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INVESTIGATION OF ABATEMENT APPLICATION <br /> <br />ABATEMENT NO. 4235 <br /> <br />Following is a report on the investigation of the abatement application of: Kent A. Tegtmeier <br /> <br />Cass County Board of Commissioners and State Tax Commissioner: <br /> <br />The applicant is asking that the valuation be reduced on his residence from $80,000 to $48,000 <br />for the year 2002. He states that the valuation should stay as it was in 1999 or 2000 until the 2nd <br />floor remodeling is completed. Mr. Tegtmeier has also filed for a disability homestead credit for <br />the years 1999-2002. <br /> <br />The 4 acre residential site is located in the NW4 36-137-50 Normanna Twp, along the Sheyenne <br />River, east of Kindred. The 1½ story residence has been extensively remodeled in the last few <br />years. The 2nd floor remodeling has not been completed. <br /> <br />The Normanna Twp Board recommended that the valuation be reduced to $75,000 for the year <br />2002. They further recommended that the disability homestead credit be approved for the years <br />2001 and 2002. <br /> <br />I concur that a valuation of $75,000 is a fair and equitable assessment. The taxpayer has not <br />presented any information showing that the revised assessment of $75,000 is excessive. A <br />review of the sales file indicates that the market for rural single family residences is strong. It <br />would appear that the taxpayer felt that the assessment should not be increased until the <br />remodeling was complete. Assessors are required to value property at market value in it's "as is" <br />state as of February 1 st of each year, even though the remodeling may not be complete. <br /> <br />The disability applications for the year 2001 and 2002 appear correct and a doctor's statement <br />attesting to the disability is attached. The disability applications for the years 1999 and 2000 are <br />not valid, as the statutory deadline for filing has passed. <br /> <br />SUGGESTED MOTION: "I move that Abatement # 4235 be reduced to $75,000 and that <br />the disability applications be approved for 2001 and 2002." <br /> <br />Dated this 31 st day of January, 2003. <br /> <br />Francis Klein <br />Director of Tax Equalization <br /> <br />j:\tax\wpXabatc <br /> <br /> <br />