past 24 AMA/SAMA Designees 26 BEERVIEW: What You Get For... 29 Assessing the Tax Court 30 Local Ale 18 State Board of Assessors 58 * 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. 3 Equal Eyes | Fall 2016 From the Editor: Fall Greetings Fellow Assessors: As fall sets in and winter approaches it is time to reflect on the summer of 2016. I found that we had a strong market this summer with sales launching skyward again. We recently sold our home in Baxter after only nine days on the market, and saw other properties in our area sell just as fast. I also noticed a rise in new home construction compared to previous years. It is nice to see the market bounce back from the downward slide that has plagued us over the past few years. Have a safe fall finishing up your quintiles and measuring up your new construction. Happy Harvest! Jason Jason Jorgensen Equal Eyes Associate Editor 4 Equal Eyes | Fall 2016 Commissioner’s COMMENTS State Fair, #OurMN, and the Property Tax Refund Program Written by Cynthia Bauerly Minnesota Commissioner of Revenue Summer’s end in Minnesota means many dollars. We collaborated with other state (PTR), which includes the Homestead Credit things – but one of my favorites is the State agencies to showcase some of the State of Refund and the Renter Property Tax Refund, Fair. Growing up, I looked forward to the Minnesota’s greatest resources and services helps people whose property taxes – paid fair because as a 4-Her, taking an exhibit to – such as parks, education, clean water, and on their home or through their rent – are the fair was a culmination of a lot of work community programs. significantly high in relation to their income. and provided me with a chance to enjoy my But only if they file a refund claim. Many favorite fair foods with good friends. Now I We used web videos, Twitter, and Facebook people do not know about, or do not realize look forward to it for a different reason: the to start the conversation. Then we encouraged they may qualify for, a PTR. chance to speak directly with our customers people at the fair and online to join in; they at the Minnesota Department of Revenue’s could post a photo or tweet with the hashtag To help spread the word, I encourage you to information booth. #OurMN to share what they love about our promote the PTR program at budget and levy state. (Revenue even had a “selfie” booth hearings. As in the past, we can provide you Each year, the department sets up shop in the at the fair.) with the PTR handout we used at the State Education Building to remind Minnesotans Fair so you can make it available at these about the Property Tax Refund, K-12 You can watch the videos through our public hearings. Contact our Property Tax Education Credit and Subtraction, and tax website. Go to www.revenue.state.mn.us Information & Education section for details. credits for military veterans. Of course, we and click the YouTube icon at the bottom of work hard all year to make sure people know the page. To learn more about this campaign It was great seeing so many of you at about who qualifies for these tax benefits and search the hashtag #OurMN on Twitter. the MAAO Fall Conference. We always how to receive them, but there is no better appreciate the opportunity to share opportunity than the fair to talk to so many Your MN information and to hear your ideas about people within such a short amount of time. how we can work together to improve our As we enter budget season, also known as property tax system. We all play a role More than that, however, our booth is a great autumn, I hope the state campaign helps in funding the future of our state and its opportunity to show people that Revenue highlight how your work ultimately helps communities. And we all have a stake in is about more than tax laws, forms and fund important local services and priorities. that future. instructions, and audits. Visitors respond to Working with assessors and other property our presence – with questions, ideas, praise tax officials is a crucial part of our job at Cynthia Bauerly is commissioner of the (more than you might think) and, yes, some Revenue, and we work hard to provide you Minnesota Department of Revenue. complaints and criticisms (fewer than you with the information and other resources might think). needed for your job. We are expanding our online training to make it easier to attend, I enjoy meeting people at the Revenue and to help ensure everyone can make the booth each year, discussing tax benefits best use of our data upgrades such as eCRV and the work we do at Revenue. It’s a great and the Property Tax Record Information reminder that – while opinions vary on System (PRISM). taxes and government services– we all pay to invest in our state and its future. And we Property taxes are a key source of local all benefit from these investments and the funding. However, because they are services they provide. based in part on property value – rather than ability to pay – property taxes can #OurMN disproportionately impact the budgets of low- and middle-income families (both During this year’s fair, Revenue led a renters and homeowners). campaign called #OurMN, a social media effort to highlight what we get for our tax The state Property Tax Refund program 5 Equal Eyes | Fall 2016 prESIDENT’S pERSPECTIVE Written by Nancy Wojcik Challenges MAAO President It is already that time of year when our Many college students today, anticipate opportunities for your office, many college association transitions into a new fiscal year. selecting a major after they have an students are required to complete volunteer I can’t believe this last year has passed so opportunity to broaden their horizon and hours as a pre-requisite for graduation. quickly. I want to extend a thank you to explore many college courses and intern the MAAO membership for allowing me to opportunities. In addition, many high school As an organization, we will be focusing serve as your President this last year. It has students are now taking college courses in on expanding our horizons as we look been an honor, and a pleasure. I only wish their junior year of high school to lessen at expanding our avenues in promoting that we, as an organization could have had the financial burden of college costs, not the assessment profession and MAAO. the opportunity to address some Omnibus thinking about a future career. With this in Our focus on acquiring new members, tax bill issues with the legislature. I have mind, career recruitment begins much earlier offering scholarships and new education great confidence in the MAAO Executive than it ever has. opportunities will assist us in investing in Directors direction in the upcoming year. our current members and recruiting talented Many new ideas have been introduced for As a profession, we have a few colleges with employees into our profession. fruition in the next fiscal year. I want to a designated real estate major, that we can thank the Executive Directors, Committee focus on, but why limit ourselves to only I wish each and every one of you a wonderful Chairs, Committee Members, and those schools? Working in an assessment fall season, with your families, friends, and employees for their commitment in serving office, you are constantly undergoing co-workers, and as most of you know, “I’ll the membership.