ADDITION_Local Board of Appeal SchedulingSCANDIA
DATE: April 1, 2020
TO: Honorable Mayor and City Council Members
FROM: Ken Cammilleri, City Administrator
RE: Scheduling and Orientation of the Local Board of Appeal and Equalization (LBAE)
Given the Covid-19 health emergency, it is important for the City Council to consider how it would
like to proceed with regards to Local Board of Appeal and Equalization (LBAE) for property tax
assessment appeals, which is scheduled to be held next Monday, April 6th at 5:00pm.
Here are the options:
Option 1: Hold a meeting virtually with an option for in-person attendance on April 6th
Because we were not able to adequately notice would be attendees with direct mailings, we will need
to set up an opportunity for appellants to come in person to the community center to present via our
electronic platform. We can use the large hall to maintain social distancing and do our best to get
participants to send in their appeals, call in, or join in the online platform.
Option 2: Convene and recess to a later date
The Board may choice to meet only to recess for a later date. All Board action must be completed
before May 31 st. Typically this action can only be done for up to 20 days, but the Minnesota
Department of Revenue (DOR) has authorized LBAEs to exceed this limit, under the circumstances.
We can utilize this option to delay the hearing for more effective noticing, so that the meeting can be
carried out virtually in its entirety. Or, this option can be used to push out the meeting until the
Governor's Emergency Order expires. However, it is unclear if the order will be extended through
the month of May. In such a case, the meeting would need to be held regardless.
Option 3: Cancel the meeting reverting property owners to attend open book at the County and
reverting all appeals to the County's LBAE in June. In this case, the City may potentially be withheld
from holding our Board again for 2 years. However, the County has taken a position that it would be
in favor of the DOR restoring our option to hold our Board, if we so chose. Given this risk the City
of Forest Lake has elected this option.
Additional guidance from DOR has been included in your packets for reference.
Please let me know if you have any questions.
City of Scandia
14727 2091h St. N. PO Box 128, Scandia, Minnesota 55073
Phone (651) 433-2274 Fax (651) 433-5112 http://www.ci.scandia.mn.us
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DEPARTMENT
OF REVENUE
Memo
Date: 3/18/2020
To: All Local Boards of Appeal and Equalization, City and Township Clerks, County and Local Assessors
From: Jon Klockziem
COVID-19 and Local Board of Appeal and Equalization (LBAE) Meetings
As Minnesota responds to COVID-19, be assured that the Minnesota Department of Revenue remains open and
ready to help with property tax administration. We have received many questions on how COVID-19 will affect
this year's local board of appeal and equalization (LBAE) planning and meetings.
It is important to us to provide counties with guidance on how to proceed with LBAE meetings and meet
statutory requirements while keeping everyone safe and healthy. It is crucial that each assessor's office work
closely with the local boards in your county. Consistent communication is key to avoid confusion and frustration
for all involved in the local board process.
Preparing for Local Board Meetings
Remember that it is the local board's meeting and they will need to create policies that protect the safety of
board members, assessor staff, and citizens. We strongly recommend you work together to create meeting
procedures and policies that work for all.
Minnesota Statute 274.01 provides requirements for LBAE meetings. This statute does not consider an
emergency situation of the current nature, nor does it include any basis or process by which these requirements
may be waived or excused.
We encourage each board to create ways to comply with these requirements as policies are put into place. The
requirements include, but are not limited to:
• Meeting Dates —The LBAE meeting dates must be sometime between April 1 and May 31. Statute does
not allow LBAE meetings outside these dates.
• Attendance —There must be a quorum, trained member, and assessment staff present for each
meeting. The Open Meeting law allows meetings to take place virtually, as explained below.
• Non -Compliance — If a board does not have a trained member and quorum at every appeal meeting, the
assessor will need to take over the meeting and turn it over to an Open Book meeting for at least 2
years.
• Post/Publish — LBAE clerks must post or publish a notice of the meeting at least 10 days before the
meeting, as listed in statute, to communicate to property owners about their appeal rights.
• Valuation Notices—Assessors must mail the valuation notice at least 10 days before the LBAE meeting.
Finally, we want to address many assessors' standard practice of physical inspections of properties that are the
subject of an appeal. The department fully supports the practice of physically inspecting properties before a
local board meeting; however, state law does not require it.
COVID-19 and Local Board of Appeal and Equalization (LBAE) Meetings
If the LBAE has a policy that requires physical inspections, the board may revisit its policy in light of COVID-19.
Alternatives to a full inspection include external inspections and allowing the property owner to provide proof in
another way. When reviewing or creating inspection policies, the top priority should be the health and safety of
all county and city staff, board members, and property owners.
Convening Local Board Meetings
Each LBAE has the authority to create policies for their LBAE meeting. Boards must meet the basic requirements
in the statute but may otherwise decide on the format of their meetings, format of appeals, timeframes for
appellants, inspection requirements, etc.
We urge all LBAEs to carefully consider COVID-19 precautions and the recommendation for all Minnesota
citizens to practice social distancing. For details about social distancing and other protective measures, visit the
Minnesota Department of Health website, www.health.state.mn.us.
Virtual Meeting Option
All public meetings must abide by the state's Open Meeting law (Minnesota Statutes, Chapter 13D). The law
allows boards to establish a quorum and hold public meetings virtually — that is, "by telephone or other
electronic means."
If certain conditions are met, local boards can conduct their 2020 LBAE meeting virtually, and can require
property owners to submit their appeal in writing rather than in-person. For details, see Current Guidance on
Virtual Meetings (below).
If the board decides to hold a virtual LBAE meeting, it must communicate this policy and procedures for that
meeting to property owners immediately.
• If valuation notices have already been sent to property owners, the city/township may use website
updates, email blasts, newspaper or radio announcements, social media accounts, and mailed notices.
• The county does not need to send new valuation notices, but can help the city/township communicate
its policy to the public.
Governor Walz has declared an emergency under Chapter 12, therefore if the board decides to forego a virtual
meeting and proceed with an in-person meeting, the board is required to also allow any board member, county
representative, and/or taxpayer to virtually attend the LBAE meeting.
Current Guidance on Virtual Meetings
On March 17, 2020, the Data Practices Office of the Minnesota Department of Administration provided the
following guidance with respect to the Open Meeting Law:
• Section 13D.021, subdivision 1 permits public bodies to hold meetings via telephone or other
electronic means if the conditions of this section are met.
• Section 13D.021 requires a public body to make a determination that an in-person meeting is "not
practical or prudent because of a health pandemic or an emergency declared under chapter 12." At
this time, the governor has declared an emergency under Ch. 12.
COVID-19 and Local Board of Appeal and Equalization (LBAE) Meetings
• Requirements for holding a meeting via telephone or other electronic means include:
1. All participating members can hear one another;
2. Members of the public at the physical meeting location can hear all discussion "unless
attendance at the regular meeting location is not feasible due to the health pandemic";
3. At least one member of the public body is present at the meeting location, "unless
unfeasible due to the health pandemic"; and
4. All votes are taken by roll call.
• To the extent practical, public bodies should allow the public to monitor the meeting remotely,
pursuant to subdivision 3 of this section.
• For further assistance regarding the Open Meeting Law, you may contact the Data Practices Office
by email at info.dpo@state.mn.us or by phone at 651-296-6733 or 800-657-3721.
We are also encouraging boards to consult with a city or county attorney regarding a virtual meeting policy to be
sure all statutory requirements are met before this policy is communicated to property owners.
Convene, Recess, Reconvene, and Adjourn Option
Boards may recess their initially convened meeting and reconvene later to provide more time for the social
distancing and self -quarantine restrictions to potentially be lifted or to allow more planning. They must meet all
statutory requirements for doing so. The requirements include:
• The LBAE must initially convene sometime between April 1— May 31.
• If the meeting is recessed the LBAE must reconvene and adjourn the meeting within 20 days of the
initial convene date.
• The LBAE must adjourn no later than May 31.
The law authorizes Revenue to grant an extension to the 20 -day rule for boards that cannot complete their work
or adjourn within that timeframe. We expect some boards will implement this practice and are approving an
automatic 20 day extension for all LBAE meetings in 2020.
There is no need to contact the department for an extension. The board can set a reconvene date beyond 20
days. However, they must complete their work and adjourn by May 31 as required by law.
Reminder: As we stated previously, LBAEs can implement other practices to adapt the appeal process for
property owners, county staff, and board members. We strongly encourage counties and boards work closely
together while discussing and creating these practices. A consistent message to all involved is very important
and an excellent way to provide quality customer service.
Open Book Meetings
For jurisdictions that offer appeals through Open Book meetings, the policies and procedures for these meetings
should follow the county's COVID-19 plan. Be sure to communicate these plans with the property owners so
they know what to expect.
COVID-19 and Local Board of Appeal and Equalization (LBAE) Meetings
It's important to note that statutory requirements for voluntarily transferring local board powers to the county
must be met — the law provides no exceptions. Boards must notify the county assessor by December 1 if they
want to voluntarily transfer their board powers for the following assessment year. This transfer of powers must
be for a minimum of 3 years. (See Minnesota Statute 274.01, subdivision 3.)
As we are past December 1, 2019, it's no longer possible for boards to voluntarily transfer their powers to the
county for 2020. If a board now decides to transfer its powers, it will not be effective until the 2021 LBAE
season. Note: This is not related to the non-compliance portion of the statute; those requirements are still
enforced as we stated in the Preparing for Local Board Meetings section, above.
Who can I contact if I have questions?
If you have questions about the local board process, email proptax.bae@state.mn.us.
Our top priority is to provide guidance to help counties in keeping local and county staff, board members, and
property owners safe and healthy. Again, we strongly encourage that cities, counties, boards, and the state work
together to be sure legal requirements are met and property owners can exercise their right to appeal.
Thank you for your understanding and patience as we move through this unique situation together.
COVID-19 and Local Board of Appeal and Equalization (LBAE) Meetings