The URL can be used to link to this page

2012 Washington County Assessment Report . ', - � zo�z Washington County Assessment Report V'Vashin tion � � .�Coun � March zoiz The Washington County Assessor Division has � ' � l prepared this zoiz Assessment Report for use by the INSIDE THIS REPORT: �:.� k'' +!� County Board, City Councils, Town Boards, residents, Table of Contents 2 ,�`�� f, ° ��r and staffi. This report includes specific information regarding the zo�z assessment as well as general Sales Analysis&Statistics 3 S«ee�5�e�e f�omSt��Wate�,��a,94o information about both the appeals and assessment PfOCeSS. Past&Present Adjustments 15 Market Value 32 Minnesota statutes establish specific requirements for the assessment of property. otne�i�fo�mat;o� 44 The law requires that all real property be valued at market value, which is defined as the usual or most likely selling price as of the January znd assessment date. The estimated market values established through the zoiz assessment are based upon actual real estate market trends of Washington County properties takin place from October zoio through September zoli. From these trends, our mass appraisal system is used to determine individual property values. Detailed discussion of the sales analysis can be found in the "Sales Analysis" section of this report. The summaries breaking down the adjustments made in each community, by property use, can be found in the "Past and Present Adjustments" section of this �� r-'�� f� ��f�.t:; � report. ��I�: ___ t,.. � � Property owners who have questions or concerns regarding the market value that �� - ,,,,, has been established for their property are encouraged to contact the property Current street scene from Stillwater appraiser responsible for their area. In most cases, an interior inspection of the property will be necessary. For detailed discussion regarding the appeals period, please refer to the section of this report titled "Other Information". Bruce Munneke,County Assessor S.A.M.A. ; - � . zoi2 Washington County Assessment Report Table of Contents SalesAnalysis& Statistics ............................................................................................................................... 3 Sales Analysis&Statistics Defined..............................................................................4 Arm's Length Transactions..........................................................................................6 LenderMediated Sales...............................................................................................io Historic Residential Sales Prices.................................................................................i4 Past & Present Adjustments and Parcel Count Information........................................................................�5 Agriculture Class Summary,Adjustments, & Parcel Counts.....................................�6 Apartment Class Summary, Adjustments, & Parcel Counts.....................................ig Commercial Class Summary, Adjustments, & Parcel Counts....................................zz Residential Class Summary,Adjustments, & Parcel Counts.....................................z5 County Total Summary,Adjustments, & Parcel Counts .......................................... z8 MarketValue...................................................................................................................................................3z Distribution of Market Value......................................................................................33 Historical Average Values by Classification.............................................................. 35 Historical Median Values ...........................................................................................40 OtherInformation..........................................................................................................................................44 NewConstruction......................................................................................................45 Appraiser Permit&Quintile Review Information....................................................48 Tax Petition Information ...........................................................................................49 .� �, _ w�_,�-�_.- ;,-,�;�-�.- �� ' .., �-' :.� ,� 4 ��. I -> > � , : ;, � i,� '� �` � -.s, r � ',`�`��, � , �' � ��; 1 �Nild�vood Amusement�'ark("�hautauyua Park"),Mahtomedi c.i9o5 Page z . , , i 2oi� Washington County Assessment Report __ _ __ _ _ _ _ _ ___ __ __ _ __ __- Sales Analysis & Statistics t _�� --��_.� + _� � ;_,,,, _� .v. "l�,,,� � '- �'��' ;r'; ,� �iTf� '� � �„�..;� `+` `_... �� r . t , � � �� i Y �'� � : + +---` �" __ , _. � : ., yy�� F .� . , . _ � 8 T ��' '� � ,w . Yt !2l�w� y - 'F j "'i€i� }� • ' -, • • . �1��. _ � ::: ��: � - .• .� ,, . �.. . . .�....:�r . � � , _ ►.�� - Y...c� ,-- � : -�,.�•—� .!. . �„ , — �l3G_��v�' ��• � �� 3 + � � /� � In this Section: Sales Analysis & Statistics Defined ....................................................................... 4 Arm's Length Transactions ................................................................................... 6 Lender Mediated Sales ...................................................................................... 10 Historic Average Residential Sales Prices ........................................................... 14 Page 3 � . f 2oiz Washington County Assessment Report Sales Analysis The assessment function is governed by Minnesota State statute. The law requires �,, that all real property be valued at market value,which is defined as the usual or , most likely selling price as of the assessment date of January znd of each year. ,�'" .:,,� Assessors are historians and measure the market based on sales which have ;1 -- - occurred previous to the assessment date. Assessors do not create the value or � , ' � predict what the market will do;rather,the assessor's job is to follow the patterns set by the real estate market. Denmark Town Hall Information on the sales of real estate is of paramount importance to the assessors in a market-based property tax system. Sales information is required to be reported on a form prescribed by the Minnesota Department of Revenue known as a "The Depar�me�rt of "Certificate of Real Estate Value"or CRV. The Department of Revenue requires all Revenue reyuires a!l county assessors to utilize a specified time period for sales analysis. This time period CountyAssessors to of iz months is from October ist to September 3oth preceding the assessment date. utilrze a specific�ime Sales within this time period will be used to determine the changes in assessed value period for sa(es that may be needed in each community for the impending assessment. nnalti�sis....from October For example,the sales that occurred between October�zo�o through September ls�to September 30th preceding the ossessment ��11 are used to establish the January z 2_o_�z assessed values. �lnle." The assessor's office is charged with setting estimated market values for tax purposes at actual market value. The relationship between sales prices to estimated market value is called the sales ratio. The target median ratio set by the assessor's ofiFice for all Washington County communities(for all classes of property)is 95�. We make every effort to ensure that each municipality in Washington County meets this target as consistently as possible. In this way,we ensure an equitable distribution of the property tax burden for all Washington County taxpayers. Sales Statistics Defined , In addition to the median ratio,we have the ability to measure other statistics to test the accuracy of the assessment. Some of these are used at the state level also. � � ,�� The primary statistics used are: �__ ;�+�1�� Median Ratio:This is a measure of central tendency,the median of a sample is the � value for which one-half(50%)of the observations(when stratified)will lie above . . . y,,, Old Cottage Grove that value and one-half will lie below that value.The median is not susceptible to circa,905 extreme observations referred to as outliers.We use this ratio, much like the mean, (Continued on page� Page 4 , ` 2oi2 Washington County Assessment Report Sales Statistics Defined (Continued Jrompage Jj not only to measure our assessment level, but also to analyze property values by municipality,type of dwelling and value range.These studies enable us to track -- -�-�-_��, . market trends in neighborhoods, popular housing types and classes of property. L Within the county,we constantly strive to achieve a ratio of 95.0%for the median � p 1 and mean.This allows us a margin to account for a fluctuating market and still maintain ratios within state mandated guidelines. Arithmetic Mean Ratio:The mean is the average ratio. Unlike the median,the mean The Valkommen Hus is influenced by outliers.We use this ratio not only to measure our assessment level, scandia,MN but also to analyze property values by municipality,type of dwelling and value range.These studies enable us to track market trends in neighborhoods,popular housing types and classes of property. Coeffi cient of Dispers_ion.(COD�;_The COD measures the accuracy of the assessment.The COD indicates the spread of the ratios from the mean or median ratio.The goal of a good assessment is a COD of io to zo.A COD under io is considered excellent and anything over zo will result in an assessment review by the Department of Revenue. � "Within the eounty,we ' � � � ��1•, � � „ � �� `� constantly try lo achieve a � � �t ratio of 95.0%for the median 1 �x;;;i 111/�} and mean. ` Y . � � !'� i d . '��. ir. n i wl.� � " y� 1"^� � ' •r�! ��4 ~� � �—rc 1 ' 1 \1 F..rr��.,. � �� STAIII �r4 ��e � �`;� ,+-_ 'li ��. w ��i.�� . �' 1 � �'p P .. �. r.: -� ' �� . . � � � ��_: . . - ,_ - _ :_ Historic Forest Lake Page 5 ; r , zoiz Washington County Assessment Report Sales Study Statistics Total N�.�mber o f Ar►�n's Length Transactions The Department of Revenue requires all county assessors to utilize a specified time period in their sales analysis. This time period is iz months from October ist to September 3oth preceding the assessment date. Sales within this time period will be used to determine the changes in assessed value that may be needed in each community for the impending assessment. The sales that occur within this October is�to September 3oth time period each year are closely scrutinized by the appraisers within the Assessor Division. Evidence suggesting a forced sale,foreclosure,a sale to a relative,or anything other than an arm's-length transaction requires the sales to be discarded from the sales study.This is important, because the real estate sales information constitutes the database for the statistical comparisons necessary to make the property assessment. ��1i{��t ��oes "Arn�'s Len�;t{�� Transcactii�n" n�ean? An arm's length transaction is any transaction in which buyers and sellers of a product act independently and have no relationship to each other.The concept of an arm's length transaction is to ensure that both parties in the deal are acting in their own self interest and are not subject to any pressure or duress from the other party. The following graphs and charts show the number of arm's length transactions that occurred within each sales period. Total Number of Arms-Length Transactions ' Apartments&Commercial Properties ; ay2003-ay2012 35 30 . ___ --------- ----- __ _ —__ _ --- _ 25 ' ---------- 20 � . i 15 , _ --�� __ - _ _ _ __ _ _ R - — �Apartment ,', ��k - C I I 10 . _ __ ... _ _ _ _._ .._._. _ _x ----- --- ----- I �'"'M" 5 ___.____ _----------______.. __ __ _ ..____.._ ____ ___ __ _________------ i 0 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 —Apartment 2 5 4 3 14 3 8 1 4 4 ' �, CI 22 14 28 23 33 33 32 10 8 9 _ _ 1 Page 6 � t zo�z Washington County Assessment Report Sales Study Statistics Total Number of Arms-Length Transactions ', Residential Properties , ay2003-ay2012 4500 ' 4000 . _---- -- __-------- - __ _ ..- 3500 ' _ _ _._ _.. ___ _._� 3000 _ _ __ ___ _ _ _ __ 2500 : _ _ _ _ _ _ __ 2000 __ - - -_____-- --__ __ ._._- --___. ..__.__ �' —Res I 1500 i --- - - - ' 1000 ; ------- - - ---- _ __ ---- __ 500 0 ': ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 , I i—Res 3658 4001 4075 4232 3636 2658 ll56 1347 1606 1338 ' L-- Total Number of Arms-Length Transactions ' Residential Property Breakdown ' ay2003-ay2012 ' 3500 ' 3000 __ �._.__ � I 2500 2000 . _ _ _ _ 1500 � . —Single Family ,�•r*�-''- , . 1000 ---�"'�� - --- ----- Townhome/Condo �e. S00 __. ,__,.. ' 0 ', ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 �SingleFamily 2672 2960 2934 2923 2305 1775 1198 946 1120 954 Townhome/Condo 986 1041 1141 1309 1331 883 558 401 486 384 Page 7 1 r . zoiz Washington County Assessment Report Sales Study Statistics Residential/SRR Class- Past Assessment Year Data.. Number of Sales in Study 5 Year Previous 10/1/O1- 10/1/02- 10/1/03- 10/1/04- 30/1/OS- 10/1/06- 10/1/07- 30/1/08- 30/1/09- 10/1/10- Chg 5 Yrs 9/30/02 9/30/03 9/30/04 9/30/OS 9/30/06 9/30/07 9/30/OS 9/30/09 9/30/10 9/30/11 ay2008-12 ay2002-07 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 TOTAL TOTAL Afton 30 34 35 27 23 19 15 12 15 16 77 149 Bayport 23 33 35 39 25 25 11 14 17 10 77 155 Baytown 14 16 17 12 17 11 8 7 4 11 41 76 Birchwood 9 10 17 18 8 5 5 4 7 5 26 62 Cottage Grove 543 627 608 647 591 345 256 172 204 150 1127 3016 Dellwood 20 23 14 15 6 13 6 9 10 11 49 78 Den mark 10 19 12 17 7 10 5 3 13 3 34 65 ForestLake 244 304 334 335 276 205 120 83 109 111 628 1493 Grant 35 48 43 22 46 40 13 16 17 14 100 194 Grey Cloud 4 1 5 2 1 2 4 1 1 1 9 13 Hastings 0 0 0 0 0 0 0 0 0 0 0 0 Hugo 104 157 210 223 245 168 107 69 102 83 529 939 Lake Elmo 68 60 74 79 60 45 30 20 37 30 162 341 Lake St Croix 18 21 19 20 22 13 7 10 7 4 41 100 Lakeland 27 26 23 37 25 20 9 5 10 1 45 138 Lakeland Shrs 2 2 2 3 1 7 2 2 2 2 15 10 Landfall 0 0 0 0 0 0 0 0 0 0 0 0 Mahto medi 100 110 111 92 80 78 61 39 40 40 258 493 Marine il 8 18 7 7 7 3 3 4 5 22 51 May 22 20 35 29 23 19 19 7 11 16 72 129 Newport 53 46 52 50 40 28 21 12 9 3 73 241 Oak Park Hts 84 87 87 81 62 52 24 16 27 22 141 401 Oakdale 549 575 564 569 418 281 183 149 193 143 949 2675 Pine Springs 1 6 2 3 S 0 3 0 1 2 6 17 St Mary's Pt 4 5 6 6 5 3 2 0 0 0 5 26 StPaulPark 64 71 93 100 81 58 26 25 34 32 175 409 Scandia 31 46 31 36 34 24 15 12 16 13 80 178 Stillwater City 321 312 314 368 285 266 181 152 171 138 908 1600 Stillwater Twp 21 19 21 26 10 16 7 8 12 5 48 97 West Lakeland 42 44 44 27 27 17 14 14 18 20 83 184 White Bear Lk 8 5 3 1 5 2 1 1 3 0 7 22 Willernie 6 6 11 9 12 11 3 2 2 0 18 44 Woodbury 1190 1260 1235 1315 1189 868 595 480 510 447 2900 6189 TOTAL 3,658 4,001 4,075 4,215 3,636 2,658 1,756 1,347 1,606 1,338 8,705 19,585 Page 8 t zoiz Washington County Assessment Report _ _ _ _ _ _ __ . _ _ Sales Study Statistics �omparison of Residential Arm's Length Transactions (ayo3-ayo7 and ayo8-ay�z) � �� i � ' ay2008-12 8,�05 , � � � :, ay2003-07 '19,585 i _ __ I_ _.._,_ . _ � __ _ ____ _ _ --__ _...___�,__ _ � 0 5,000 10,000 15,000 20,000 25,000 i �' ;�. �� ,� r � ,��,`� A:2'' ,', � -- ` ''" ,;a� �-.� �'� �a �� - �-- . — � 2 : ..� y <x , +� � /A r -' ��;�s'. �ye�� .'9'1 $g4, 'K'�3 �J� F !�' ` ._ ' ' '__'_ � tf .�� ! -��. a YA tf� .' `�� c �� a"_ . . „ � .��,'�. S �f � �` I� � � � .�� ',_ �°'� t� �I ..� � � � 'I r �� ` j� i �.�.r . r.1 "' � I'� � � _� + � �`�� ' r �� ,.� ,, ��,� . _ � lx�i :�.�t� !iny_�C-at .C`;• c� -•� _•".,�"^M�:.,��x. .� t,`t� .-.. t .' n w .v"' ,±�� , � r � 'i d.� zt„�•`�';� , . .s. ::S'°�'�`q a y , ,.�.a�'� ,��+`�'�� R�. ,�'' e c ��'+f,`�.iq, "'�� `i`-� ,,y��w+��'j' � a�,. . ��a . '—»°'`�� Arcola School District 4,April�z, �899(left)and circa�95z(right),May Township Page 9 S zoiz Washington County Assessment Report Sales Study Statistics Lender Mediated Sales Defined: Foreclosures are properties in which the financial institution has repossessed the home from the owner due to non- payment of mortgage obligations. Sh_o_rt sales are unique arrangements where the financial institution and in-default home owner work together in an attempt to sell the home before it is foreclosed upon. Lenders are highly motivated"sellers"in both situations,which can result in discounted asking prices as they attempt to move the assets quickly from their balance sheets. Lender mediated sales are not used in the sales study. Comparison of Lender Mediated&Arm's Length Transactions ay08-ay12 ' � � s,000 , , 2,658 � 2,500 i _ , ' � i i 2,000 i 756 i 1,500 1,347 06 Lender Mediated II ' 1;338 �Arm'sLength 1,305 1,338 ', 1,000 '' ' 881 � 500 ,, ' 297 i p � ' ay08 ay09 ay10 ay11 ay12 , Page io zo�z Washington County Assessment Report Sales Study Statistics Residential lender Mediated Sales io/i/o6- io/i/o�- io/i/os- io/i/o9- io/i/io- SalesPeriod 9/30/07 9/30/OS 9/30/09 9/30/10 9/30/11 ay2008 ay2009 ay2010 ay2011 ay2012 Afton 2 4 9 2 8 Bayport 3 7 13 17 11 Baytown 1 7 7 3 6 Birchwood 1 2 3 1 1 Cottage Grove 61 181 235 210 214 Dellwood 0 2 2 1 3 Denmark 2 3 6 3 2 ForestLake 27 83 163 141 137 Grant 0 8 7 8 6 Grey Cloud 0 2 4 3 1 Hastings 0 0 0 0 � pRICE REDu�`�``� Hugo 16 49 98 119 164 Lake Elmo 2 15 18 23 15 �FORECIOSURE;} �� lake St Croix 5 13 12 8 11 �Au�[ 0 �� Lakeland 2 6 11 8 11 E��n WNED � :.. Lakeland Shrs 1 0 1 1 1 -� � "� Landfall 0 0 0 0 0 After dropping from 1,338 Mahtomedi 3 10 24 12 19 in ay10 to 1,305 in ay11, Marine 2 0 0 4 2 Total Lender Mediated sales May 3 8 12 9 4 increased in ay12 to 1,431. Newport 10 19 37 16 34 The total number of arm's Oak Park Hts 2 15 38 23 36 length transactions declined Oakdale 48 94 158 173 202 in ay12 to 1,338,from 1,606 Pine Springs 0 1 0 0 2 in ay11. St Mary's Pt 0 2 1 2 0 St Paul Park 14 35 74 50 44 Scandia 4 9 11 11 7 Stillwater City 19 52 70 82 96 Stillwater Twp 1 4 2 3 8 West Lakeland 2 6 13 14 6 White Bear Lk 1 0 2 0 0 Willernie 0 3 6 4 7 Woodbury 65 241 301 354 373 TOTAL 297 881 1338 1305 1431 Page ii � i zoiz Washington County Assessment Report County Sales Statistics by Classification-Past & Present The statistics listed below are measured after the annual adjustments are applied to each class of property and are listed by classification (use). /4p8PtCYleClt Sa�eS $t8tI5tIC5 �afterannualadjustments► io/i/oi- io/i/oz- io/i/o3- io/i/oa- io/i/os- io/i/o6- io/i/o�- io/i/os- io/i/o9- io/i/io- SalesPeriod 9/30/02 9/30/03 9/30/04 9/30/OS 9/30/06 9/30/07 9/30/08 9/30/09 9/30/30 9/30/11 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 Number of Sales 2 5 4 3 14 3 8 1 4 4 Median 93.8% 79.2% 77.8% 67.7% 98.4% 102.0% 102.6% 127.5% 101.0% 108.7% Mean 93.8% 78.3% 82.2% 71.4% 93.5% 108.0% 101.5% 127.5% 100.7% 102.2% COD 6.4 15.0 24.9 23.2 11.3 7.3 9.3 0.0 10.0 5.7 Commercial/Industrial Sales Statistics �ane�ann�a�ad;��me�t5� io/i/oi- io/i/o2- io/i/os- io/i/oa- io/i/os- io/i/oB- io/i/o�- io/i/os- io/i/o9- io/i/io- SalesPeriod 9�30/02 9/30/03 9/30/04 9/30/OS 9/30/06 9/30/07 9/30/OS 9/30/09 9/30/30 9/30/11 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 Number of Sales 22 14 28 23 33 33 32 10 8 9 Median 96.6% 97.8% 102.5% 105.4% 99.3% 99.5% 97.5% 86.8% 99.2% 98.5°/a Mean 94.2% 95.6% 100.6% 106.3% 100.2% 95.2% 98.0% 88.0% 108.9% 102.4% COD 19.5 15.7 17.0 22.8 18.2 9.7 11.0 8.2 14.7 12.1 Re51C�etltl8� $II1g�C Fa1111��/S8�e5 $tatlStlCS �afterannualadjustments) io/i/oi- io/i/o2- io/i/o3- io/i/oa- io/i/os- io/i/os- io/i/o�- io/i/os- io/i/o9- io/i/io- SalesPeriod 9�30/02 9/30/03 9/30/04 9/30/05 9/30/06 9/30/07 9/30/O8 9/30/09 9/30/30 9/30/11 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 Median 95.00% 94.80% 94.50% 95.20% 95.20% 95.40% 93.90% 93.40% 94.80% 94.95% Mean 95.80% 95.20% 99.50% 95.90% 95.50% 95.50% 94.30% 94.20% 95.23% 95.85% COD 7.20 7.90 8.10 7.60 7.40 6.20 6.10 7.00 6.72 6.64 Re51C�eCltla� TOWCI�IOCYIe�CO11C�0$d�e5 $t8tI5tIC5 (afterannualadjustments) io/i/oi- io/i/oi- io/i/o3- io/i/oa- io/i/os- io/i/o6- io/i/o�- io/i/os- io/i/o9- io/i/io- SalesPeriod g�30/02 9/30/03 9/30/04 9/30/OS 9/30/06 9/30/07 9/30/08 9/30/09 9/30/10 9/30/11 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 Median 95.60% 95.30% 95.20% 95.00% 95.30% 95.20% 93.70% 93.90% 93.90% 94.40% Mean 95.90% 95.40% 97.50% 95.20% 95.50% 94.90% 94.20°/a 94.20% 94.46% 95.08% COD 5.00 5.90 3.40 5.90 5.80 5.70 6.10 7.30 6.46 6.36 Page iz 1 zo�z Washington County Assessment Report zo�z Residential Sales Study Statistics The sales statistics(Number of Sales, Low Sale, Mean Sale, High Sale)are based on data collected from sales that occurred between October t, Zoto and Se�tember�oTio��. The remaining statistics are measured after the percent of change factor(local efi�ort)is applied to the going in ratio (previous year assessed value�sale price) in each community for the zo�z assessment. Number of Low Mean High Median COD PRD Sales Sale Sale Sale Afton 16 94.2% 6.52 1.00 $362,900 $605,800 $1,232,000 Bayport 10 97.3% 3.71 1.02 $97,800 $197,200 $504,500 Baytown 11 94.7% 4.13 1.00 $257,200 $520,900 $633,600 Birchwood 5 97.4% 1.67 1.00 $186,000 $221,500 $253,800 Cottage G rove 150 95.0% 6.20 1.00 $100,500 $200,700 $418,300 Dellwood 11 95.9% 8.22 1.00 $186,900 $614,100 $1,160,000 Denmark 3 97.4% 6.86 1.03 $183,100 $424,900 $587,800 Forest Lake 111 97.9% 8.24 1.00 $63,300 $194,200 $769,300 Grant 14 95.6% 11.82 1.04 $173,000 $407,400 $746,000 Grey Cloud 1 78.5% 0.00 1.00 $487,400 $487,400 $487,400 Hasti ngs O O.O% Hugo 83 95.1% 5.74 0.99 $70,200 $216,100 $525,200 Lake Elmo 30 95.2% 6.85 0.99 $178,600 $407,100 $1,082,200 Lake St Croix Beach 4 88.8% 5.57 1.00 $154,000 $173,200 $174,100 La ke I a n d 1 103.5% O.00 1.00 $190,100 $190,100 $190,100 Lakeland Shores 2 98.1% 12.10 1.02 $177,200 $221,900 $266,600 Landfall O O.O% Mahtomedi 40 95.7% 6.08 1.01 $159,800 $293,100 $805,700 Marine 5 100.9% 8.92 1.02 $253,900 $427,300 $722,700 May 16 95.1% 5.77 1.00 $158,800 $389,600 $1,178,400 Newport 3 90.4% 3.76 0.98 $92,600 $219,600 $330,800 Oak Park Heights 22 94.9% 7.21 1.02 $26,600 $187,500 $350,000 Oakdale 143 95.9% 7.09 1.01 $57,000 $167,100 $312,700 Pine Springs 2 105.9% 2.67 1.00 $263,200 $263,200 $263,200 St Marys Point O O.O% St Paul Park 32 95.2% 7.57 1.01 $101,400 $140,500 $193,000 Scandia 13 94.5% 7.27 1.00 $130,000 $285,825 $497,000 Stillwater 138 95.2% 7.29 1.01 $70,000 $253,500 $716,300 StillwaterTownship 5 89.8% 2.39 0.99 $307,200 $491,700 $739,200 West Lakeland 20 94.8% 5.07 1.01 $219,600 $485,100 $1,832,600 White Bear O O.O% Willernie O O.O% Woodbury 447 95.9% 5.54 1.00 $78,200 $253,700 $729,100 COUNTY 1,338 95.73% 6.67 1.00 $26,600 $249,000 $1,232,000 Page i3 � zo�z Washington County Assessment Report Historic Average Residential Sale Prices-Single Family & Townhome/Condos ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 Afton $412,400 $475,000 $481,720 $427,900 $568,800 $614,600 Bayport $272,900 $305,700 $342,664 $524,500 $232,100 $200,500 Baytown $552,200 $733,600 $510,322 $497,200 $558,000 $529,000 Birchwood $491,400 $536,000 $367,380 $266,900 $479,100 $224,600 Cottage Grove $245,300 $242,800 $220,318 $226,900 $215,700 $206,400 Dellwood $691,500 $886,300 $1,018,167 $539,100 $784,900 $625,100 Denmark $487,600 $675,700 $413,040 $257,100 $382,700 $431,700 Forest Lake $282,400 $290,100 $259,874 $250,600 $201,000 $201,800 Grant $635,000 $632,700 $619,740 $490,600 $420,800 $422,500 Grey Cloud $165,000 $319,100 $361,250 $425,000 $380,000 $500,000 Hastings $0 $0 $0 $0 $0 $0 Hugo $267,000 $259,100 $250,424 $187,700 $228,500 $219,500 Lake Elmo $418,600 $494,600 $491,045 $539,300 $457,100 $412,600 Lake St Croix $233,300 $245,600 $195,400 $250,400 $176,000 $176,900 Lakeland $314,600 $259,700 $241,028 $209,500 $288,900 $195,000 Lakeland Shrs $475,000 $695,500 $950,000 $262,500 $425,000 $224,300 La ndfa I I $0 $0 $0 $0 $0 Mahtomedi $373,100 $359,500 $327,337 $378,300 $314,500 $297,500 Marine $421,200 $495,000 $383,333 $387,000 $322,800 $437,000 May $505,200 $521,400 $542,147 $601,400 $627,600 $393,300 Newport $196,800 $239,100 $185,999 $208,500 $235,800 $222,800 Oak Park Hts $211,000 $207,300 $251,369 $235,600 $192,000 $195,300 Oakdale $221,500 $235,400 $211,681 $197,700 $186,900 $179,400 Pine Springs $431,000 $0 $336,000 $0 $485,000 $276,000 St Ma ry's Pt $294,600 $449,900 $274,500 $0 $0 $0 St Paul Park $203,300 $224,600 $194,973 $169,800 $157,900 $149,600 Scandia $445,000 $337,100 $372,584 $318,100 $285,800 $333,100 Stillwater City $282,900 $327,000 $296,195 $297,600 $270,500 $257,400 Stillwater Twp $585,800 $483,500 $458,829 $403,800 $389,200 $498,000 West Lakeland $590,300 $647,900 $727,457 $430,500 $447,600 $491,500 White Bear Lk $236,800 $257,500 $229,000 $215,000 $204,900 $0 Willernie $176,800 $188,300 $175,392 $194,500 $125,000 $0 Woodbury $301,400 $298,900 $281,779 $269,600 $268,200 $262,500 Page i4 � zo�z Washington County Assessment Report Past & Present Adjustments And Parcel Count Information r= ; i-�' � ��._ � :,�. , d,s,.�` -j 1 f k �3.�...�. _". _ ��". _ -. . � r -- . , � � � �� 1 �'� ;�� -z� , - .. � .' Y'� �rf i � � � s�._. ".ti: �-�� J_'i .. � ,� �� .. • ��f / � �r"7,w. . -- �. -�.r".'t . . - ' ...-� i' n,K-r,,,, ,( �:.,,yy .�. . a:- . .. � .. l. `� ss .. . i� �d.r�+"�_.�1��..'�'��s ��wlt��f..�-1 . � .,:�r ��►_�'_]r�. t i.� . ..-!- bt~S�• I s. Grey Cloud Island School c. �870 In this Section: Agriculture Class Summary, Adjustments, & Parcel Counts ...........................................�6 Apartment Class Summary, Adjustments, & Parcel Counts............................................�g Commercial Class Summary, Adjustments, & Parcel Counts ......................................... zz Residential Class Summary, Adjustments, & Parcel Counts........................................... z5 County Total Summary, Adjustments, & Parcel Counts .................................................z8 Page t5 zoiz Washington County Assessment Report Past & Present Adjustments Agriculture Class Summary - Current Assessment Year Adjustments ay2012 ay2012 ay2011 ay2012 New # Ag Ag % Municipality Construction Parcels Value Value Growth Afton $0 157 $80,355,700 $79,480,700 1.1% Bayport $0 0 $0 $0 0.0% Baytown $0 45 $16,363,100 $19,585,000 -16.5% B i rchwood $0 0 $0 $0 0.0% Cottage Grove $0 203 $122,040,500 $135,418,700 -9.9% Dellwood $0 5 $4,061,000 $4,064,100 -0.1% Denmark $287,400 360 $120,808,500 $120,137,000 0.3% Forest Lake $50,400 137 $54,553,900 $62,036,650 -12.1% Grant $150,000 140 $65,537,400 $66,016,500 -1.0% Grey Cloud $0 11 $3,238,400 $3,237,900 0.0% Hastings $0 0 $23,800 23800 0.0% Hugo $171,500 275 $108,548,100 $108,995,800 -0.6% Lake Elmo $0 128 $62,523,900 $66,925,500 -6.6% Lk St Croix Beach $O 0 $0 $O 0.0% Lakeland $0 4 $2,658,200 $2,610,500 1.8% Lakeland Shores $0 0 $0 $0 0.0% La ndfa I I $0 0 $0 $0 0.0% Mahtomedi $0 2 $538,700 $795,700 -32.3% Marine $0 6 $3,218,600 $3,082,500 4.4% May $11,200 264 $107,685,700 $109,607,050 -1.8% Newport $0 3 $6,102,300 $8,463,200 -27.9% Oak Park Heights $0 1 $2,725,900 $2,725,900 0.0% Oakdale $0 1 $6,365,900 $9,739,900 -34.6% Pine Springs $0 0 $0 $0 0.0% St Ma ry's Poi nt $0 0 $0 $0 0.0% St Paul Park $0 62 $9,449,800 $9,456,400 -0.1% Scandia $20,900 321 $86,321,100 $86,216,225 0.1% Stillwater City $0 0 $443,500 $443,500 0.0% Stillwater Twp $17,500 104 $51,711,800 $53,366,000 -3.1% West Lakeland $15,700 49 $22,824,400 $26,028,600 -12.4% White Bear Lake $0 O $O $0 O.0% Willernie $0 0 $0 $0 0.0% Woodbury $283,600 125 $151,126,800 $163,154,900 -7.5% County Totals $1,008,200 2,403 $1,089,227,000 $1,141,612,025 -4.7% Page i6 , zoiz Washington County Assessment Report Past & Present Adjustments Agriculture Class- Past Assessment Year Adjustments AssessmentYear 5 Year 10 Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Change Change Afton 9.3% 15.5% 6.6% 2.5% 8.8% -0.5% -27.0% 15.8%a -15.2% 1.1% -25.8% 16.9% Bayport 0.0% 8.2% 2.7% -100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� -89.1% Baytown -0.6% 2.6% 12.7% -9.0% -3.2% -1.4% -31.2% -1.8% 4.7% -16.5% -46.2%� -43.7% Birchwood 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� 0.0% r Cottage Grove 3.0% 29.2% 4.6% -0.3% 9.2% 2.4% -3.1% -2.8% 0.1% -9.9% -13.3% 32.4% Dellwood 3.5% -30.2% 1.8% 2.0% 53.3% 33.8% -68.8% 73.3% -8.4% -0.1% 29.8%� 60.2% Denmark 13.8% 30.2% 8.3% -1.5% 50.0% 26.0% -4.2% -2.3% -11.9% 0.3% 8.0%� 108.8% Forest Lake 13.1% 39.2% 5.8% 47.8% -7.7% -8.8% -23.7% -6.4% -16.8% -12.1% -67.8%� 30.4% Grant 12.5% 14.5% 7.2% -1.6% 11.9% -14.0% -32.2% 7.6% -16.8% -1.0% -56.4%� -11.9% Grey Cloud 13.5% 18.3% 6.1% -2.0% -8.6% -0.2% 51.6% 152.8% -1.1% 0.0% 203.1%� 230.4% . Hastings 146.9% 0.0% 44.9% 0.0% 0.0% -100.0% 0.0% 0.0% 0.0% 0.0% -100.0% 91.8% Hugo 6.8% 20.2% 2.9% 51.5% -7.4% -0.7% -16.4% -16.0% -10.0% -0.6% -43.7%� 30.3% Lake Elmo 5.9% 11.5% 1.4% -4.9% -2.1% 57.9% -30.6% -5.9% -13.2% -6.6% 1.6%� 13.4% Lake St Croix 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� 0.0% Lakeland -25.1% 0.0% 10.0% 21.4% 50.0% 1.2% 26.5% 84.3% -0.6% 1.8% 113.3%� 169.6% Lakeland Shrs 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� 0.0% Landfai) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%a 0.0% 0.0%� 0.0% Mahtomedi 53.4% 15.0% 7.9% 0.0% -19.3% 61.7% -8.5% 0.0% -10.3% -32.3% 10.6%� 67.6% Marine 14.3% -10.2% 16.9% 18.6% 2.6% 0.5% -21.3% -2.9% -17.2% 4.4% -36.5%� 5.7% May 16.7% 39.1% 3.2% 3.1% 7.3% 0.6% -34.9% 2.9% -18.7% -1.8% -51.8%� 17.6% Newport 3.3% 12.8% 1.9% 0.0% 0.0% 6.2% 2.4% 28.5% -2.2% -27.9% 7.0%� 25.0% Oak Park Hts 24.0% -33.0% 720.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 711.0% Oakdale -6.8% 10.8% 1.9% -21.7% -7.9% -3.8% -2.5% 22.2% -0.1% -34.6% -18.9%� -42.6% r Pine Springs 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% St Mary's Pt 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� 0.0% St Paul Park 30.9% 55.3% 46.5% 0.0% -1.5% -1.1% 11.2% -6.9% -0.1% -0.1% 3.0%� 134.2% Scandia 10.1% 32.5% 7.5% -3.9% -80.0% 1.2% -24.0% -15.1%a -1.9% 0.1% -39.7%� -73.5% Stillwater City 15.8% 2.4% 0.0% 10.0% 0.0% -90.5% -60.7% 0.0% 0.0% 0.0% -151.2%� -123.0% Stillwater Twp 18.5% 6.7% 5.6% 1.3% -1.4% -1.6% -25.4% 5.2% -4.7% -3.1% -29.7%� 1.0% West Lakeland 1.3% 3.6% 60.0% -2.7% -60.0% -3.8% 20.2% -3.1% -3.4% -12.4% -2.5%� -0.3% White Bear Lk 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� 0.0% Willernie 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%� 0.0% Woodbury 30.1% -23.5% -4.0% 16.4% 0.2% 3.0% -4.0% 9.0% -7.6% -7.5% -7.1%� 12.1% TOTAL 13.1% 14.3% 4.2% 8.1% 1.3% 3.6% -18.7% -0.7% -9.8% -4.7% -30.3% 10.7% Page i7 � zo�z Washington County Assessment Report Past & Present Adjustments—Agriculture Parcel Counts Ag Parcel Counts by Community Municipality ay2012 ay2011 ay2010 HistoricalTotal Agriculture Parcel Counts Afton 157 156 154 ay2oo� _, ..�,.___. ' Bayport 0 0 0 �� ' Baytown 45 44 41 ay2008 � Birchwood 0 0 0 aYzoo9 � ` '-- - y Cottage Grove 203 199 205 _,_ �_ ._.. __� _____�_�_ j� Dellwood 5 5 5 ay2010 _�__. I Denmark 360 358 353 a�2o'1 ' Forest Lake 137 135 135 ay2012 — ---�-- ' -- G ra nt 140 140 140 Grey Cloud 11 11 13 Hastings 0 0 0 Agricultural parcels make up approximately z..5% of Hugo 275 266 263 the total zo�z parcel count of 95�834 '�• Lake Elmo 128 129 125 Lake St Croix Beach 0 0 0 In the zoo7 assessment year, there were 3,228 Lakeland 4 5 4 agriculturally classified parcels. Those parcels �akeland Shores 0 0 0 accounted for 3.4% of all parcels in Washington �andfall o 0 0 County'�. Mahtomedi 2 2 2 Marine 6 7 8 May 264 288 289 Newport 3 3 4 Oak Park Heights 1 1 1 Oakdale 1 1 1 Pine Springs 0 0 0 St Ma ry's Poi nt 0 0 0 St Paul Park 62 62 60 Scandia 321 316 318 Stillwater City 0 0 0 Stillwater Twp 104 107 105 West Lakeland 49 49 50 White Bear Lake 0 0 0 Willernie 0 0 0 Woodbury 125 125 126 ~ � , County Totals 2,403 2,409 2,402 Page i8 � zoiz Washington County Assessment Report Past & Present Adjustments Apartment Class Summary - Current Assessment Year Adjustments ay2012 ay2012 ay2011 ay2012 New # Apartment Apartment % Municipality Construction Parcels Value Value Growth Afton $O 2 $1,796,100 $1,537,900 O.O% Bayport $0 24 $12,935,700 $12,935,700 0.0% Baytown $O O $O $O NA Birchwood $O O $O $O NA Cottage Grove $1,018,600 12 $46,446,600 $45,428,000 O.5% Dellwood $O O $O $O NA Denmark $0 2 $1,145,800 $1,145,800 O.O% Forest Lake $2,390,100 58 $62,667,000 $60,242,000 3.6% Grant $O 1 $995,100 $995,100 O.O% Grey Cloud $O O $O $O NA Hastings $O O $O $O NA Hugo $0 4 $2,675,100 $2,675,100 O.O% Lake Elmo $0 S $1,366,100 $1,243,600 9.9% Lake St Croix Beach $O 1 $298,800 $256,100 O.O% Lakeland $O 3 $454,200 $454,200 O.O% Lakeland Shores $0 O $O $O NA Landfall $O O $O $O NA Mahtomedi $1,242,400 14 $31,244,500 $29,189,600 -0.1% Marine $0 2 $284,200 $284,200 O.O% May $O O $O $O NA Newport $0 41 $17,761,400 $17,605,600 1.5% Oak Park Heights $6,348,500 27 $65,656,800 $59,258,700 O.O% Oakdale $3,004,100 48 $119,386,100 $115,719,800 -0.3% Pi ne Spri ngs $O O $O $O NA St Ma ry's Poi nt $0 O $O $O NA St Paul Park $O 24 $5,026,700 $5,026,700 -4.9% Scandia $0 1 $448,100 $448,100 O.O�/ Stillwater City $O 59 $59,301,800 $59,510,600 -0.9% Stillwater Twp $O O $O $O NA West Lakeland $0 0 $O $O NA White Bear Lake $O 1 $11,446,700 $11,446,700 O.O�/ Willernie $O 1 $636,300 $636,300 O.O% Woodbury $9,355,100 41 $279,996,500 $270,616,300 0.4% County Totals $23,358,800 371 $721,969,600 $696,656,100 0.3% Page i9 2oi2 Washington County Assessment Report Past & Present Adjustments Apartment Class - Past Assessment Year Adjustments 5 Year 10 Year Assessmentvear 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Change Change Afton 0.0% 0.0% 100.0% 100.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 100.0% 300.0% BaypOrt 218.5% 5.5% -20.3% 19.9% 0.0% 0.0% 0.0% -8.2% 0.0% 0.0% -8.2% 215.4% Baytown NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Birchwood NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Cottage Grove 4.0% 1.4% 0.0% -0.5% 10.9% -1.6% 0.6% 0.1% 0.5% 0.0% -0.4% 15.4% Deliwood NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Denmark 2.3% 31.5% 0.0% 35.7% 5.8% 152.0% 0.0% -5.1% 0.0% 0.0% 146.9% 222.2% Forest Lake 4.0% 1.9% 2.0% 2.1% 2.1% 1.4% 0.0% -7.4% 3.6% 0.1% -2.3% 9.8% Grant 0.0% 0.0% 0.0% 0.0°/a 17.8% 0.0% 4.8% 0.0% 0.0% 0.0% 4.8% 22.6% Grey Cloud NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Hastings NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% H ugo 2.0% 11.3% 0.0% -38.7% 0.0% 2.0% 0.0% -2.1% 0.0% 0.0% -0.1% -25.5% Lake Elmo 27.0% 5.9% 0.0% 114.9% 2.9% 0.0% 2.3% -10.5% 9.9% 0.0% 1.7% 152.4% Lake St Croix -34.0% 11.3% 0.0% 35.7% 3.1% 0.0% 0.0% -12.0% 0.0% 0.0% -12.0% 4.1% Lakeland 8.7% 6.0% 0.0% 25.7% 129.2% 0.0% 0.0% -9.7% 0.0% 0.0% -9.7% 159.9% Lakeland Shrs NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% La ndfa I I NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Mahtomedi 3.3% 9.7% 1.4% 0.5% 0.7% 0.0% 0.0% -0.4% -0.1% 2.8% 2.3% 17.9% Ma ri ne 3.0% 18.6% 0.0% 41.7% 0.0% 0.0% 0.0% -23.8% 0.0% 0.0% -23.8% 39.5% May NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Newport 5.8% 9.4% -2.4% 15.3% 0.4% -2.0% 0.0% -6.1% 1.5% 0.9% -5.7% 22.8% Oak Park Hts 2.9% 13.8% 0.0% 3.8% 0.0% 0.0% 4.4% 1.1% 0.0% 0.1% 5.6% 26.1% Oa kda le 4.1% 2.1% -0.4% 1.4% 1.5% -0.3% -0.6% -2.0% -0.3% 0.6% -2.6% 6.1% Pine Springs NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% St Mary's Pt NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% St Paul Park 0.4% 21.0% -14.5% 11.7% -12.6% 0.0% -7.7% -5.8% -4.9% 0.0% -18.4% -12.4% Scandia 0.0% 0.0% 100.0% 100.0% 33.2% 1.3% 0.0% -12.5% 0.0% 0.0% -11.2% 222.0% Stillwater City -0.7% 9.3% -0.4% -16.1% 2.8% 0.5% -0.6% -4.7% -0.9% -0.4% -6.1% -11.2% Stillwater Twp NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% West Lakeland NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% White Bear Lk 8.1% 0.0% 0.0% 0.0% 0.0% 0.0% 111.0% 0.0% 0.0% 0.0% 111.0% 119.1% Willernie 0.7% 11.0% 0.0% 109.8%a 0.0% 0.0% 28.2% -25.2% 0.0% 0.0% 3.0% 124.5% Woodbury 3.1% 0.4% 0.6% -6.5% 6.8% -1.9% 1.8% 2.6% 0.4% 0.0% 2.9% 7.3% TOTAL 4.4% 3.6% -0.1% -2.5% 3.7% 3.6% 2.0% -0.9% 0.7% 0.3% 5.7% 14.8°/a Page zo , zoiz Washington County Assessment Report _.. _ ._. __._ _ _ _ _ _ Past & Present Adjustments—Apartment Parcel Counts Municipality ay2012 ay2011 ay2010 Apartments make up just o.4%of the total parcel count for Afton 2 2 2 Washington County*. Bayport 24 24 24 Baytown 0 0 0 Birchwood 0 0 0 Cottage Grove 12 12 12 Dellwood 0 0 0 Denmark 2 2 2 Forest Lake 58 57 58 Grant 1 1 1 Grey Cloud 0 0 0 Hastings o 0 o Historical Apartment Parcel Counts - Hugo a a 2i PastS Years Lake Elmo 5 5 5 ' , ay2012 371 Lake St Croix Beach 1 1 1 � Lakeland 3 3 3 ay2o�� ;: � 36a Lakeland Shores 0 0 0 a�zoio I��; `�� 39 Landfall 0 0 0 �� f-� ��357 � �� ay2009 � i � � � Mahtomedi 14 13 25 � � Marine 2 2 2 ayzoos ��- `� � 353 � � May 0 0 1 330 340 350 360 370 380 390 400 ' Newport 41 41 40 Oak Park Heights 27 23 24 Oakdale 48 46 45 Pine Springs 0 0 0 St Mary's Point 0 0 0 St Paul Park 24 25 26 Scandia 1 1 1 Stillwater City 59 59 60 Stillwater Twp 0 0 0 West lakeland 0 0 0 White Bear Lake 1 1 1 Willernie 1 1 1 Woodbury 41 41 41 County Totals 371 364 396 '�Count excludes exempt,railroad,utility,and personal property. Page zi 2oiz Washington County Assessment Report Past & Present Adjustments Commercial Class Summary - Current Assessment Year Adjustments ay2012 ay2012 ay2011 ay2012 New # Comm/Ind Comm/Ind % Municipality Construction Parcels Value Value Growth Afton $O 34 $24,876,900 $24,986,900 -0.4% Bayport $O 114 $40,670,200 $40,530,900 0.3% Baytown $0 10 $1,607,800 $1,592,300 1.0% Birchwood $0 0 $O $O NA Cottage Grove $0 408 $248,596,600 $250,949,000 -0.9% Dellwood $0 28 $12,447,900 $13,330,000 -6.6% Denmark $26,900 58 $21,492,500 $21,329,700 0.6% Forest Lake $737,000 571 $246,762,800 $252,342,500 -2.5% Grant $0 93 $17,861,100 $18,282,100 -2.3% Grey Cloud $0 23 $2,567,100 $2,568,600 -0.1% Hastings $O 5 $1,889,000 $1,948,500 -3.1% Hugo $100,000 184 $113,024,200 $114,120,500 -1.0% Lake Elmo $0 197 $122,802,700 $123,764,200 -0.8% Lk St Croix Beach $O 9 $2,021,400 $1,963,600 2.9% Lakeland $50,300 39 $12,735,600 $13,417,600 -5.5% Lakeland Shores $0 8 $2,219,900 $2,287,400 -3.0% Landfall $0 7 $6,097,200 $6,097,200 0.0% Mahtomedi $0 76 $51,156,200 $51,783,000 -1.2% Ma ri ne $0 16 $3,711,400 $4,027,400 -7.8% May $O 7 $2,279,500 $2,194,100 3.9% Newport $655,600 215 $64,954,600 $64,764,800 -0.7% Oak Park Heights $2,117,600 209 $181,629,700 $182,058,000 -1.4% Oakdale $1,028,000 379 $455,248,200 $459,972,100 -1.3% Pine Springs $0 1 $100 $100 O.O% St Ma ry's Poi nt $0 O $O $0 NA St Paul Park $0 207 $38,212,300 $38,504,400 -0.8% Scandia $376,100 66 $13,161,000 $12,540,800 1.9% Stillwater City $1,946,400 390 $277,954,600 $284,463,900 -3.0% Stillwater Twp $0 8 $3,362,800 $3,692,100 -8.9% West Lakeland $133,300 29 $12,222,100 $12,107,700 -0.2% White Bear Lake $O 9 $6,369,800 $6,373,300 -0.1% Willernie $56,400 34 $5,255,400 $5,216,100 -0.3% Woodbury $9,566,300 517 $952,510,000 $942,879,200 0.0% County Totals $16,793,900 3,951 $2,945,700,600 $2,960,088,000 -1.1% Page zz r �oiz Washington County Assessment Report Past & Present Adjustments Commercia) Class - Past Assessment Year Adjustments Assessmentvear 5 Year 10 Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Change Change Afton 23.6% 11.3% 0.0% 34.2% 24.4% -0.2% 5.8% 0.7% -0.2% -0.4% 5.7% 99.2% Bayport 2.5% 5.1% 0.1% 9.8% 7.0% 0.6% 4.0% 1.9% -0.7% 0.3% 6.1% 30.6% Baytown 83.5% 29.1% -36.2% 10.0% 8.8% 12.2% 92.6% -16.4% 2.0% 1.0% 91.4% 186.6% Birchwood NA NA NA NA NA NA NA NA NA NA 0.0% 0.0% Cottage Grove -7.0% 3.3% 2.6% 14.8% 7.3% 15.4% 2.3% -8.5% -0.8% -0.9% 7.5% 28.5% Dellwood 3.7% 4.9% 0.0% 10.2% -0.1% 32.7% 3.0% 0.0% 0.0% -6.6% 29.0% 47.7% Denmark 0.5% 3.7% 1.9% 11.9% 27.3% 5.3% 6.4% -4.9% -0.5% 0.6% 7.0% 52.3% Forest Lake 5.1% 14.9% 0.2% 25.7% 1.7% 5.4% -4.8% -7.4% -2.9% -2.5% -12.2% 35.4% Grant 16.0% 0.3% 0.2% 8.0% 29.2% 16.5% 9.5% -4.5% -2.7% -2.3% 16.5% 70.2% Grey Cloud 0.0% 0.0% -7.3% 27.0% 12.5% 0.1% 3.2% 80.3% -29.1% -0.1% 54.5% 86.7% Hastings 0.0% 1.2% 14.7% 10.0% 0.0% 0.0% 10.9% 24.3% 7.2% -3.1% 39.4% 65.3% Hugo 9.5% 18.2% 3.3% 14.2% 1.8% 1.6% 20.9% -0.2% -2.6% -1.0% 18.6% 65.6% Lake Elmo 24.6% 2.4% 5.1% 25.3% 3.6% 0.5% -2.0% -3.4% -3.2% -0.8% -8.9% 52.1% Lake St Croix 39.9% 13.6% 6.9% 10.0% 6.3% 0.6% -16.2% 1.2% -0.9% 2.9% -12.3% 64.4% Lakeland 75.5% 7.8% 0.0% 12.1% 0.0% 1.5% -2.0% -0.1% -0.9% -5.5% -6.9% 88.5% Lakeland Shrs 48.0% 19.2% 0.0% 14.0% 3.3% 10.1% 0.0% 6.2% 4.7% -3.0% 18.0% 102.5% Landfall 0.6% 5.4% 0.0% 11.7% 0.9% 14.0% 0.3% -5.3% 0.0% 0.0% 9.0% 27.6% Mahtomedi 9.7% 9.3% 0.0% 19.6% 1.8% 13.6% 0.0% 0.0% -1.1% -1.2% 11.3% 51.7% Marine 12.0% 25.6% 0.0% 37.0% 1.6% -0.3% 10.2% -12.0% -4.2% -7.8% -14.1% 62.1% May -1.4% 115.1% 0.0% 9.0% 10.2% 0.7% 108.1% 4.9% -5.6% 3.9% 112.0% 244.9% Newport 9.7% 4.2% -0.5% 12.4% 12.9% 12.8% 4.5%a -0.2% -1.2% -0.7% 15.1% 53.8% Oak Park Hts 7.1% 7.8% 0.8% 16.3% 3.9% 4.9% 5.7% -5.5% -2.2% -1.4% 1.5% 37.4% Oakdale 15.4% 4.0% 0.9% 15.5% 1.1% 10.1% 3.5% -5.0% -0.8% -1.3% 6.5% 43.4% Pine Springs NA NA NA NA NA NA NA NA NA 0.0% 0.0% 0.0% St Mary's Pt NA NA NA NA NA NA NA NA NA 0.0% 0.0% 0.0% St Paul Park 7.3% 6.7% 0.0% 10.0% 4.8% 0.1% 4.0% -1.1% -0.2% -0.8% 2.0% 30.8% Scandia 20.3% 25.3% 0.1% 18.8% 2.7% 11.1% 5.7% -2.5% 3.3% 1.9% 19.5% 86.7% Stillwater City 4.8% 6.5% -0.7% 20.0% 5.0% 0.3% 1.4% -2.8% -3.6% -3.0% -7.7% 27.9% StillwaterTwp 72.7% 7.4% 0.0% 44.6% -0.9% 1.6% 120.2% 21.6% -4.1% -8.9% 130.4% 254.2% West Lakeland 4.2% 2.2% 3.3% 8.9% 3.1% 6.6% 17.5% -4.2% 0.3% -0.2% 20.0% 41.7% White Bear Lk 120.0% 11.7% 0.0% 10.0% 11.3% 0.0% -0.2% -3.4% 0.2% -0.1% -3.4% 149.6% Willernie 49.9% 8.9% 1.7% 3.5% 30.4% 0.0% 2.0% -1.4% -0.1% -0.3% 0.1% 94.5% Woodbury 4.5% 2.9% 3.6% 11.6% 6.5% 5.3% 0.5%a -12.6% -2.6% 0.0% -9.4% 19.7% TOTAL 7.3% 6.7% 1.8% 15.9% S.0% 6.2% 2.6% -6.9% -2.1% -1.1% -1.3% 35.4% Page z3 , zoi� Washington County Assessment Report Past & Present Adjustments—Commercial/Industrial Parcel Counts Municipality ay2012 ay2011 ay2010 Afton 34 35 35 Bayport 114 114 115 Historical Commercial Parcel Counts - Past 5 Years ', Baytown 10 10 10 ' Birchwood 0 0 0 ' � � � ay2012 - 3951 Cottage Grove 408 408 403 , � � � � D211WOOC1 28 28 28 ay2011 ` - - - 3969 Denmark 58 56 57 ; ', i I ; Forest Lake 571 578 583 ayzolo :� . ,, . . _ 3969 i. G ra nt 93 93 95 � , � Grey Cloud 23 23 24 ay2oo9 �� 37s5 Hastings 5 5 5 ' ay2008 i . _.,� �...�...�_ �. _ � 3779 Hugo 184 182 182 . Lake Elmo 197 198 198 3650 3700 3750 3800 3850 3900 3950 4000 ' Lake St Croix Beach 9 9 10 ' Lakeland 39 38 39 Lakeland Shores 8 8 8 Landfall � � � Commercial�lndustrial parcel counts decreased from ayzo�� levels to Mahtomedi 76 76 7f 3�95� in ayzoiz. Of all Washington County properties,Commercial� Marine 16 15 11 Industrial parcels make up 4.�%of the total parcel count.* May 7 9 7 The percentage of the total parcel count remains right around 4%,just Newport 215 219 222 as it was in ayzoo8. Oak Park Heights 209 209 209 Oakdale 379 384 380 Pine Springs 1 1 1 St Mary's Point 0 0 0 St Paul Park 207 210 209 Scandia 66 64 68 Stillwater City 390 394 393 Stillwater Twp 8 8 8 West Lakeland 29 28 27 White Bear Lake 9 9 9 Willernie 34 34 34 Woodbury 517 517 516 COUt1ty TOteIS 3,951 3,969 3,969 *Count excludes exempt,railroad,utility,and personal property. Page z4 zo�z Washington County Assessment Report Past & Present Adjustments Residential/SRR Class Summary - Current Assessment Year Adjustments ay2012 ay2012 ay2011 ay2012 New # Res/SRR Res/SRR % Municipality Construction Parcels Value Value Growth Afton $3,489,200 1,293 $413,954,400 $411,612,600 -0.3% Bayport $3,572,600 882 $157,544,100 $171,956,800 -10.5% Baytown $5,028,000 765 $250,337,900 $262,576,100 -6.6% Birchwood $231,000 421 $125,568,400 $140,214,000 -10.6% Cottage Grove $14,436,500 11,388 $2,081,656,000 $2,251,585,800 -8.2% Dellwood $104,900 517 $289,623,100 $302,133,300 -4.2% Denmark $1,901,700 692 $207,483,800 $218,761,200 -6.0% Forest Lake $5,022,900 7,282 $1,265,396,200 $1,465,773,650 -14.0% Grant $1,564,000 1,734 $567,740,700 $608,029,700 -6.9% Grey Cloud $113,100 174 $32,969,200 $34,895,500 -5.8% Hastings $177,100 4 $447,100 $220,600 22.4% Hugo $12,643,900 5,542 $1,055,130,200 $1,099,513,600 -5.2% Lake Elmo $13,751,900 2,755 $870,247,400 $876,421,800 -2.3% Lake St Croix Beach $260,500 735 $82,699,300 $89,632,400 -8.0% Lakeland $156,000 791 $181,767,800 $197,743,300 -8.2% Lakeland Shores $17,100 145 $51,585,700 $55,915,000 -7.8% Landfall $0 1 $141,800 $141,800 0.0% Mahtomedi $4,989,200 3,015 $789,910,500 $836,048,000 -6.1% Marine $171,500 534 $113,850,200 $123,607,900 -8.0% May $1,206,200 1,502 $426,839,300 $461,673,050 -7.8% Newport $455,900 1,276 $176,707,900 $189,926,700 -7.2% Oak Park Heights $399,700 1,615 $214,833,000 $239,879,500 -10.6% Oakdale $5,018,300 9,521 $1,446,626,900 $1,663,042,700 -13.3% Pine Springs $44,600 177 $47,240,500 $51,679,700 -8.7% St Mary's Point $206,700 322 $64,479,500 $69,896,600 -8.0% St Paul Park $492,100 2,022 $239,250,100 $274,374,700 -13.0% Scandia $2,637,000 2,282 $490,628,500 $481,270,775 1.4% Stillwater City $10,808,400 7,111 $1,422,330,200 $1,550,198,400 -8.9% Stillwater Twp $1,483,000 962 $310,459,500 $318,198,000 -2.9% West Lakeland $3,484,500 1,428 $496,247,800 $527,499,000 -6.6% White Bear Lake $18,000 99 $17,095,500 $18,542,200 -7.9% Willernie $47,300 324 $29,004,500 $31,167,200 -7.1% Woodbury $66,380,900 21,798 $4,960,603,300 $5,276,680,400 -7.2% County Totals $160,313,700 89,109 $18,880,400,300 $20,300,811,975 -7.8% Page z5 zoiz Washington County Assessment Report Past & Present Adjustments Residential/SRR Class - Past Assessment Year Adjustments AssessmentYear 5 Year 10 Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Change Change Afton 18.6% 11.7% 16.6% 4.9% 2.6% -4.5% -1.0% -7.2% -7.8% -0.3% -20.7% 33.7% Bayport 18.5% 18.3% 1.2% 20.0°/a 1.6°/a -2.6%o -5.6% -6.2% -8.4% -10.5% -33.3% 26.3% Baytown 10.7%o 10.3% 11.1% 9.8°/a 7.9°/o -9.1% -2.4% -10.8% -0.9% -6.6% -29.8% 20.0% Birchwood 21.2°/a 10.6% 6.2% 10.6% 14.7% -3.4% -6.7% -12.4% -0.1% -10.6% -33.2% 30.1% Cottage Grove 10.4% 11.0% 6.6% 5.8% 1.7% -0.6% -6.7% -9.6% -2.0% -8.2% -27.1% 8.4% Dellwood 12.0% 16.9% 7.7% 3.4% 2.6% 10.1% 1.4% -12.2% -3.9% -4.2% -8.8% 33.8% Denmark 8.3% 33.6% 3.4% 12.2% 1.0% 5.9°/o -8.6% -13.2% -3.5% -6.0% -25.4% 33.1% Forest Lake 8.3°/a 9.4% 6.9% 17.3% 4.5% -3.6% -7.0% -9.4% -4.9% -14.0% -38.9% 7.5% Grant 21.8% 4.6% 12.8% 3.0% 5.9% 1.1% -6.6% -1.3% -12.4% -6.9% -26.1% 22.0% Grey Cloud 13.9% 15.6% 6.6% 1.6% 0.3% 1.6% -5.9% -11.9% -1.8% -5.8% -23.9% 14.1% Hastings 333.4% 0.4% 7.8% 13.4% 0.0% 6.7% -2.2% -15.8% 0.0% 22.4% 11.1% 366.1% Hugo 13.8% 16.9% 10.3% 14.6% 1.5% -3.5% -7.5% -10.8% -2.3% -5.2% -29.3% 27.8% Lake Elmo 8.9% 12.2% 8.8% 8.2% -1.5% 4.4% -3.8% -6.2% -10.0% -2.3% -17.8% 18.8°/a Lake St Croix 12.6% 13.1% 6.0% 5.8% 0.2% -3.0% -8.9% 0.4% -8.3% -8.0% -27.8% 9.9% Lakeland 8.6% 30.3% 0.0% 4.4% 6.4% -0.9% -5.4% -3.0% -5.7% -8.2% -23.2% 26.5% Lakeland Shrs 8.2% 38.7% 6.1% 10.9% -0.2% 3.7°/a -6.6% -3.0% -4.2% -7.8% -17.8% 45.9% Landfall 0.0% 5.6% 0.0% -7.4% 0.0°/a -0.2% -51.2% -1.6% 0.0% 0.0% -53.0% -54.8% Mahtomedi 9.8% 10.8% 9.0% 10.4% -0.2% 4.5% -5.0% -6.6% -5.4% -6.1% -18.6% 21.2% Marine 7.1% 21.7% 9.9% 10.3% 0.5% -4.3% -3.2% -6.7% -8.8% -8.0% -31.0% 18.5% May 11.8% 25.9% 8.9% 7.9% 7.8% -1.5% 0.3% 1.8% -17.8% -7.8% -25.0% 37.3% Newport 10.5°/a 13.3% 5.4% 8.8% 0.2% -0.2% -8.5% -10.4% -2.5% -7.2% -28.8% 9.4% Oak Park Hts 8.1% 9.3% 7.4% -0.9% 1.7% 1.5% -7.2% -4.3% -3.8% -10.6% -24.4% 1.2°/a Oakdale 10.9% 8.5% 6.8% 5.4% -0.2% -0.4% -9.4% -7.6% -4.0% -13.3% -34.7% -3.3% Pine Springs 4.8% 16.6% 0.0°/a 17.9% -1.1% 0.1% -5.0% -7.3% -2.0% -8.7% -22.9% 15.3% St Mary's Pt 12.8% 20.7% 4.2% 13.5°/a -0.2% -1.1% -5.0% -3.3% -6.4% -8.0% -23.8% 27.2% St Paul Park 9.9% 14.8% 4.7% 8.8% 1.0°/a -2.7% -9.7% -8.7% -2.1% -13.0% -36.2% 3.0% Scandia 5.6% 34.7% 6.3% 10.5% 0.0% -7.1% 4.3% -12.5% -1.6% 1.4% -15.5% 41.6% Stlllw8ter Clty 11.1% 9.1% 10.4% 5.3% 2.8% -0.4% -5.5% -6.8% -2.6% -8.9% -24.2% 14.5% StillwaterTwp 11.0°/a 13.6% 6.4% 13.6% -0.2% -5.1% -0.8% -7.6% -8.9% -2.9% -25.3% 19.1% West Lakeland 10.2% 13.6% 9.3% 9.5% -0.7% -0.4% -3.4% -9.8% -4.4% -6.6% -24.6% 17.3% White Bear Lk 6.1% 5.3% 7.0% 9.3% 0.5% -0.3% -5.1% -9.1% -3.2% -7.9% -25.6% 2.6% Willernie 12.8% 9.8% 2.3% 4.2% 3.1% 0.4% -6.2% -7.6% -8.4% -7.1% -28.9% 3.3% Woodbury 14.2% 12.0% 8.7% 5.1% -0.1% -0.4% -6.9% -9.3% -2.3% -7.2% -26.1% 13.8% TOTAL 11.9% 12.5% 8.2% 7.6% 1.4% -0.8% -5.9% -8.2% -4.3% -7.8% -27.0% 14.6% Page z6 zoiz Washington County Assessment Report Past & Present Adjustments-Residential Parcel Counts Municipality ay2012 ay2011 ay2010 Afton 1,293 1,311 1,311 Bayport 882 888 888 Baytown 765 768 770 Residential(Includes Seasonal Recreational�Cabins)parcels have Birchwood 421 421 421 increased since ayzoio through a combination of new subdivi- Cottage Grove 11,388 11,342 11,344 sions,parcel splits, and re-classifications of existing parcels. Dellwood 517 522 522 Currently, Residential parcels account for g3%of the total parcel Denmark 692 703 708 count for Washington County*. Forest Lake 7,282 7,300 7,315 G ra nt 1,734 1,736 1,731 Grey Cloud 174 174 173 Hastings 4 4 4 Hugo 5,542 5,556 5,487 Lake Elmo 2,755 2,761 2,759 Historical Residential Parcel Counts - Past 5 Years Lake St Croix Beach 735 738 740 Lakeland 791 791 788 ayzol2 � � � s91o9 Lakeland Shores 145 145 144 _ ; _._ ;__r�____ �_.. __. Landfall 1 1 1 ay2011 89003 � Mahtomedi 3,015 3,019 3,018 ` � --� � ay2010 �� 88731 Marine 534 534 535 , ' �.�„�.. ,._�.._�___��_ May 1,502 1,503 1,509 ay2009 4� 89004 Newport 1,276 1,281 1,278 , Oak Park Heights 1,615 1,621 1,639 aY2oo8 �� ssa22 , Oakdale 9,521 9,527 9,515 ss000 sszoo ssaoo ss600 saaoo s9000 s9zoo Pine Springs 177 177 177 St Ma ry's Poi nt 322 322 322 St Paul Park 2,022 2,021 2,021 Scandia 2,282 2,292 2,293 Stillwater City 7,111 7,084 7,042 Stillwater Twp 962 963 964 West Lakeland 1,428 1,429 1,428 White Bear Lake 99 99 96 Willernie 324 323 326 WOOdbUly 21,798 21,647 21,462 *Count excludes exempt,railroad,utility,and personal property. County Totals 89,109 89,003 88,731 Page z7 zo�z Washington County Assessment Report Past & Present Adjustments Total (Ag, Apt, Cl, Res/SRR) Summary - Past Assessment Year Adjustments S Year 10 Year Assessment year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Change Change Afton 15.9% 15.4% 13.8% 5.2% 4.4% -3.5% -5.3% -3.7% -8.6% 0.0% -21.2% 33.5% Bayport 12.2% 28.4% -0.1% 16.0% 2.3% -2.0% -3.8% -5.0% -6.7°/a -7.9% -25.4% 33.4% Baytown 9.5% 12.6% 10.6% 8.1% 7.0% -8.5% -4.1% -10.3% -0.5% -7.2% -30.6% 17.2% Birchwood 21.0% 11.5% 6.1% 10.6% 14.7% -3.4°/a -6.7% -12.4% -0.1% -10.6% -33.2% 30.7% Cottage Grove 6.6% 15.3% 5.4% 6.1% 2.5% 0.8°/a -5.7% -9.0% -1.7% -7.5% -23.1% 12.8% Dellwood 11.6% 15.7% 7.3% 3.6% 3.0% 11.2% 0.2% -11.2% -3.8% -4.2% -7.8% 33.4% Denmark 9.0% 33.2% 4.7% 7.3% 1.8% 12.3% -6.5% -9.1% -6.3% -3.5% -13.1% 42.9% Forest Lake 11.6% 16.7% 5.4% 19.2% 3.4% -2.8% -7.3% -8.7% -4.9% -11.9% -35.6% 20.7% Grant 19.7% 7.6°/a 11.4% 2.5% 7.0% -0.6% -9.3% -0.5% -12.6% -6.2% -29.2% 19.0% Grey Cloud 13.1% 15.0% 6.0% 2.1%a 0.5% 1.5% -3.8% -1.7%a -4.1% -5.0% -13.1% 23.6% Hastings 14.4% 1.0% 14.3% 10.5% 0.0% -1.7% 8.9% 19.6% 6.4% -0.5% 32.7% 72.9% Hugo 12.1% 18.0% 8.5% 18.9% 0.3% -2.9% -6.8% -10.5% -3.0% -4.4% -27.7% 30.1% Lake Elmo 9.1% 14.5% 7.2% 8.8% -1.0% 7.2% -6.0% -5.8% -9.4% -2.4% -16.4% 22.2% Lake St Croix 12.2% 23.9% 5.5% 5.9% 0.4% -2.9% -9.0% 0.3% -8.1% -7.7% -27.4% 20.5% Lakeland 10.5% 32.3% 0.0% 4.9% 6.1% -0.8% -5.0% -2.3% -5.4% -7.8% -21.3% 32.5% Lakeland Shrs 7.7% 38.5% 5.0% 11.0% -0.1% 3.9% -6.4% -2.7% -3.9% -7.6% -16.6% 45.5% La ndfa I I 0.3% 36.1% 0.0% 10.5% 0.9% 13.3% -2.0% -5.2% 0.0% 0.0% 6.1% 53.9% Mahtomedi 8.5% 15.3% 7.8% 10.3°/a -0.1% 4.8% -4.6% -6.1% -5.0% -5.6% -16.5% 25.3% Ma ri ne 6.8% 26.1% 8.7% 11.1°/a 0.6% -4.0% -3.6% -6.8% -8.9°/o -7.7% -31.0% 22.3% May 12.4% 34.6% 6.8% 6.6% 7.7% -1.0% -8.6% 2.0% -17.9°/a -6.6% -32.2% 35.9% Newport 9.3% 11.8% 3.6% 9.6% 2.4% 2.2°/a -5.1% -7.1% -1.9% -5.8% -17.8% 18.9% Oak Park Hts 5.6% 12.7% 3.1% 3.4% 2.3% 2.6% -0.5% -4.1% -2.5% -5.8% -10.3% 16.8% Oakdale 10.2% 12.2% 5.2% 6.4% 0.0% 1.3% -6.7% -6.7% -3.1% -10.2% -25.5% 8.5% Pine Springs 4.7% 22.6% 0.0% 17.9% -1.1% 0.1% -5.0% -7.4% -2.0% -8.7% -23.0% 21.1% St Mary'S Pt 12.7% 21.3% 4.2% 13.5% -0.2% -1.1% -S.0% -3.3% -6.4% -8.0% -23.8% 27.7% St Paul Park 11.5% 23.3% 6.5% 8.8% 1.1% -2.4% -4.2% -7.7% -1.9% -11.0% -27.1°/a 24.1% Scandia 6.3% 35.6% 6.0% 7.6%a -0.1% -5.2% -1.2% -12.7% -1.5% 1.2% -19.4% 36.0% Stillwdter City 8.2% 14.9% 7.2% 6.2% 3.1% -0.4% -4.4% -6.1% -2.7% -7.8% -21.3% 18.3% Stillwater Twp 11.8% 14.1% 5.9% 11.6% -0.4% -4.5°/a -3.8% -5.9% -8.3% -3.0% -25.4% 17.6%a West Lakeland 9.5% 13.5% 8.7% 9.0% -0.7% -0.4% -2.2% -9.4% -4.3% -6.7% -23.0% 17.0% White Bear Lk 16.6% 5.0% 4.4% 7.4% 2.0% -0.2% 18.1% -5.1% -1.6% -4.0% 7.1% 42.5% Willernie 15.3% 10.4% 2.1% 5.5%a 5.7% 0.3% -4.6% -7.2% -7.0% -6.0% -24.5°/a 14.5% Woodbury 11.5% 8.8% 7.0% 5.6% 0.9% 0.3% -5.5% -9.0%a -2.4% -5.9%a -22.5% 11.3% TOTAL 10.3% 14.7% 6.6% 8.1% 1.8% 0.2% -5.5% -7.6% -4.2% -6.6% -23.7% 17.8% Page z8 zoiz Washington County Assessment Report _. _ __ Past & Present Adjustments Total �Ay,Apt, a,Res/sRR� Summary - Current Assessment Year Adjustments ay2012 ay2012 ay2011 ay2012 New # Total Total % Municipality Construction Parcels Value Value Growth Afton $3,489,200 1,486 $520,983,100 $517,618,100 0.0% Bayport $3,572,600 1,020 $211,150,000 $225,423,400 -7.9% Baytown $5,028,000 820 $268,308,800 $283,753,400 -7.2% Birchwood $231,000 421 $125,568,400 $140,214,000 -10.6% Cottage Grove $15,455,100 12,011 $2,498,739,700 $2,683,381,500 -7.5% Dellwood $104,900 550 $306,132,000 $319,527,400 -4.2% Denmark $2,216,000 1,112 $350,930,600 $361,373,700 -3.5% Forest Lake $8,200,400 8,048 $1,629,379,900 $1,840,394,800 -11.9% Grant $1,714,000 1,968 $652,134,300 $693,323,400 -6.2% Grey Cloud $113,100 208 $38,774,700 $40,702,000 -5.0% Hastings $177,100 9 $2,359,900 $2,192,900 -0.5% Hugo $12,915,400 6,005 $1,279,377,600 $1,325,305,000 -4.4% Lake Elmo $13,751,900 3,085 $1,056,940,100 $1,068,355,100 -2.4% Lake St Croix Beach $260,500 745 $85,019,500 $91,852,100 -7.7% Lakeland $206,300 837 $197,615,800 $214,225,600 -7.8% Lakeland Shores $17,100 153 $53,805,600 $58,202,400 -7.6% Landfall $0 8 $6,239,000 $6,239,000 0.0% Mahtomedi $6,231,600 3,107 $872,849,900 $917,816,300 -5.6% Marine $171,500 558 $121,064,400 $131,002,000 -7.7% May $1,217,400 1,773 $536,804,500 $573,474,200 -6.6% Newport $1,111,500 1,535 $265,526,200 $280,760,300 -5.8% Oak Park Heights $8,865,800 1,852 $464,845,400 $483,922,100 -5.8% Oakdale $9,050,400 9,949 $2,027,627,100 $2,248,474,500 -10.2% Pine Springs $44,600 178 $47,240,600 $51,679,800 -8.7% St Mary's Point $206,700 322 $64,479,500 $69,896,600 -8.0% St Paul Park $492,100 2,315 $291,938,900 $327,362,200 -11.0% Scandia $3,034,000 2,670 $590,558,700 $580,475,900 1.2% Stillwater City $12,754,800 7,560 $1,760,030,100 $1,894,616,400 -7.8% Stillwater Twp $1,500,500 1,074 $365,534,100 $375,256,100 -3.0% West Lakeland $3,633,500 1,506 $531,294,300 $565,635,300 -6.7% White Bear Lake $18,000 109 $34,912,000 $36,362,200 -4.0% Willernie $103,700 359 $34,896,200 $37,019,600 -6.0% Woodbury $85,585,900 22,481 $6,344,236,600 $6,653,330,800 -5.9% County Totals $201,474,600 95,834 $23,637,297,500 $25,099,168,100 -6.6% Page z9 � zo�2 Washington County Assessment Report Past & Present Adjustments—Total Parcel Counts Below,we have summarized the four main classification categories of Agriculture,Apartments,Commercial/ Industrial and Residential�SRR. Each summary shows current and past years'value and parcel count information.* __ _ _ ay2012 Percentage of Parcel Count by ' Classification Res/Seasonal,� 93.0'� � . _. �` a�� Agricultural, 2.5% � I �Apartment, Comm/Ind, 0.4% 4.1% �. _____ _ ___ _ . 2008 2009 2010 2011 2012 Agricultural 2,970 2,397 2,402 2,409 2,403 Apartment 353 357 396 364 371 Comm/Ind 3,779 3,785 3,969 3,969 3,951 Res/Seasonal 88,422 89,004 88,731 89,003 89,109 Total 95,524 95,543 95,498 95,745 95,834 *Count excludes exempt,railroad,utility,and personal property. Page 30 zoiz Washington County Assessment Report _. _ _._ .__ _ . __ _ Past & Present Adjustments Counts of ay12 Residential and Seasonal Recreational Properties by Range of�of Increase/Decrease in Total EMV a, v � 0 0 00 ;� y o �n \ � � �n � � '^ "m � m ��-I "m °u�i "m L ,\° u�i � u�i � H `^ u�, ° u�i c � GI o GI � y � y U N f0 � 10 � f0 �"� 10 Z f0 Q1 u � u ° U ° t�J o � a � 'i � � � f0 10 � 10 > d O d �-I y rl y o \ U rl u p u � U 0 0 � 0 City 0 0 � o ui o o � o �! � u� c ,� c � c � � c F AFTON 74 10 42 284 655 173 25 8 22 1,293 1,065 228 BAYPORT 219 334 141 44 112 15 12 1 4 882 850 32 BAYTOWN 160 91 237 187 28 17 7 2 36 765 703 62 BIRCFIWOOD 26 187 129 27 48 2 1 1 0 421 417 4 COTTAGE GROVE 1,057 3,258 4,776 1,862 183 149 24 11 68 11,388 11,136 252 DELLWOOD 7 69 50 208 81 96 4 1 1 517 415 102 DENMARK TWP 74 59 284 243 4 15 3 3 7 692 664 28 FOREST LAKE 2,532 1,984 1,719 575 310 99 30 7 26 7,282 7,120 162 GRANT 99 240 936 314 122 12 5 2 4 1,734 1,711 23 GREY CLOUD ISLAND TWP 34 21 39 39 20 8 1 1 11 174 153 21 HASTINGS 0 0 0 0 4 0 0 0 0 4 4 HUGO 431 660 1,777 2,123 203 307 20 7 14 5,542 5,194 348 LAKE ELMO 144 148 235 1,533 403 242 39 5 6 2,755 2,463 292 LAKE ST CROIX BEACH 21 48 348 103 213 2 0 0 0 735 733 2 LAKELAND 54 150 471 64 27 10 4 3 8 791 766 25 LAKELAND SHORES 13 18 69 30 9 1 5 145 139 6 LANDFALL 0 0 0 0 1 0 0 0 0 1 1 MAFfTOMEDI 183 432 949 747 366 202 61 15 60 3,015 2,677 338 MARINE 115 83 123 152 49 5 1 1 5 534 522 12 MAY TVIIP 195 353 438 380 116 13 4 1 2 1,502 1,482 20 NEYVPORT 182 143 542 222 136 33 2 2 14 1,276 1,225 51 OAK PARK HEIGHTS 272 623 292 182 216 24 5 1 0 1,615 1,585 30 OAKDALE 3,276 3,544 1,871 593 187 36 9 2 3 9,521 9,471 50 PINE SPRINGS 26 48 13 30 52 7 1 0 0 177 169 8 SCANDIA 95 13 58 129 168 1,731 72 8 8 2,282 463 1,819 ST.MARY'S POINT 19 67 121 46 57 3 1 1 7 322 310 12 ST.PAUL PARK 364 1,156 248 73 172 1 2 6 2,022 2,013 9 STILLWATER 939 1,951 2,440 1,057 536 126 25 8 29 7,111 6,923 188 STILLWATER TWP 44 26 108 636 74 51 10 2 11 962 888 74 WEST LAKELAND TWP 136 290 471 364 65 80 10 4 8 1,428 1,326 102 WHITE BEAR LAKE 3 85 7 4 99 99 WILLERNIE 11 31 132 58 64 4 1 1 2 324 316 8 WOODBURY 3,559 3,118 7,101 6,302 623 592 321 45 137 21,798 20,703 1,095 Totals 14,361 19,158 26,245 18,614 5,316 4,056 700 143 504 89,109 83,7 5,403 Page 3i r zoiz Washington County Assessment Report MarketValue ; A � }��`�. • .l':x a� � � '� "�' � , , �` , . . ,, „ � . r,r�� . R �, a,.-�- -, ,-f t , - i .,. �._ � r*1+ � � � _�,. / �.-..,, � . ...,.�.. � M!i s'T�- _ � ��' h., •�•, � � � ��'J .___... �' - _ -_ t; _�� ' �..--_�..�. _ �. �•� ,.� � �� "' },�. J L.. ., l ..i�.._. o`x 1 � � � �� :i. � � , �^��T �•�� a�rn n. • �'T�.�4�,. � � ��[ �,��`,�,,r� ' 4 = :1 ,`:" �. �'��'�'��- - � _ - �.�� _.:.�:::� __ �.w..:p_ � Y�� `+�a." - . '�� ,. _ '�:y Y5.3 3_ .. . � �•i�+ ��. �".j+ M.,.� '�y.� '_Y" � « . " � . .MN . - . � S, �. � 4 .. w d � � .� ,,,y�, .. ""��r� y�y,�� `..+� i'Y� , 74� y..� �� S . .. A.�.' k'W��SE.``�r..x_o.ei�,i,M: ,'.'��'"°^'� _. _ �.�1rw111i+`.`�+,s. ,i=�� Marine Band c. �905,Marine on the St. Croix In this Section: Distributionof Market Value ............................................................................................33 Historical Average Values by Classification .....................................................................35 Historical Median Residential Values...............................................................................40 Page 3z zo�z Washington County Assessment Report Market Value Distribution of Market Value by Classification With new construction included,the pattern of change in the county's total value and classification value distribution can be seen in the following list of past assessment year data. Estimated Market Value Totals by Classification and Percentage of Total ayzoo8 ayzoog ayzo�o ay2011 ayzoiz Total EMV Sz9,527,904,�00 $z8,oz9,933,�00 $z6,o35,997,200 $25,099,�68,ioo 523,637,297,500 Agriculture EMV Si,565,090,800 $�,284,984,00o 5�,27o,9i5,800 $i,�4i,6iz,oz5 $i,o89,zz7,000 Agriculture%of Total 5.3% 4•6% 4•9% 4•5% 4•6� Apartment EMV $670,675,800 $680,99�,zoo $679,75z,000 $696,656,ioo $7z�,969,600 Apartment�of Total z.3% Z.4% z.6� z.8% 3.�% Commercial�lndustrial EMV 53,�93,655,600 $3,243,479,40o S3,oz6,o3o,800 $z,96o,088,00o Sz,945,7o0,600 CI q ofTotal io.8% �i.6% ii.6q ��.8q �z.5% Residential�SRR EMV Sz4,o98,48t,9oo $zz,8zo,478,50o Szi,o59,z98,6o0 $zo,3oo,8ii,975 Si8,88o,400,300 Residential�SRR%ofTotal 8i.6% 8i.4� $0•9� $0•9� 79•9� Property Class As Percentage of EMV-Last 5 Years i 79.9% 12.5%� ay2012 . 3.1% ; ' ' 4.6% �, � i ' � ' I 80.8'Yo ' ' a 2011 11.9% � i I Y � 2.8% ' i 4.6% , ; i � ■Residential i 80.9% ��! ay2010 " 11.6% ' , i ' Commercial/Industrial' , � 2.6% ' , ' 4.9% � � ■Apartment � � Agriculture ' , 81.9% , � 11.2% ' ' i ' ' ay2009 � 2.4% �' s � ' 4.5% I I i i : 81.6% ' ay2008 0 10.8% , I ; i ■ 2.3�0 , ! ; ! ', 5.3% , .,, i ' 0'�0 10'�0 20% 30% 40% 50% 60% 70'� 80'�0 90'�0 Page 33 zoiz Washington County Assessment Report Market Value �c�� E: �! in�� ri �°�1��ri:et \i��lue f�i�ti�il�E�' ic�n h�� C=�ssificatior� The zoiz assessment has a total unaudited assessed value of $z3,637,z97,5o0. This is the estimated market value of agricultural related, apartment, commercial/industrial, seasonal and residential classed properties. I I' 4.6% � i �3.1% ; i �12.5% ; �� Agriculture%of Total � � Apartment% of Total CI %of Total ■ Residential/SRR%of Total ; i � � ,�, ,� ,:�:F ;' I 79.9'� i 1 � Classification zo� z EMV % of Total Agriculture $�,o89,zz7,000 q..6% Apartment $7z�,96g,600 3.�% Commercial/Industrial $Z,945�700,600 � z.5% Residential/SRR $� 8,88o,q.00,300 79•9� Total $Z3�637�Z97�Soo Page 34 zoiz Washington County Assessment Report __ _ _ Market Value Historical Average Agriculture Values 10/1/06-9/30/07 10/1/07-9/30/08 10/1/08-9/30/09 10/1/09-9/30/10 30/1/10-9/30/11 CAMA 2008 CAMA 2009 CAMA 2010 CAMA 2011 CAMA 2012 Annual % Municipality Market Value Market Value Market Value Market Value Market Value Change Afton $564,900 $529,200 $618,300 $512,603 $511,820 -0.2% Bayport $0 $0 $0 $0 $0 0.0% Baytown $411,800 $546,900 $476,700 $449,077 $363,624 -19.0% Birchwood $0 $0 $0 $0 $0 0.0% Cottage Grove $592,800 $680,600 $679,200 $685,111 $601,185 -12.2% Dellwood $543,500 $406,700 $887,500 $812,820 $812,200 -0.1% Denmark $447,600 $430,100 $385,000 $335,286 $335,579 0.1% Forest Lake $719,000 $608,200 $571,200 $463,007 $398,204 -14.0% Grant $500,500 $516,300 $618,300 $480,622 $468,124 -2.6% Grey Cloud $168,000 $164,300 $298,200 $294,355 $294,400 0.0% Hastings $0 $0 $0 $0 $0 0.0% Hugo $514,600 $576,100 $467,800 $411,227 $394,720 -4.0% Lake Elmo $672,100 $670,800 $618,300 $518,003 $488,468 -5.7% Lake St Croix $0 $0 $0 $0 $0 0.0% Lakeland $221,200 $279,700 $773,100 $615,000 $664,550 8.1% lakeland Shrs $0 $0 $0 $0 $0 0.0% Landfall $0 $0 $0 $0 $0 0.0% Mahtomedi $484,300 $443,500 $443,500 $397,850 $269,350 -32.3% Marine $411,300 $473,100 $574,500 $543,486 $536,433 -1.3% May $459,600 $414,300 $470,300 $383,075 $407,900 6.5% Newport $1,315,500 $1,684,200 $1,442,500 $2,821,100 $2,034,100 -27.9% Oak Park Hts $0 $1,749,400 $3,498,700 $2,725,900 $2,725,900 0.0� Oakdale $682,000 $570,100 $9,750,700 $9,739,400 $6,365,900 -34.6% Pine Springs $0 $0 $0 $0 $0 0.0% St Mary's Pt $0 $0 $0 $0 $0 0.0% St Paul Park $124,600 $153,700 $647,800 $152,523 $152,416 -0.1% Scandia $304,200 $311,800 $281,900 $273,150 $268,913 -1.6% Stillwater City $153,200 $306,300 $306,300 $0 $0 0.0% Stillwater Twp $470,100 $491,800 $549,200 $498,748 $497,229 -0.3% West Lakeland $405,100 $582,400 $547,600 $528,547 $465,804 -11.9% White Bear lk $0 $0 $0 $0 $0 0.0% W illernie $0 $0 $0 $0 $0 0.0% Woodbury $980,700 $1,262,100 $1,420,500 $1,304,039 $1,209,014 -7.3% County,4verage 508,100 531,100 536,600 476,100 453,278 -4.8% Page 35 zoiz Washington County Assessment Report Market Value Historical Average Apartment Values Washington County Average Apartment Value 10/1/06-9/30/07 10/1/07-9/30/08 10/1/08-9/30/09 10/1/09-9/30/10 10/1/10-9/30/11 CAMA 2008 CAMA 2009 CAMA 2010 CAMA 2011 CAMA 2012 Annual % Municipality Market Value Market Value Market Value Market Value Market Value Change Afton $817,900 $817,900 $817,900 $817,900 $898,050 9.8% Bayport $594,500 $594,500 $541,300 $538,988 $538,988 0.0% Baytown NA NA NA NA NA NA Birchwood NA NA NA NA NA NA Cottage Grove $3,408,400 $3,569,300 $3,698,000 $3,785,667 $3,870,550 2.2% Dellwood NA NA NA NA NA NA Denmark $496,100 $603,400 $572,900 $572,900 $572,900 0.0% Forest Lake $1,149,400 $1,170,500 $964,400 $1,058,223 $1,080,466 2.1% Grant $950,000 $995,100 $995,100 $995,100 $995,100 0.0% Grey Cloud NA NA NA NA NA NA Hastings NA NA NA NA NA NA Hugo $683,300 $683,300 $133,800 $668,775 $668,775 0.0% Lake Elmo $372,900 $381,600 $273,200 $273,220 $273,220 0.0% Lake St Croix $339,400 $339,400 $298,800 $298,800 $298,800 0.0% Lakeland $167,700 $167,700 $151,400 $151,400 $151,400 0.0% Lakeland Shrs NA NA NA NA NA NA Landfall NA NA NA NA NA NA Mahtomedi $2,239,100 $2,257,700 $1,169,000 $2,245,354 $2,231,800 -0.6% Marine $207,500 $186,500 $142,100 $142,100 $142,100 0.0% May NA NA NA NA NA NA Newport $464,500 $478,200 $440,500 $432,139 $433,205 0.2% Oak Park Hts $2,557,600 $3,228,400 $2,331,500 $2,578,622 $2,431,733 -5.7% Oakdale $2,620,300 $1,600,000 $2,456,000 $2,521,178 $2,487,210 -1.3% Pine Springs NA NA NA NA NA NA St Mary's Pt NA NA NA NA NA NA St Paul Park $196,000 $215,700 $203,200 $201,068 $209,446 4.2% Scandia $512,200 $512,200 $448,100 $448,100 $448,100 0.0% Stillwater City $992,700 $1,019,400 $1,007,400 $1,010,144 $1,005,115 -0.5% Stillwater Twp NA NA NA NA NA NA West Lakeland NA NA NA NA NA NA White Bear Lk $6,814,800 $14,378,000 $14,378,000 $11,446,700 $11,446,700 0.0% Willernie $775,600 $994,700 $744,200 $744,200 $636,300 -14.5% Woodbury $6,986,100 $6,825,200 $7,464,000 $6,600,398 $6,829,183 3.5°/a Average 1,858,300 1,816,300 1,747,100 1,916,500 1,946,000 1.5/0 Page 36 I f zo�z Washington County Assessment Report _ _ _ _ _ Market Value Historical Average Commercial/Industrial Values 10/1/06-9/30/07 10/1/07-9/30/08 10/1/08-9/30/09 10/1/09-9/30/10 10/1/10-9/30/il CAMA 2008 CAMA 2009 CAMA 2010 CAMA 2011 CAMA 2012 Annual % Municipality Market Value Market Value Market Value Market Value Market Value Change Afton $691,200 $811,200 $723,800 $720,823 $731,674 1.5% Bayport $396,600 $392,600 $359,100 $356,061 $356,756 0.2% Baytown $144,700 $278,700 $156,000 $159,230 $160,780 1.0% Birchwood NA NA NA NA NA NA Cottage Grove $731,500 $779,400 $623,500 $619,378 $609,305 -1.6% Dellwood $526,700 $523,300 $507,300 $507,114 $444,568 -12.3% Denmark $341,600 $423,900 $378,500 $386,455 $370,560 -4.1% Forest Lake $471,800 $450,600 $444,700 $441,486 $432,159 -2.1% Grant $193,200 $228,000 $197,000 $194,232 $192,055 -1.1% Grey Cloud $95,900 $94,500 $150,900 $111,678 $111,613 -0.1% Hastings $730,800 $405,100 $363,400 $389,700 $377,800 -3.1% Hugo $525,200 $687,600 $645,500 $629,168 $614,262 -2.4% Lake Elmo $695,000 $740,200 $645,600 $627,241 $623,364 -0.6% Lake St Croix $212,400 $217,400 $198,100 $218,178 $224,600 2.9% Lakeland $386,500 $493,100 $347,100 $353,095 $326,554 -7.5% Lakeland Shrs $257,200 $293,900 $273,200 $285,925 $277,488 -3.0% Landfall $916,800 $1,072,900 $871,000 $871,029 $871,029 0.0% Mahtomedi $688,500 $732,000 $706,000 $692,961 $673,108 -2.9% Marine $353,000 $534,800 $310,700 $247,427 $231,963 -6.3% May $246,100 $768,100 $332,000 $243,789 $325,643 33.6% Newport $309,800 $329,200 $305,600 $295,730 $302,114 2.2% Oak Park Hts $985,200 $1,050,200 $895,200 $878,352 $869,042 -1.1% Oakdale $1,326,500 $1,375,000 $1,244,100 $1,228,489 $1,201,183 -2.2% Pine Springs $5,500 $5,500 $100 $100 $100 0.0% St Mary's Pt NA NA NA NA NA NA St Paul Park $233,400 $264,200 $195,200 $194,240 $184,600 -5.0% Scandia $232,600 $242,200 $176,900 $195,167 $199,409 2.2% Stillwater City $741,100 $830,900 $752,600 $724,837 $712,704 -1.7% Stillwater Twp $209,300 $599,100 $459,200 $457,788 $420,350 -8.2% West Lakeland $410,100 $542,100 $447,200 $432,418 $421,452 -2.5% White Bear Lk $728,800 $708,900 $684,900 $708,144 $707,756 -0.1% Willernie $150,500 $166,700 $149,800 $153,415 $154,571 0.8% Woodbury $2,093,400 $2,233,900 $1,887,200 $1,830,229 $1,842,379 0.7% Average 820,600 877,600 766,200 752,656 745,600 -1.8% Page 37 zoiz Washington County Assessment Report Market Value Historical Average Residential/SRR Values (Improved Parcels) (Combined SFR & To�vnhome�Condo �vith improvement value >_ $z5,000) 10/1/06-9/30/07 10/1/07-9/30/OS 10/1/08-9/30/09 10/1/09-9/30/10 10/1/10-9/30/11 CAMA 2008 CAMA 2009 CAMA 2010 CAMA 2011 CAMA 2012 Annua) % Municipality Market Value Market Value Market Value Market Value Market Value Change Afton $465,500 $442,500 $423,400 $390,600 $390,600 0.0% Bayport $269,700 $262,000 $247,300 $228,700 $203,700 -10.9% Baytown $497,900 $477,900 $432,000 $431,500 $405,300 -6.1% Birchwood $459,100 $428,700 $379,000 $379,800 $335,100 -11.8% Cottage Grove $243,900 $228,000 $207,400 $204,000 $187,800 -7.9% Dellwood $831,300 $836,000 $741,600 $712,600 $677,300 -5.0% Denmark $515,000 $466,700 $416,600 $396,700 $380,500 -4.1°/a Forest Lake $300,700 $274,000 $249,200 $237,600 $205,900 -13.3% Grant $533,200 $484,300 $480,600 $422,900 $395,900 -6.4% Grey Cloud $332,700 $302,800 $289,400 $276,200 $255,600 -7.5% Hastings $135,400 $135,400 $123,100 $123,100 $210,400 70.9% Hugo $280,300 $253,100 $225,400 $220,200 $210,300 -4.5% Lake Elmo $449,800 $426,800 $401,000 $366,800 $362,200 -1.3% Lake St Croix $219,200 $202,200 $203,100 $189,100 $168,900 -10.7% Lakeland $312,900 $301,100 $292,700 $275,500 $252,400 -8.4% Lakeland Shrs $546,600 $498,700 $482,400 $462,800 $422,600 -8.7% Landfall $32,300 $32,300 $32,300 $32,300 $32,300 0.0% Mahtomedi $372,100 $354,100 $330,600 $315,100 $293,700 -6.8% Marine $427,500 $413,100 $385,300 $356,700 $326,400 -8.5% May $531,900 $490,900 $502,900 $418,000 $394,300 -5.7% Newport $217,500 $200,000 $180,900 $177,700 $163,700 -7.9% Oak Park Hts $216,100 $202,300 $195,700 $188,900 $167,200 -11.5% Oakdale $222,700 $205,300 $190,000 $182,600 $157,900 -13.5% Pine Springs $417,800 $400,400 $370,300 $363,000 $330,300 -9.0% St Mary's Pt $471,400 $462,000 $452,400 $426,900 $373,600 -12.5% St Paul Park $192,500 $174,100 $158,400 $156,200 $135,400 -13.3% Scandia $358,300 $357,000 $312,000 $308,300 $311,300 1.0% Stillwater $282,900 $267,300 $249,000 $243,100 $220,300 -9.4% Stillwater Twp $475,100 $451,600 $419,300 $384,300 $373,800 -2.7% West Lakeland $476,800 $463,300 $422,500 $403,100 $376,400 -6.6% White Bear Lk $233,700 $221,600 $201,300 $195,200 $180,000 -7.8% Willernie $170,700 $160,400 $151,600 $144,300 $128,900 -10.7% Woodbury $303,600 $283,100 $258,100 $253,300 $235,700 -6.9% Average 307,400 297,800 264,700 254,400 235,200 -7.5% Page 38 I � f � zoiz Washington County Assessment Report Market Value Average Residential improved Value (SFR & Townhome�Condo breakdown with improvement value _> $z5,000) ___ _ __ _. _ _ _ __ _ _ ____ --- --- � � Average Residential Value by Dwelling Type ! ; ay2012 $261,7�0 $133,900 ' I ' ay2011 81,300 $153,000, $21 � ' . _ _ ' 293,100 ay2010 $158,10 i ; i � _ ` _ . � . .� � � $315,700 � � ay2009 $1 �7,800 � ' � �'' ay2008 __ _ ' $336,400 I $194,800 i $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 I �Single Family �Townhome/Condo � � . _ . ' Historical County Average Residential Improved Value (Includes both SFR & Townhome/Condos with improvement value � $z5,000) i $307,400 $297,800 � ^; - � - _ $264,700 $254,400 _ _ , � `� ___ �� __-- � - , $235,200 � _- i. � � �i s � � ^ , ; � ,. � . � � : � . �' ` _ > _ :� _... � AY2008 AY2009 AY2010 AY2011 AY2012 I � Page 39 , 2o�z Washington County Assessment Report Market Value Historical Median Residential/SRR Values (Improved Parcels) (Combined SFR & To��nl��ome�Conclo �ti�ith impr�vement v�lue >S?5,000) #of Median #of Median % #of Median % #of Median % CITY Parcels AY2009 Parcels AY2010 Change Parcels AY2011 Change Parcels AY2012 Change Afton 1,041 $390,700 1,049 $370,100 -5.3% 1,070 $343,400 -7.2% 1,052 $340,000 -1.0% Bayport 697 $198,400 702 $183,500 -7.5% 714 $164,400 -10.4% 726 $145,200 -11.7% Baytown Twp 556 $459,400 566 $421,700 -8.2% 571 $420,000 -0.4% 584 $384,700 -8.4% Birchwood 356 $311,700 354 $264,300 -15.2% 355 $264,600 0.1% 357 $238,200 -10.0% Cottage Grove 10,936 $208,300 10,992 $190,000 -8.8% 11,039 $186,400 -1.9% 11,090 $172,900 -7.2% Dellwood 402 $575,000 403 $502,200 -12.7% 403 $497,000 -1.0% 403 $481,100 -3.2% DenmarkTwp 532 $401,900 531 $352,800 -12.2% 533 $345,700 -2.0% 534 $326,600 -5.5% Forest Lake 5,950 $227,100 5,965 $203,100 -10.6% 5,975 $198,300 -2.4% 5,991 $176,000 -11.2% Grant 1,415 $417,500 1,412 $413,800 -0.9% 1,421 $361,200 -12.7% 1,419 $334,000 -7.5% Grey Cloud Island Twp 121 $280,500 121 $265,000 -5.5% 120 $259,300 -2.2% 120 $250,600 -3.4% Hugo 4,697 $215,100 4,848 $190,700 -11.3% 4,961 $188,300 -1.3% 4,999 $177,000 -6.0% Lake Elmo 2,291 $375,600 2,309 $356,600 -5.1% 2,335 $322,000 -9.7%a 2,354 $319,300 -0.8% Lake St Croix Beach 477 $175,300 476 $176,000 0.4% 476 $159,900 -9.1% 474 $147,700 -7.6% Lakeland 698 $230,200 698 $220,200 -4.3% 698 $208,200 -5.4% 699 $188,700 -9.4% Lakeland Shores 118 $304,500 118 $290,700 -4.5% 118 $281,000 -3.3% 119 $260,700 -7.2% Mahtomedi 2,581 $284,900 2,584 $261,800 -8.1% 2,591 $250,500 -4.3% 2,602 $236,300 -5.7% Marine 318 $350,300 318 $328,900 -6.1% 317 $300,700 -8.6% 318 $283,800 -5.6% May Twp 1,093 $402,600 1,095 $415,500 3.2% 1,096 $342,300 -17.6% 1,096 $314,700 -8.1% Newport 1,040 $178,400 1,039 $160,000 -10.3% 1,038 $157,700 -1.4% 1,038 $143,800 -8.8% Oak Park Heights 1,289 $189,900 1,278 $187,100 -1.5% 1,278 $180,400 -3.6% 1,248 $159,700 -11.5% Oakdale 9,006 $208,000 9,022 $195,200 -6.2% 9,055 $184,400 -5.5% 9,078 $157,400 -14.6% Pine Springs 142 $398,100 142 $371,100 -6.8% 142 $363,300 -2.1% 142 $326,900 -10.0% Scandia 1,477 $309,900 1,469 $269,500 -13.0% 1,481 $269,400 0.0% 1,489 $274,700 2.0% St Mary's Point 163 $270,000 162 $253,900 -6.0% 163 $233,800 -7.9% 162 $219,700 -6.0% St Paul Park 1,721 $167,200 1,721 $152,000 -9.1% 1,725 $149,100 -1.9% 1,726 $129,900 -12.9% Stillwater 6,248 $239,400 6,282 $221,200 -7.6% 6,326 $211,000 -4.6% 6,362 $191,000 -9.5% StillwaterTwp 834 $397,500 835 $369,600 -7.0% 834 $335,200 -9.3% 836 $324,700 -3.1% West Lakeland Twp 1,280 $434,500 1,282 $394,800 -9.1% 1,284 $365,600 -7.4% 1,289 $343,200 -6.1% White Bear Lake 95 $219,400 95 $196,800 -10.3% 95 $191,600 -2.6% 95 $176,000 -8.1% Willernie 214 $154,600 214 $143,300 -7.3% 214 $135,200 -5.7% 213 $124,300 -8.1% Woodbury 19,987 $263,100 20,229 $241,100 -8.4% 20,500 $237,600 -1.5% 20,742 $219,500 -7.6% COUNTY MEDIAN $237,800 $218,200 -8.2% $211,200 -3.2% $195,200 -7.6% Page 40 i zo�z Washington County Assessment Report _._. ..._ _ __ __ _ _ . __ ._ Market Value Median Residential Improved Value r�fR c� To��.�nhni7�ie;C;��nr�o hre�.3k�iv�.vn �ti-itl�� ii��,rc,rement vzilue >t��c,00n) Historical County Median Residential Improved Value (Includes both SFR & Townhome�Condos with improvement value > $z5,000) $237,800 $218,200 $211,200 --_ _ _ _ � � $195,200 .'`<� �.` � ' i ay2009 ay2030 ay2011 ay2012 i ____ . _ _ j �\ ' �,�. � _ ►iict� scnoa STlLF.WA"IER MINN ,�� .Y7 , i>:. s�: t '-�`.1'• � ' '��f�I:i � '��_� ' ` ' �"'� ' S t � .� '�� ' ,�1� -..._ �,� 1�� , M � ��,- �• -� i��-'��`�:: � � �^�'. � /v�►� i , �� j� . ,� r - ��: ��. F� � , , ,I�Y�_.__.� �• ��-A ��.� ` _ 7-1 Y �s..-v � � � 4 '� {� � ti ��__ _z � *•� .�. � '� -,. �� ;; ,� � � � �- y � ry . . �e --'�.:' �•.. .�. ' k� H�� i�� ~ f i� ��.�'� � x '—�---. _� !�' � '� �� p , _ � � _� �� :: � � �� e r�- ;� � .� — .— . r,:;,� �. .a{ _ .�� F�11_ .v-' �, '��, - �.�: [4 ' .' � �,:� '�'�_• � , _� p,;� - �d A .� � �,i �� i�'� .� :�� : .:��i�`� ; � � .. '„--"'�. -,� �y�"�� .�Yp ��• �'R��: _ , �i �.1 l��s y wvc. y�? ?� "�"� " � � � �:: � . i�' `•;.-, � _� '� . �� . �i#�4�° �� a�� I��'� q� ,c;a A �, �`_•__ :.111�b,rv:.Yt . r.�:Le::l.L:, .- •.�.� . „ °,"". `1„` �' �:"'`r:-"=-�'` �'-�"::', Old Stillwater High School c.t887(left)and c.�9�7(right),Stillwater �.__e�...i i.j��_'1 Ctu.�[.TGutoNr¢Fr.az..a[ll�.•.-.. ��•.��.i__..,. �Slstoria�l Oollwt:�+:c._•.. Page 4i � zoiz Washington County Assessment Report Market Value Median Residential Improved Value-Townhomes/Condos i�l� �7�ti�t11�'i"i ��11(}''�� 1l'll�l I1'll(��!!)`':_`IlIF1?r �.';y�ilP ��: <7c��(1OO� #of Median #of Median � #of Median % #of Median % CITY Parcels AY2009 Parcels AY2010 Change Parcels AY2011 Change Parcels AY2012 Change Bayport 72 $280,000 82 $266,900 -4.7% 82 $234,000 -12.3% 73 $235,900 0.8% Cottage Grove 1,297 $150,800 1,310 $135,100 -10.4% 1,310 $121,400 -10.1% 1,304 $106,800 -12.0'�0 Forest Lake 1,071 $153,900 1,076 $133,100 -13.5% 1,076 $131,500 -1.2% 1,075 $107,000 -18.6% Hugo 1,869 $151,600 1,977 $136,600 -9.9% 2,033 $130,300 -4.6% 2,043 $118,400 -9.1% Lake Elmo 43 $296,400 45 $276,300 -6.8% 45 $261,600 -5.3% 45 $254,800 -2.6% Lake St Croix Beach 16 $192,400 17 $198,900 3.4% 17 $183,100 -7.9�0 17 $168,300 -8.1% Mahtomedi 278 $248,200 289 $226,400 -8.8% 289 $219,100 -3.2% 277 $183,200 -16.4% Marine 20 $234,000 20 $217,000 -7.3% 20 $201,400 -7.2% 20 $201,9(� 0.2% Newport 43 $141,800 56 $130,100 -8.3% 56 $129,200 -0.7% 40 $110,500 -14.5% Oak Park Heights 469 $148,800 468 $116,700 -21.6% 468 $113,700 -2.6% 439 $111,100 -2.3% Oakdale 2,902 $148,300 2,906 $129,600 -12.6% 2,912 $127,000 -2.0'�0 2,913 $105,800 -16.7% St Paul Park 192 $160,500 198 $144,800 -9.8%a 198 $140,000 -3.3% 198 $115,400 -17.6% Stillwater 1,355 $199,100 1,364 $179,800 -9.7�0 1,376 $171,500 -4.6% 1,358 $157,100 -8.4% Woodbury 6,729 $163,700 6,828 $147,800 -9.7% 6,922 $143,200 -3.1% 6,998 $123,400 -13.8% ��. � " ; � .� . �: � �� '`G ; : t 1�. , '�- � � �i :;�' � �. �.�� -� , ��c,. +;: ' ` •II ' SPREADER DELIVERY � � �f., � e. � _ . ^�� r J II� �5�- � a..�' �'� ,l�Y�'a" "t '- '� +� .� �'��:"� �i+�!+"'�*r Q- - �'�`iJct�, N ' -.4` . ..- �„i �Y" a={,,-��'` t._f . ''t' _+sr�. =ti . . Ll.�_ F�` ;, v.I_. . . . ... International Harvester�om�any Spreader Delivery c.i9i5,Lake Elmo Page 4z r 2o�z Washington County Assessment Report . _ _ . _ Market Value Historical Median Single Family Values (Single Family Residential �vith impr�vcment value >_SzS,00�) #of Median #of Median % #of Median % #of Median % CITY Parcels AY2009 Parcels AY2010 Change Parcels AY2011 Change Parcels AY2012 Change Afton 1,041 $390,700 1,049 $370,100 -5.3% 1,070 $343,400 -7.2% 1,052 $340,000 -1.0'� Bayport 625 $194,000 620 $178,400 -8.0% 632 $160,800 -9.9% 653 $140,200 -12.8% Baytown Twp 556 $459,400 566 $421,700 -8.2% 571 $420,000 -0.4% 584 $384,700 -8.4% Birchwood 356 $311,700 354 $264,300 -15.2% 355 $264,600 0.1% 357 $238,200 -10.0'� Cottage Grove 9,639 $214,200 9,682 $195,100 -8.9% 9,726 $191,600 -1.8% 9,786 $178,800 -6.7% Dellwood 402 $575,000 403 $502,200 -12.7% 403 $497,000 -1.0% 403 $481,100 -3.2% Denmark Twp 532 $401,900 531 $352,800 -12.2% 533 $345,700 -2.0% 534 $326,600 -5.5% Forest Lake 4,879 $246,800 4,889 $222,200 -10.0% 4,899 $215,800 -2.9% 4,916 $194,300 -10.0% Grant 1,415 $417,500 1,412 $413,800 -0.9% 1,421 $361,200 -12.7% 1,419 $334,000 -7.5% Grey Cloud Island Twp 121 $280,500 121 $265,000 -5.5% 120 $259,300 -2.2% 120 $250,600 -3.4% Hugo 2,828 $263,300 2,863 $240,600 -8.6% 2,928 $242,600 0.8% 2,956 $234,700 -3.3% Lake Elmo 2,248 $378,800 2,264 $358,600 -5.3% 2,289 $325,200 -9.3% 2,309 $321,600 -1.1% Lake St Croix Beach 461 $174,900 459 $175,400 0.3% 459 $160,500 -8.5% 457 $146,900 -8.5% Lakeland 698 $230,200 698 $220,200 -4.3% 698 $208,200 -5.4% 699 $188,700 -9.4% Lakeland Shores 118 $304,500 118 $290,700 -4.5% 118 $281,000 -3.3% 119 $260,700 -7.2% Mahtomedi 2,303 $289,200 2,295 $269,700 -6.7% 2,302 $256,400 -4.9% 2,325 $243,700 -5.0% Marine 298 $370,000 298 $344,500 -6.9% 297 $321,700 -6.6% 301 $301,100 -6.4% May Twp 1,093 $402,600 1,095 $415,500 3.2% 1,096 $342,300 -17.6% 1,096 $314,700 -8.1% Newport 997 $180,200 983 $160,900 -10.7% 982 $158,900 -1.2% 998 $145,100 -8.7% Oak Park Heights 833 $208,000 808 $202,700 -2.5% 810 $197,000 -2.8% 809 $173,700 -11.8% Oakdale 6,104 $223,300 6,116 $209,000 -6.4% 6,143 $199,000 -4.8% 6,165 $173,800 -12.7% Pine Springs 142 $398,100 142 $371,100 -6.8% 142 $363,300 -2.1% 142 $326,900 -10.0% Scandia 1,477 $309,900 1,469 $269,500 -13.0% 1,481 $269,400 0.0% 1,489 $274,700 2.0% St Mary's Point 163 $270,000 162 $253,900 -6.0% 163 $233,800 -7.9% 162 $219,700 -6.0% St Paul Park 1,529 $167,600 1,523 $152,700 -8.9% 1,527 $150,000 -1.8% 1,528 $130,400 -13.1% Stillwater 4,893 $246,100 4,918 $227,000 -7.8% 4,950 $220,000 -3.1% 5,004 $197,900 -10.0% StillwaterTwp 834 $397,500 835 $369,600 -7.0% 834 $335,200 -9.3% 836 $324,700 -3.1% West Lakeland Twp 1,280 $434,500 1,282 $394,800 -9.1% 1,284 $365,600 -7.4% 1,289 $343,200 -6.1% White Bear Lake 95 $219,400 95 $196,800 -10.3% 95 $191,600 -2.6% 95 $176,000 -8.1% Willernie 214 $154,600 214 $143,300 -7.3% 214 $135,200 -5.7% 213 $124,300 -8.1% Woodbury 13,258 $305,000 13,401 $281,600 -7.7% 13,578 $278,500 -1.1% 13,744 $263,400 -5.4% Page 43 zoiz Washington County Assessment Report Other I nformation „�r, u, d-�_ a�v�+' • ',�. . . . ' .. �t,.'1( , .�_ !� .�.,,,..��. ..�.. ,yy.. .�_r � ' '�.';,n-... . , .. y<_.,.'��. �' . � _. . .. .. . ...�:.<,,� y., 4 : '. . ....,. .. _� ,:r� .. � . .. . ��' �s �'� ... � +�-«.K ^ _ +< , .� .. ' - ,. _ .. �.<.- �Si+...•_...,,�.x .. _., c� . �� ?Y ` r' r.: ' e l �t' �'� N N Ot �. � �� ' � '�� 'I � 1i�, 1 �' °� �?�� , ■ ' . _ � 1�; -�- �.- . f. �'+k;E ',� r �{�� , ., ,, � , . ,. _� ... . M a. �u:airz..a . _ *�. ,.. . ... . �, �wa ��.a Cedarhurst Mansion built by Cass Gilbert�gi�-�9�7, Cottage Grove (Credit:Herb Grika OzooS) In this Section: NewConstruction.....................................................................................................................................45 Appraiser Permit&Quintile Reviews......................................................................................................48 TaxPetition Information..........................................................................................................................49 AssessmentProcess..................................................................................................................................5i AppealsProcess........................................................................................................................................53 AssessmentCalendar..............................................................................................................................55 Page 44 zo�z Washington County Assessment Report Other Information zoii Nevv Construction Totals—All Classifications with Starts in zo�� SFR TH/Condo C&I Apts Exempt ioii Zoii Zoii zoii 2011 2011 MuniCipality New Starts New Starts New Starts New Starts New Starts Total Afton s o 0 0 0 5 Bayport i3 0 0 0 0 13 Baytown i4 0 0 0 0 14 Birchwood i o 0 0 0 1 Cottage Grove s3 0 0 o i 54 Dellwood o 0 0 0 0 0 Denmark � o i o i 9 Forest Lake Za o i z o 27 Grant z o 0 0 0 2 Grey Cloud o 0 0 0 o O Hastings i o 0 0 0 1 Hugo 36 io i o 0 47 Lake Elmo zz o 0 o i 23 Lake St Croix Beach i o 0 0 0 1 Lakeland i o 0 0 0 1 Lakeland Shores o 0 0 0 0 0 Landfall o 0 0 0 0 0 Mahtomedi iz o o i o 13 Marine o 0 0 0 o O May i o 0 0 0 1 Newport o o z o 0 2 Oak Park Heights o o z o 0 2 Oakdale Zi o i i o 23 Pine Springs o 0 0 0 o O St Mary's Point o 0 0 0 0 0 St Paul Park o 0 0 0 o O Scandia s o 0 0 0 5 Stillwater City z9 is o i i 46 Stillwater Twp o 0 0 0 1 1 West Lakeland 6 0 0 0 0 6 White Bear Lake o 0 0 0 o O Willernie o 0 0 0 o O Woodbury 1�3 io6 i i o 281 County Totals 427 131 9 6 5 578 Page 45 zo�z Washington County Assessment Report Other Information Past & F'resent Residential Ne4v Starts (SFR & Townhome /Condo Comparison) ReSlCleritlal NeW StaftS (SFR and Townhome/Condos) CalendarYearStarts 2007 2008 2009 2010 2011 Municipality AY 2008 AY 2009 AY 2010 AY 2011 AY 2012 Afton 7 6 1 3 5 Bayport 16 7 6 12 13 Baytown 7 4 5 5 14 Birchwood 2 0 2 1 1 Cottage Grove 59 80 65 42 53 Dellwood 3 1 0 0 0 � '�� Denmark 11 1 3 4 7 Forest Lake 99 20 13 17 24 Grant 5 3 1 2 2 Grey Cloud 0 0 1 1 0 Hastings 0 0 0 0 1 Hugo 253 223 143 105 46 Lake Elmo 24 22 18 28 22 Lake St Croix Beach 3 1 0 1 1 Lakeland 1 1 3 0 1 Lakeland Shrs 1 0 0 0 0 Landfall 0 0 0 0 0 Mahtomedi 51 S 4 11 12 Marine 1 0 0 0 0 May 9 6 5 7 1 Newport 4 2 0 1 0 Oak Park Hts 19 4 0 0 0 Oakdale 14 19 14 29 21 Pine Springs 1 0 0 0 0 St Mary's Pt 0 O 0 1 O St Paul Park 6 4 3 8 0 Scandia 6 2 8 9 5 Stillwater City 32 64 44 SO 44 Stillwater Twp 1 0 1 1 O West Lakeland 8 5 4 2 6 White Bear Lk 0 0 0 0 0 Willernie 0 0 1 0 0 Woodbury 398 227 250 251 279 TOTAL 1,041 707 595 591 558 Page 46 r zoiz Washington County Assessment Report _ _ __ _ _ _ _ _ _ Other Information All Class New Construction Comparison (Past & Present) New Construction Summary CalendarYear 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 ay2003 ay2004 ay2005 ay2006 ay2007 ay2008 ay2009 ay2010 ay2011 ay2012 Single Family 892 1,208 1,247 1,203 851 532 448 365 446 427 Townhome/Condo 678 788 1,321 1,272 771 509 259 230 145 131 Apartment 4 5 6 2 1 3 4 1 5 6 Commercial/Industrial 41 92 81 93 65 33 20 6 8 9 Misc Permits 7,122 7,801 9,374 2,013 3,079 2,957 2,099 1,064 2,187 2,267 TOTAL 8,737 9,894 12,029 4,583 4,767 4,034 2,830 1,666 2,791 2,840 I Historical Comparison of New Construction ay03-ay12 � � � ay2012 i �2,840 l ay2011 y � �2,791 , ay2010 i ��1,666 ay2009 I I �2,830 ay2008 ; I �4,034 i ; ay2007 i J �4,767 ? i ay2006 ( �4,583 ay2005 , � I � ( ��2,029 ay2004 i I ( �94894 ! a 2003 ! �8,737 � I Y j i 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 i � l Page 47 zoiz Washington County Assessment Report Other Information Appraiser Permit & Quintile Review Information Current state law mandates that all property must be re-assessed each year and physically reviewed once every five years.Staff also inspects all properties that have taken out a construction permit during the course of the year. During zoi� (for the zoiz assessment)the Assessor Division appraisers,and local appraisers,reviewed z3,699 properties.The breakdown of the properties that were reviewed is as follows: ig,6i6 residential type quintile reviews 33•$�interior inspections i,z43 apartment and commercial/industrial quintile reviews - 558 new residential start reviews � 9 new commercial/industrial start reviews �'�� 6 new apartment start reviews z,z67 miscellaneous permit reviews of all property classifications Number of Properties Reviewed CalendarYear 2002 2003 2004 2005 2006 2001 2008 2009 2010 2011 a�2003 ay2004 ay2005 ay2006 ay2007 a�2008 ay2009 ay2010 ay2011 ay2012 Residential Quintile 22,712 0 0 16,869 15,352 18,727 19,176 20,296 19,588 19,616 %Interiorinspections NA NA NA 56.0% 37.1% 41.6% 40.1% 38.1% 41.4% 33.8% Apt/CI Reviews 1,815 1,050 361 1,194 832 1,152 870 1,374 1,278 1,243 New Construction Reviews 7,628 8,177 8,722 4,585 4,813 4,034 2,830 1,666 2,791 2,840 Misc Reviews 0 19,318 69,908 0 0 0 217 0 0 0 TOTAL 32,155 28,545 78,991 22,648 20,997 23,913 23,093 23,336 23,657 23,699 Page 48 � � 2o�z Washington County Assessment Report Other Information Tax Petitions—Value Under Petition Minnesota Tax Court has been established by the Minnesota Legislature to hear only tax related cases. The Court's judges have expertise in tax laws and apply that expertise in a manner to ensure that taxpayers are assessed in a fair and equitable way. As shown in the following graphics,Tax Court petition filings have seen a dramatic increase over the last five years and the value under petition has increased more than four times in the same period of time. While all classes have seen increases in the number of petitions filed,the percentage of residential class tax petitions has had the greatest increase. Residential petition filings in zoo6 made up just 3%of the total;in zo�o,the residential petition filings accounted for io%of all Tax Court petitions filed in Washington County. ; ' WashingtonCounty ' Value Under Petition ; , � � __ � �_ . _� __._ �__ . ' 2011 ; _.�. . .�. �. . _ $1,259,854,600 : 2010 � _ __, . _ . t r_ � $1,525,172,300 , _.�..__�:_ ._� ::. .. . �m: ._._.. _� �.� _..._ � _ . ._ e � �� ; 2009 j� $1,200,579,200 ; ' 2008 ;� ,. . _, �I $732,981,400 � 2007 " M ' �v^__Y�� $491,836,400 I i I i 2006 ;[ _.�� $376,882,200 , ; iSo Ssoo,000,000 51,000,000,000 51,500,000,000 52,000,000,000 Page 49 ; �oiz Washington County Assessment Report Other Information Tax Petitions—Historical Petition Counts zoo6-zo�o , . I Petition Count By Class 2007-2011 i 300 � i 250 243 '' � 214 ' 200 _____ __ _ _ 184 _ __ _ � : i Irt Residential � 150 ___ _ _. _ _ _ _ ; ii Commercial/Industrial i 109 100 94 83 � Apartment ; i _ , 69 � 55 � 50 __ _ : ' i 21 22 I 7 8 : ' 12 13 11 � 0 ' i : .� ....� � -� i I2007 2008 2009 2010 2011 j _ � � -- - i 2011 Petitions % By Class Com me rcial/ Industrial,94 ' i Comm � 82% i � i .�.=r�: i I ,,:r�-�.'� I i �> I � Apartment,7 � ; "'��ti�s � � :� . � ��3}r � ��' m'�� w �", , � ��R� . ��,"�,�` ��"�s;� �j�Apartment i . _.;-'I < ,� � " � 11% _.. ' ;, . , L Residential, ' 21 �Residential 2007 Petition Count By Class '% Page 50 � , } zoi2 Washington County Assessment Report Other Information Statutory Requirements—Assessment Process Minnesota law establishes specific requirements for the entire property tax system, including the assessment of property(M.S. Chapter z73).These requirements have not changed during the past year. The law requires the following: �.All real property is to be valued at market value, which is defined as the usual or most likely selling price. Special qualified exclusions such as the veteran's exclusion are subtracted from the market value to arrive at the taxable value. z. Property is classified according to state law, and the tax capacity amount is calculated. 3.The tax capacity is multiplied by the tax rate(the total of county, school, city and miscellaneous levies)to determine the amount of property tax. 4. Credits for certain property classifications, such as homestead and agricultural properties, are then subtracted to yield net taxes due. The annual property assessment focuses on the very first step of this process—establishing an estimated market value for each parcel of property. Market values are assessed locally by either a county employed appraiser or a locally hired assessor.The work of both county and local assessors is monitored by the county assessor, whose work is in turn monitored by the Minnesota Department of Revenue.The monitoring agency is authorized by law to adjust the property assessment to help ensure county-wide and state-wide equalization of property assessments. As a result,the county assessor has established the standard that all Washington County communities with at least 6 sales in their sales study reach a 93•5-95•o percent target ratio of actual market values to sale prices.At times, local assessments have been adjusted by the county assessor or the State of Minnesota to meet this standard. State law also requires that each individual property be inspected by the assessor at least once every five years. Each community has a rotating appraisal schedules to ensure that this requirement is met. Page 5t y • �oiz Washington County Assessment Report Other Information Market Value—Assessment Process What is market Value? Minnesota Statue z73.o3 defines market value as"... the usual selling price at the � time of assessment." � � >•,. - ' �-�'1�::� The Assessor's Office works throughout the year to estimate market values of each � property for the following January z assessment date. � ,� ,. .,.. How is market value determined? � �� ,g:a 'L View Propert�-Approximately every fifth year,an appraiser working under the supervision of the County Assessor will view the property.Any property that What is Market Value? had a building permit issued in a given year is viewed and the new value calculated as of January z"d following the construction. 2 Gather Information-The appraiser gathers information on all characteristics of the property that afFect market value,such as size,age,quality, basement finish,and extra features,such as fireplaces,walk-out basements, etc. 3. Compute Value-The characteristics are entered into a computerized system. Information on actual market sales are used to establish the building and component rates used to calculate the property's value. The market value estimated by the appraiser in this way should be very close to the amount the property would sell for, if placed on the open market. Jlinnesota Statute 272.03 defines market Why market values may change from year to year? v�,lue as ��...�Ire usua/ selling price... at tlze Property values change continuously depending on the economic conditions �i��r ��/u�sc��.�vuc�nt. " af�ecting the local housing market. In addition to market changes, physical changes made to a property can also affect its market value.All factors are considered in estimating the value of property. Page 5z , • � zoiz Washington County Assessment Report _ _. _. _ Other Information Appeals Process—What are the options? Review the Value Notice that you receive in March. If you do not agree with the property valuation or classification, you have several methods of appeal available to you.The methods of appeal are summarized in the flow chart below. FIRST Contact the County Assessors Office or your Local Assessor (65�•43�•6i75) • Discuss your concerns with the assessor or an appraiser • Compare values of neighboring or similar properties • Review local comparable sales information • If you and your assessor or the County staff do not agree, continue below THREE LEVELS OF REVIEW TO SETTLE AN APPEAL(Three-Step Appeal) Appeal to your Local Board of Appeal&Equalization or attend one of four regional Open Book Meetings(Meeting times&locations are listed on your Valuation Notice) ; • Appeal in person, by letter,or by designated representative a • If your appeal is not addressed to your satisfaction,or you and the County stafF a � cannot agree to a change in valuation or classification,continue below d � 0 � � � 0 X Appeal to the Washington County Board of Appeal&Equalization a o • You must have first appealed to your Local Bnard � � • The County Board of Appeal meets in June, Call the County Assessor's � � � of�ice at 65�•z75•752� by May ��, zo�z for an appointment 0 Q • If you still do not feel your concerns have been addressed to your satisfaction, W Q you may next appeal in the Minnesota Tax Court `—= , Appeal in the Minnesota Tax Court • Appeals may be until April 30 of the year when taxes are payable • The Tax Court can be contacted at 65�.zg6.z8o6 for more information on procedures,forms,and filing fees Regular Division(Attorney recommended� Small Claims Division�Attornev not necessarv) Can be used for any property type All homestead property(� unit�parcel/petition) Must be used for property assessed>S3oo,o0o Non-homestead property assessed<$300,000 Can be appealed to Supreme Court Decisions are final Page 53 zoiz Washington County Assessment Report Other Information Explaining the Appeals Process �� "Tlre nppenls proeess In Minnesota, property tax laws provide the legal parameters that govern the work h�Sins rn March and extends through June." of assessors. These statutes lay down a cycle of assessment activities that are conducted on an annual basis. Each year, assessors are required to work on a number of tasks that include: listing, valuing, and classifying all taxable properties; �, ,, processing both real and personal property transfers; analyzing market data; monitoring assessment levels for several different classes of property;and arranging and conducting an appeals process. The latter of these activities is a key part of the assessment cycle that provides property owners with an opportunity to review and, if necessary, challenge their estimate of market value and�or classification that will be used for taxation purposes in the following year. �e`� At what point i» the assessrl�ent cycle does the appeal5 process begin? '''' ; ,� �.. �t,, The appeals process begins in March and extends through June.When property owners - receive their tax statements and assessment notices during the months of March,April, and May, they should read them carefully for instructions about deadlines, filing • ---~° procedures,meeting dates and times. If they are not clear,they should call the assessor's Hay Lake School, office for clarification and additional information because a missed deadline,an incorrect Scandia filing,or the failure to attend a scheduled meeting can cause an appeal to be dismissed. What steps should property owners take to appeal their assessments? � There are two avenues of appeal that property owners may take to challenge their � assessments.The first route is referred to as the three-step appeal and the second is known as the one-step appeal. These steps are illustrated in the flow chart on page �r � 53 of this report. * ..�,. . .: . � ;.� Hc»v sh��til�l pr��E�er�ty� o�tirnt�rs be�,iri thE�ir �,�� ;t�al' ��•�*��_ � Property owners are encoura�ed to contact their appraiser to discuss their property assessment concerns.An informal meeting can be scheduled to review the property, St Croix Boom Site examine market data, answer questions, and clarify the valuation and classification practices used. This discussion can also be handled by telephone, mail, or e-mail during regular business hours. Page 54 c � � zo�z Washington County Assessment Report Assessment Calendar � ,,, �� . January z zo�z Market Values established February� Last day to deliver assessment records to County Assessor March 3i Statutory deadline for mailing zo�z Valuation Notices and pay zoi3 Tax Statements April g—May 8 Local Boards of Appeal& Equalization& Regional Open Book Meetings held throughout County April 3o Last day to file a Tax Court Petition for taxes payable in zoiz May� Begin the zoi3 Assessment(Quintile) Review May�� Deadline for property owners to notify County Assessor of intent to appeal at County Board of Appeal&Equalization May i5 First half payable zoiz taxes due June iz County Board of Appeal& Equalization July i zo�z Assessment finalized August 3i First half payable zoiz taxes due for Manufactured Homes October�5 Second half payable zo�z taxes due November i5 Second half payable zoiz taxes due for Agricultural property and Manufactured Homes November Mailing zo�3 Proposed Property Tax Notices December i5 Last day to file Homestead Application for payable zoi3 �� w� _ . January z zo�3 Market Values established Washington CountyAssessors Office Phone: 65�-z75-75�5 �4949 6znd Street North -3rd Floor Email: assessor�a co.washington.mn.us Stillwater, MN 55o8z-0006 Website:www.washington.minnesotaassessors.com Page 55