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Update on 2023 and 2024 Property Tax AppealsCopyrighted June 17, 2024 City of Dubuque Consent Items # 08. City Council Meeting ITEM TITLE: Update on 2023 and 2024 Property Tax Appeals SUMMARY: Senior Counsel providing an update on 2023 and 2024 property tax appeals. SUGGESTED Suggested Disposition: Receive and File DISPOSITION: ATTACHMENTS: Description Type Memo Staff Memo THE CITY OF Masterpiece on BARRY A. LINDAH SENIOR COUNSEL MEMO To: Mayor Brad M. Cavanagh and Members of the City Council DATE: June 17, 2024 RE: Update on 2023 and 2024 Property Tax Appeals Dubuque AI-Aseriea City I� 2007-2012.2013 2017*2019 As you know the City Attorneys Office is required by the Iowa Code to represent the City of Dubuque Board of Review in property tax appeals. Property tax appeals are initiated by the property owner filing a protest with the Board of Review. The property owner may appeal an unfavorable decision by the Board to the Iowa District Court for Dubuque County orto the Iowa Property Assessment Appeal Board (PAAB). A number of protests were filed by property owners for the January 1, 2023 assessed values. In response to unfavorable rulings by the Board of Review, the following appeals were filed with the District Court and PAAB. The status of each appeal is also indicated. PAAB APPEALS Appellant Parcel No. Status Patel, Sonny 1028326004 PAAB Upheld Patel, Sonny 1028326005 PAAB Upheld Nachtman, Cynthia 1502252010 PAAB Upheld Kennedy Mail Inc. 1028276901 Settled Kennedy Mall Inc. 1028276002 Settled Nordstrom 1029300009 Settled Kohls 1017426003 Pending — Trial March 3, 2025 Dubuque Bank & Trust 1024412011 Dismissed D-ISTRICT COURT APPEALS Appellant Parcel NO. Status Wal Teens 1022151010 Dismissed Wal reens 1027307009 Dismissed OFFICE OF THE CITY ATTORNEY DUBUQUE, IOWA SUITE 330, HARBOR VIEW PLACE, 300 MAIN STREET DUBUQUE, IA 52001-6944 TELEPHONE (563) 583-41131 FAx (563) 583-10401 EMAIL balesq@cityofdubuque.org Wal-Mart 1028352901 Settlement Pending Sam's Club 1016351044 Settlement Pending H -Vee — NW Arterial 1017476005 Pending — Trial March 19, 2025 Hartig, Robert A. 1502153021 PAAB ruling appealed to District Court still pending; new 2024 appeal filed The deadline for protests from the January 1, 2024 assessed values has passed. Protests were filed by 12 properties: 2024 APPEALS Appellant Property Flexsteel Industries, Inc. 385 Bell Street Davenport Farm & Fleet Inc. 2675 NW Arterial Roshek Property LLC 700 Locust St. Spirit Master Funding II LLC Pizza Hut JFK 2075 JFK Dubuque Bank & Trust 1301 Central Ave Dubuque Bank & Trust (Building & Parking Lots) 1398 Central Ave 1364 White St 1368 White St 1297 Jackson St 1376 White St Feldman, Anne Marie & Kurt Lee 2490 Mineral Haiti , Robert A. & Beth M. 1804 Creekwood Dr. O'Neill, Mary Kathryn 1858 Creek Wood Dr. AY McDonald MFG CO 4800 Chavenelle Rd. Kohl's Department Store 2595 NW Arterial STP Holdings Theisen's 2900 Dodge St Property owners have until June 20, 2024 to file appeals with the District Court or PAAB. BAL:JLM Attachments cc: Michael C. Van Milligen, City Manager Crenna Brumwell, City Attorney Troy Patzner, City Assessor OFFICE OF THE CITY ATTORNEY DUBUQUE, IOWA SUITE 330, HARBOR VIEW PLACE, 300 MAIN STREET DUBUQUE, IA 52001-6944 TELEPHONE (563) 583-41131 FAx (563) 583-1040 I EMAIL tsteckle@dtyofdubuque.org