Lake of the Woods County Board of Appeal and Equalization

June 12, 2023

Continued June 13, 2023

The Lake of the Woods County Board of Appeal and Equalization met on Monday, June 12, 2023, in the Commissioners’ Room of the Lake of the Woods County Government Center.  

Call to Order

County Board Chair Ed Arnesen called the meeting to order at 6:00 p.m. with the following members present:  Commissioners:  Joe Grund, Buck Nordlof, Ed Arnesen, Cody Hasbargen and County Auditor-Treasurer Lorene Hanson. Absent was Commissioner Jon Waibel.  Also present were: County Assessor Alisa Jacobsen, Assessment Technician Emily Brandt, and Appraiser Tyler Swanson.  County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization for 2023. 

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

County Assessor

County Assessor Alisa Jacobsen explained that the valuation period is from sales during October 1, 2021, through September 30, 2022, and discussed adjustments that had been made during the past year. 

Property Owners

Meeting with the County Board was Scott Phalen, property owner in Prosper Township. 
Mr. Phalen relayed his concern on the market value of his property.  County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

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

Meeting with the County Board was Jim Frohreich, on behalf of his mother Betty Frohreich, property owner in Baudette Township.   Mr. Frohreich relayed his concern on the market value of his mother’s property.  County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.  

Meeting with the County Board was Kyle Colbert, property owner in Swiftwater Township. 
Mr. Colbert relayed his concern on the market value of his property.  County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.  In addition, she reviewed the different classifications of brush, woods and tillable acres.

Value Changes

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

Recess

Motion

Motion was made by Commissioner Buck Nordlof to recess and set a Continuation Board of Equalization meeting for Tuesday, June 13, 2023, at 10:00 a.m. at the Northwest Angle. The motion was seconded by Commissioner Joe Grund and the same being put to a vote, was unanimously carried.  County Board Chair Ed Arnesen recessed the Lake of the Woods County Board of Appeal and Equalization meeting for 2023 at 8:00 p.m. 

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Reconvene Board of Equalization – June 13, 2023

Motion
Motion was made by Commissioner Joe Grund, seconded by Commissioner Cody Hasbargen and carried unanimously to close the regular meeting and re-open the 2023 Board of Appeal and Equalization meeting at 10:25 a.m. at the Northwest Angle with the following members present:  Commissioners:  Joe Grund, Cody Hasbargen, Ed Arnesen and County Auditor-Treasurer Lorene Hanson. Absent was Commissioner Jon Waibel and Buck Nordlof.  It was noted that County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization for 2023 at the meeting on June 12, 2023. 

County Board Chair Ed Arnesen explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments.  He explained that all appeals would be heard before any action would be taken.  He also explained that the valuation period the Assessor’s Office use is from sales during October 1, 2021, through September 30, 2022.

Property Owners

Meeting with the County Board was Rick McKeever, property owner in Angle Township. 
Mr. McKeever relayed his concern on the market value of his property.  County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

Action

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

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Joe Grund and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations on the following properties and to adjust values per the attached recommendations from the County Assessor: Tammy Harris (P#62.50.00.100), Zeke Beckel (P#60.56.07.010), Dan Finnie (P#02.29.32.010), Talon Stammen (P#03.51.02.120), Jacob Mertens (P#06.02.42.010).

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Joe Grund and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation on the following property and to leave the value as it is: Rick Mckeever property owner Angle Township(P#06-0424-000).

Motion was made by Commissioner Joe Grund, seconded by Commissioner Cody Hasbargen and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations on the following properties and to leave the values as they are: Kyle Colbert property owner Swiftwater Township (P#43.05.32.000 & P#43.06.41.010).

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Joe Grund and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations on the following properties and to leave the values as they are: Jim Frohreich property owner Wheeler Township (P#19.29.43.000) and Betty Frohreich property owner Wheeler Township (P#19.32.11.010).

Motion

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Joe Grund and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation on the following property:

Scott Pahlen- property owner Prosper Township P#16.55.01.220 decrease in total value from $778,700 to $700,000 due to adjustment in building value from $578,700 to $500,000.

Adjourn

Motion was made by Commissioner Cody Hasbargen seconded by Commissioner Ed Arnesen and carried unanimously to adjourn the County Board of Appeal and Equalization meeting for 2023.  County Board Chair Ed Arnesen adjourned the Lake of the Woods County Board of Appeal and Equalization meeting for 2023, at 10:45 a.m. 

Motion

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

Attest: Approved: June 27, 2023

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Lorene Hanson, County Auditor-Treasurer Ed Arnesen, County Commissioner Board Chair