HomeMy WebLinkAbout2009/04/13 - ADMIN - Agenda Packets - City Council - Study SessionAGENDA
APRIL 13, 2009
4:00 P.M.
COUNCIL CHAMBERS
4:00 p.m. CITY COUNCIL STUDY SESSION
Discussion Item
1. 4:00 p.m. City Council Workshop
6:30 p.m. 2009 LOCAL BOARD OF APPEAL AND EQUALIZATION
6:45 p.m. CITY COUNCIL STUDY SESSION (Continued)
Discussion Item
1. 6:45 p.m. City Council Workshop (Continued)
9:30 p.m. Adjourn
Auxiliary aids for individuals with disabilities are available upon request. To make arrangements, please call the
Administration Department at 952/924-2525 (TDD 952/924-2518) at least 96 hours in advance of meeting.
Meeting Date: April 13, 2009
Agenda Item #: 1
Regular Meeting Public Hearing Action Item Consent Item Resolution Ordinance
Presentation Other:
EDA Meeting Action Item Resolution Other:
Study Session Discussion Item Written Report Other:
TITLE:
2010 Budget Workshop – “Thinking Anew”.
RECOMMENDED ACTION:
No formal action required. This report has been prepared to provide background information for
the extended City Council Study Session on Monday night.
BACKGROUND:
In late January the City Council met in a workshop setting on a Friday and Saturday to revisit
Vision St. Louis Park and the adopted Strategic Directions. The Council also spent time gaining a
better understanding of the City’s Long Range Financial Management Plan and the budget
challenges we expect to face for 2010. As a part of this we discussed the approach for tackling our
budget challenges and a calendar of steps to be taken over the coming year.
In late February staff returned to the City Council at a Study Session and reviewed a more detailed
recommended approach and budget calendar for 2009 in order to adopt a 2010 budget. The City
Council reached consensus on the recommended approach, although some questions still remain on
certain elements of public process.
Attached is the budget calendar we discussed. One of the steps proposed was for the City Council
and department directors to participate in a facilitated workshop on “Big Bowl” concepts for
thinking anew about our budget process, prioritization and budget policies. Our meeting on
Monday night is intended to begin to accomplish this task.
Attached is an agenda for our extended study session which will begin at 4:00 p.m. in the City
Council Chambers and conclude at 9:30 p.m. The facilitator chosen to lead us during the evening is
Carl Neu with Neu and Company. As you will note in the attached bio, Mr. Neu has extensive
experience working with local units of government around the country in a variety of capacities. He
has also served as a city council member in Colorado.
I think you will find the conversation Monday night intellectually stimulating and challenging as we
go about discussing the Council’s role in identifying big bowl priorities and results which should be
achieved and staff’s role in delivering on that.
A couple of other items of note. Dinner and refreshments will be provided during the evening. You
will also note on the agenda we will need to take a break from the Study Session to conduct the
organizational meeting for this year’s Board of Equalization process. This should only take 15
minutes or so.
Meeting of April 13, 2009 (Item No. 1) Page 2
Subject: 2010 Budget Workshop – “Thinking Anew”
FINANCIAL OR BUDGET CONSIDERATION:
Not applicable at this time.
VISION CONSIDERATION:
Not applicable at this time.
Attachments: Proposed Budget Calendar
Detailed Agenda
Carl Neu Bio
Prepared by: Tom Harmening, City Manager
Draft 2010 Budget Process
For Discussion Only
• March – June - Staff undertakes budget analysis
exercise
• March or April (depending on schedules) – City
Council and Department Directors participate in a
facilitated workshop on “big bowl” concepts of thinking
anew about our budget, prioritization and budget
policies.
• May/June – Staff and the City Council undertake an
assessment of the legislative impacts of federal and state
actions – discuss at Study Session.
• June – City Council and Department Directors
undertake a budget workshop to review results of Staff’s
budget analysis exercise and finalize preliminary budget
priorities and policies.
• July – August - Undertake concerted effort to educate
and receive feedback from the public on the budget
“problem” we have and the proposed budget priorities.
• July thru September – Staff prepares draft budget (and
alternatives if appropriate) and CIP based on the
Council’s policies and priorities
Meeting of April 13, 2009 (Item No. 1)
Subject: 2010 Budget Workshop – “Thinking Anew”Page 3
• August – Staff and Council discuss preliminary property
tax levy for 2010
• September – City Council establishes preliminary
property tax levy
• October – City Council and Department Directors
undertake workshop to review draft budget
• October – November – Follow-up work undertaken
on the draft budget.
• October – November – Undertake another check – in
with the community
• December – Budget Hearing and Adoption
Meeting of April 13, 2009 (Item No. 1)
Subject: 2010 Budget Workshop – “Thinking Anew”Page 4
City Council Workshop
AGENDA
Monday, April 13, 2009
4:00 p.m. – 9:30 p.m.
Council Chambers
Carl Neu, Facilitator
Workshop Outcomes
• Renewed understanding of budget opportunities and challenges for 2010
• Understand relationship among City’s Mission, Vision, Strategic Direction and the policy-
prioritization process.
• Identify key community success drivers and desired results and priorities for each.
• Council provides policy direction to City Manager for further budget preparation including
agreement on “Next Steps”
************
4:00 p.m. Welcome, introductions and overview of workshop objectives.
Carl Neu
4:15 p.m. Budget Opportunities and Challenges
Tom Harmening, City Manager
This is intended to be an overview and revisit of the City’s budget opportunities and challenges for 2010.
4:30 p.m. Overview of Budget Prioritization Process
Carl Neu
Carl Neu will present an overview of the what, why, and how of the budget prioritization process.
5:15 p.m. Work groups (Working Dinner) (Round 1) 2 Teams
For each core element identified in the power point being used Monday night, work groups will identify
what they consider to be the most important outcomes that council and the citizens expect to be delivered
for the city for that particular element. Work groups will rotate. If time becomes an issue, we will do only
two rounds of work groups.
6:30 p.m. Board of Equalization Meeting
6:45 p.m. Work groups (Round 2) 3 Teams
7:35 p.m. Break
7:50 p.m. Work groups (Round 3) 3 Teams
8:45 p.m. City Manager, Council, Department Director Dialogue including a discussion on next steps
9:15 p.m. Final Observations and Wrap Up
Carl Neu
9:30 p.m. Conclusion
Meeting of April 13, 2009 (Item No. 1)
Subject: 2010 Budget Workshop – “Thinking Anew”Page 5
CARL NEU
Carl Neu
Carl Neu, author and consultant, is recognized nationally as an authority on, and an
experienced practitioner of, the theory and application of governance and leadership to city councils
and county boards, local government managers, and community leaders.
Carl has worked with over 500 local government entities, and state and national municipal
and county associations since 1976. Additionally, he is an experienced government official having
served on the Lakewood, Colorado city council and as chair of the city’s charter commission. He
currently serves as president of the Lakewood Public Building Authority.
Carl’s teaching affiliations include having been a lecturer at the University of Colorado’s
Graduate School of Public Affairs, a faculty member at its Center for the Improvement of Public
Management, and a faculty member for the Rocky Mountain Institute for Public Officials. He also
served as a faculty member for the University of Arizona’s Local Government Leadership Institute.
Carl’s professional expertise focuses on development of those strategic leadership, policy
development, long-range planning and teamwork skills required of elected and appointed local
government officials and community leaders. These skills are necessary for effective performance in
dealing with the forces and popular trends that are redefining government and governance, especially
at the local level.
He is a graduate of the Massachusetts Institute of Technology, and has an M.B.A. from
Harvard University.
Neu & Company
Neu & Company provides consultation services, workshops and conferences, and
professional programs to improve the leadership and service delivery performance of local
governments, and the professional skills of their policy-making boards, executives, and employees.
The Center for the Future of Local Governance™
This division of Neu and Company focuses on the development and dissemination of those
strategic leadership, policy development, long-range planning and teamwork concepts and
application techniques that can “awaken the best” in elected and appointed local government
officials and community leaders. These insights and skills are necessary for effective performance in
dealing with the forces and popular trends that are redefining government and governance, especially
at the local level, during the 21st Century.
1/3/2006
Meeting of April 13, 2009 (Item No. 1)
Subject: 2010 Budget Workshop – “Thinking Anew”Page 6
2009 Local Board of Appeal and Equalization
April 13, 2009
City Council Chambers
6:30 p.m.
AGENDA
1. Convene the St. Louis Park Local Board of Appeal and Equalization
2. Roll Call – Declaration of Quorum
3. Appoint Chair
4. Acknowledgement of Trained Members
5. Accept Roster of Appellants and Call for Any Additions
6. Determination of Date and Time for Continued Proceedings (Reconvene)
7. Instruct Assessor to:
a. Inform Appellants of Reconvene Date via Telephone and Certified Mail
b. Re-Inspect and Re-Appraise Parcels Under Appeal
8. Completion of the Local Board Certification Form
9. Recess
Meeting of 13 April 2009 Page 2
Subject: 2009 Local Board of Appeal and Equalization
2009 St. Louis Park Local Board of Appeal and Equalization
All property owners are entitled to the right of appeal regarding their classification and market value.
The City is required by statute to conduct a Local Board of Appeal and Equalization meeting to hear
appeals. The property classification is determined by the actual use of the property. The market
value is based on a) records maintained for every property and b) market conditions as of the date of
the assessment which is January 2, 2009. Minnesota statute requires that all properties are to be
valued at full market value.
Recommended Action: Agenda as Indicated on Cover Sheet
BACKGROUND:
In most jurisdictions and our historic practice, the Local Board is accomplished in two meetings.
The first meeting is used to convene the Board, set the Board process, note that appeals are taken
under advisement for further consideration at the reconvene meeting and to determine the date/time
for continuation of the proceedings. The second meeting (reconvene) is used to hear and decide the
merit of each appeal. The Local Board process depends on active participation from all parties
involved including the board members, the property owner and assessing staff. The Board must
conclude its business within 20 days of convening, this year by May 2, 2009.
The Assessor’s Office has compiled a roster of parcels under appeal. All parcels under appeal will be
re-appraised by the assessing staff. All property owners are requested to complete a form stating
their basis of appeal, their estimate of the market value and informed that they are expected to
present information supporting their opinion of value and/or classification.
As part of the Local Board process, A Local Board of Appeal Certification Form must be signed –at
each Board meeting– by all Board members present. One trained and certified Board member
(either Paul Omodt or Loran Paprocki) must be present at each meeting of the board.
For 2009, it is suggested that the Board reconvene prior to the April 27, 2009 study session to hear
the appeals. All cases can be decided the same night they are heard or if additional time is needed, a
second reconvene date can be set. Following a decision by the Local Board, the property owner is
notified of the decision with sufficient time allowed for the owner appeal at the County Board of
Appeal and Equalization. The Hennepin County Board of Appeal and Equalization begins June 15,
2009. An application is required no later than June 3, 2009. To appear before the County Board,
all appellants must first have appealed before the St. Louis Park Board of Appeal and Equalization.
Property owners may also appeal directly to the Minnesota State Tax Court.
Attachments: Summary of Duties and Responsibilities
Memo from the Department of Revenue (2008)
Sample – St. Louis Park Application to Local Board of Appeal and Equalization
Sample – Local Board of Appeal and Equalization Certification Form for 2009
Prepared by: Cory Bultema, City Assessor
Approved by: Tom Harmening, City Manager
Bruce DeJong, Finance Director
Meeting of 13 April 2009 Page 3
Subject: 2009 Local Board of Appeal and Equalization
LOCAL BOARD OF APPEAL AND EQUALIZATION
SUMMARY OF DUTIES AND RESPONSIBILITIES
Most of the responsibilities listed under the Local Board of Appeal and Equalization are statutory,
primarily found in Minnesota Statutes 274.01.
• The first responsibility is attendance. The Local Board of Appeal and Equalization is an official
public meeting similar to a City Council meeting and can not convene without a quorum. In
addition to the local assessor, the county assessor, or one of his/her assistants is required to
attend.
• At least one member must be present at each meeting of the Local Board of Appeals and
Equalization (beginning in 2006) that has attended an appeals and equalization course as
developed and approved by the Commissioner of Revenue.
• The valuation notices shall be in writing and be sent by ordinary mail at least ten calendar days
before the meeting of the board. The valuation notice will include the dates, places and times set
for the meetings of the Local Board of Appeal and Equalization as well as the Hennepin County
Board of Appeal and Equalization.
• The meetings must be held between April 1 and May 31 each year. The County Assessor shall
fix a day and time when the Local Board of Appeal and Equalization shall meet. The board
must complete its work and adjourn within 20 days from the time of convening stated in the
notice of the clerk, i.e., calendar days -- original night is day one.
• The clerk shall give published and posted notice of the meeting at least ten days before the date
of the meeting.
• Local Boards of Appeal and Equalization must see that all taxable property is properly assessed,
valued, and classified for all current assessments. The board may consider both real and personal
property.
• If any property has been omitted, the board must correct the assessment by adding it to the list
of assessments along with its market value.
• The board may not increase or decrease by percentage all assessments in a district of a given class
of property. Changes in the aggregate to assessments are by class and are made by the county
board of equalization.
• Although the Local Board of Appeal and Equalization has the authority to increase or decrease
individual assessments, the total of such adjustments must not reduce the aggregate assessment
by more than one percent. If the total reductions would lower the aggregate assessments by more
Meeting of 13 April 2009 Page 4
Subject: 2009 Local Board of Appeal and Equalization
than one percent, none of the adjustments may be made. The assessor shall correct any clerical
errors or double assessments discovered by the board without regard to the one percent
limitation.
• The local board does not have the authority to reopen former assessments on which taxes are due
and payable. The board only considers assessments in the current year.
• The board may find instances of undervalued properties. The board must notify the owner of
the property that the value is going to be raised. The property owner may then appear before the
board if they so wish.
• It is the primary duty of each local board to examine the assessment record to see that all taxable
property in the assessment district has been properly placed upon the list and valued by the
assessor. The local boards do not have the authority to address exemption issues. Only the
county assessor has the authority to exempt property.
• A taxpayer may appear in person, by council, or written communication to present his or her
objection to the board. The focus of the appeal must center on the factors influencing the
estimated market value or classification placed on the property.
• All changes will be entered into the assessment books by the county assessor’s office.
• Before adjourning, the local board should prepare an official list of the changes. The law
requires that the changes be listed on a separate form. All assessments that have been increased
or decreased should be shown as prescribed on the form along with their market values. The
record must be signed and dated by the members of the Local Board of Appeal and Equalization.
Meeting of 13 April 2009 Page 5
Subject: 2009 Local Board of Appeal and Equalization
Memo
Date: March 20, 2008
To: All County Assessors, Local Assessors, and
Members of Local and County Boards of Appeal and Equalization
From: Andrea Fish, State Program Administrator
Information and Education Section
Subject: New Law Affecting 2008 Local and County Boards of Appeal and Equalization
Important Information Regarding Changes in Minnesota Statutes for Local and County Boards of Appeal
and Equalization
Minnesota Statutes, section 274.01, subdivision 1(b) has been amended to include the following
concerning local boards of appeal and equalization:
“A board member shall not participate in any actions of the board which result in market value
adjustments or classification changes to property owned by the board member, the spouse,
parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew,
or niece of a board member, or property in which a board member has a financial interest. The
relationship may be by blood or marriage.”
We recommend that if a local board is faced with this scenario, the decision to continue with the appeal
shall be made by the remaining members of the board (assuming there is still a quorum). If there is not a
quorum, or the remaining board members feel that there may otherwise be a conflict of interest, “No
Change” should be marked on the record form and the property owner shall be able to appeal to the
county board.
Minnesota Statutes, section 274.13, subdivision 1 has been amended to include the following concerning
county boards of appeal and equalization:
“Members shall not participate in any actions of the board which result in market value
adjustments or classification changes to property owned by the board member, the spouse,
parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew,
or niece of a board member, or property in which a board member has a financial interest. The
relationship may be by blood or marriage.”
The appeal shall be handled solely by the remaining members of the board who have no such interest in
the property.
These changes were effective the day following enactment. Consequently, they are effective for 2008
local and county boards of appeal and equalization. If you have any questions or concerns, please contact
our division.
Property Tax Division 651-556-6091
Mail Station 3340 Fax: 651-556-3128
St. Paul, MN 55146-3340 proptax.questions@state.mn.us
Meeting of 13 April 2009 Page 6
Subject: 2009 Local Board of Appeal and Equalization
APPLICATION TO LOCAL BOARD OF APPEAL & EQUALIZATION
Name: ___________________________________ Home Phone: _________________________
Address: ___________________________________ Day-Time Phone: ______________________
City: ___________________________________ State & Zip Code: ______________________
Address of Property to Appeal: __________________________________________________________
Property ID # ________________________________ Owner Occupied _______ or Rental *_______
2009 Assessed Market Value as it appears on the Notice: _____________________________________
Date of Purchase: _________ Purchase Price: ___________ Owner’s Opinion of Value:
_______________
Additions, Renovations or Improvements since Purchase: _______________________________________
_____________________________________________________________________________________
Cost of Addition, Renovations or Improvements since Purchase: __________________________________
What are the reasons or documentation supporting the owner’s opinion of market value? _______________
_____________________________________________________________________________________
_____________________________________________________________________________________
_____________________________________________________________________________________
_____________________________________________________________________________________
* If a rental property, please submit: a building floorplan showing gross and net rentable area square footage; rent roll as
of the assessment date; and, annual income/expense statements for the past and projected current year. This information
will be reviewed for valuation via the Income Approach. The information submitted will be held confidential and not
released to the public.
I Do ____, Do not ____, wish to make a personal appearance. ____________________________________
Signature of Owner/Petitioner
The Local Board of Appeal and Equalization convenes at 6:30 pm on April 13, 2009 in the Council Chambers of City
Hall. By submitting this application, your appeal will be entered into the record and it is not required to attend the first
Board meeting. You will be notified via phone and certified letter of the reconvene meeting where the Board will hear
your appeal. This application must be received prior to the meeting.
The appeal process depends on you to present information supporting your opinion of value and/or
classification. This includes locally competitive sales and related data. Inspection access must be granted for
Assessing staff or the Board to make a change benefitting the property owner.
We strongly encourage you to contact the Assessor’s Office at 952-924-2639 well before the Board meeting.
Appeals can often be resolved at the informal discussion level and you may not need to appear before the Board.
For informal discussion, re-inspection scheduling and review of your valuation please return this application to
the Assessor’s Office on or before Friday, April 3, 2009.
Rev. 02/19/2009
Local Board of Appeal and Equalization Certification Form for 2009
The Local Board of Appeal and Equalization (LBAE) must complete and sign the LBAE Certification Form for each meeting of the local board.
Since all local boards are required to comply with the training and quorum requirements, this form must be completed even if no appeals are
heard. At the end of each LBAE meeting, the county assessor or authorized city assessor takes possession of the completed form.
Section 1 – The following information must be completed at the beginning of the meeting.
County name
Hennepin County
Jurisdiction name (indicate city or town)
City of St. Louis Park (Munic Code 46)
Meeting (circle one): convened or reconvened Date
13 April 2009
Time
6:30
a.m.
p.m.
Township/City Board Members
Please list all voting members of the LBAE. For each voting member, check “Present” or “Absent” to indicate which members were in attendance.
For each voting member present, check "Yes" or "No" indicating if the member has completed the training required under Minnesota Statutes,
Section 274.014 within the last four years. All voting members present at the meeting must sign this form. By signing this form, you certify that
you attended the LBAE meeting. You are also certifying that no board member participated in actions concerning the valuation or classification of a
property owned by the board member, the board member’s spouse, parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister,
uncle aunt, nephew, or niece of a board member, or any property in which the board member has a financial interest (the relationships may be by
blood or marriage).
Print names of all voting members Title Attendance Training certified Signature (for those in attendance only)
Jeff Jacobs Board Member Present Absent Yes No X
Paul Omodt Board Member Present Absent Yes No X
Phillip Finkelstein Board Member Present Absent Yes No X
Susan Sanger Board Member Present Absent Yes No X
John Basill Board Member Present Absent Yes No X
Loran Paprocki Board Member Present Absent Yes No X
C. Paul Carver Board Member Present Absent Yes No X
Assessment Personnel
This section must be completed by the county assessor (or an assistant delegated by the county assessor) or authorized city assessor present at the meeting.
Local assessor information County assessor (or delegate) / authorized city assessor information
Does this jurisdiction have a local assessor? Yes No
If yes, was the local assessor present? Yes No
Name
Cory Bultema
Title
City Assessor License no.
2530
Local assessor name
License no.
Other assessment personnel present
Please list additional names on back of this form.
Name
Title
County assessor (or delegate) / authorized city assessor certification
By signing below, I certify I was present at the meeting and (please check one):
A quorum was present and a training certified member was present; or
I took over the meeting and changed it to an open book format because:
A quorum was not present and/or
A trained member was not present. Name
Title
Name
Title
County assessor (or delegate) / authorized city assessor signature
X
Section 2 – The following information must be completed at the end of the meeting.
Meeting (circle one): recessed or adjourned Time
a.m.
p.m.
Scheduling for Reconvene Meeting (if needed)
The LBAE must resolve all issues before the meeting is adjourned. If issues are unresolved, the board should recess until the next meeting.
The LBAE must complete and sign a LBAE Certification Form for each reconvene meeting. The date and time for the reconvene meeting must be
determined before the initial meeting is recessed. Once the LBAE has adjourned it cannot reconvene.
Date for reconvene meeting
Time
a.m.
p.m.
Meeting of April 13, 2009
Subject:2009 Local Board of Appeal and Equalization Page 7