Hy-Vee, Inc. 2025 Property Tax Appeal Stipulation of Settlement Notice Copyrighted
May 4, 2026
City of Dubuque CONSENT ITEMS # 7.
City Council
ITEM TITLE: Hy-Vee, Inc. 2025 Property Tax Appeal Stipulation of
Settlement Notice
SUMMARY: Senior Council transmitting notice of a Stipulation of
Settlement for a 2025 property tax appeal filed by Hy-Vee,
Inc for their properties located at 2395 NW Arterial and 300
and 400 S. Locust Street, both in Dubuque, lowa.
SUGGUESTED Receive and File
DISPOSITION:
ATTACHMENTS:
1. HyVee Settlement 117395
2. HyVee Agenda Settlement 117400
Page 123 of 668
iiv Ti-iE iGwA uiSTKiCT c;OUKT F�K uUBUc�UE ��iUf�TY
)
HY-VEE, INC., )
)
Piaintiff-Appellant, )
)
vs. ) Case No. EQCV117395
)
CITY OF DUBUQUE )
BOARD OF REVIEW. )
)
Defendant-Appellee. )
)
NOTICE OF VOLUNTARY SETTLEMENT
TO: City of Dubuque, lowa
County of Dubuque, lowa
Dubuque Community School District
Northeast lowa Community College
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to lowa Code Section 441 .44
that the above-named Plaintiff and the Dubuque City Board of Review,
Defendant, have entered into a voluntary settlement of this assessment appeal.
A copy of the proposed Stipulation of Settlement is attached hereto.
This Stipulation of Settlement will be presented to the above-named Court
for approval after fourteen days from the date of this Notice.
Sf
Dated this 2-� day of���— , 2026.
City of Dubuque Board of Review,
Defendant
r
By
Barfy A. Lindahl, Esq.
City Attorney
Suite 330, Harbor View Place
300 Main Street
Page 124 of 668
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Page 125 of 668 �
IN THE IOWA DISTRICT COURT FOR DUBUQUE COUNTY
)
HY_VE�; I(�C.� )
)
PlaintifF-Appellant, )
)
vs. ) Case No. EQCV117395
)
CITY OF DUBUQUE )
BOARD OF REVIEW. )
)
Defendant-Appellee. )
)
STIPULATION OF SETTLEMENT
Plaintiff-Appellant, Hy-Vee, Inc. and Defendant-Appellee, City of Dubuque
Board of Review, state to the Court that the pending litigation with regard to the
tax assessment for the following-described property as of January 1, 2025:
(Parcel No. 1017476005)
has been settled and agreed upon as follows:
Valuation:
Land $2,367,000.00
Buildings $4,360,500.00
Total $6,727,500.00
It is further agreed that the Va�uation of $6,727,500.00 shall be effective
for January 1, 2025 and January 1, 2026.
It is further agreed that upon entry of a Court Order confirming the above
settlement, the above pending litigation shall be dismissed with prejudice, and
the costs shall be paid by Plaintiffs.
;.�;�.�i�':.
Dated this� day of ��«-- , 2026.
HY-VEE, INC. CITY OF DUBUQUE BOARD OF
REVIEW
Page 126 of 668
By: �R By: �
Brett R. Marshall, Esq. Barr A. Lindahl, Esq.
Attorney for Hy-Vee, Inc.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the City of Dubuque
Board of Review
2
Page 127 of 668
THE CITY OF Dubuque
Sarry A. Lindahl, Esq. �
Senior Counsel
Suite 330, Harbor View Place T 1�1-�crinCiry
300 N[ain Street U R �j �I '�
Dubuque, [owa 52001-694=1 L L I I
(563)583-4113 ofiice
c563�Ss3-►o�o ea� Masterpiece on the Mississippi Z0°'�Z°12
balesq(cr�citvofdubuque o� 2013•2oi7
Office Hours: 3:00 A�t—5:00 Pi�l,T-W-Th
8:00 A�I— I 2:00 PYI,F
AGENDA LETTER
April 15, 2026
Mayor and Members of the City Council President of the Board of Directors
of the City of Dubuque Northeast lowa Community College
City Hall P.O. Box 400
50 West 13th Street Calmar, IA 52132
Dubuque, IA 52001
Chairperson of the Chairperson of the Board of Trustees
Dubuque County Board of Supervisors Dubuque County Hospital
Dubuque County Courthouse Sunnycrest Manor
720 Central Avenue 2375 Roosevelt Street
Dubuque, IA 52001 Dubuque, IA 52001
Chairperson of the School Board Chairperson of the Council of the
Dubuque Community School District Dubuque County Agricultural Extension
Central Administration Offices Service
2300 Chaney Road 14858 West Ridge Lane, Suite 2
Dubuque, IA 52001 Dubuque, IA 52003
Chairperson of the Conference Board
of the City of Dubuque
City Hall
50 West 13th Street
Dubuque, IA 52001
RE: Hy Vee Inc vs. City of Dubuque Board of Review
2025 Property Tax Appeal
District Court for Dubuque County Case No. EQCV117395
Enclosed is a copy of the Stipulation of Settlement regarding a tax assessment appeal
filed by Hy-Vee, Inc. with the District Court for Dubuque County, lowa Code Sec. 441.44
requires that the Stipulation of Settlement be served upon each of you.
Page 128 of 668
There is one property that is the subject of this appeal. The appeal is for the January 1,
2025, assessed value.
Details of Property
The property is located at 2395 NW Arterial, Dubuque lowa, it is owned by Lambro
Dubuque LLC and operated by Hy Vee Supermarket. The land area of the property is
9.56 acres and is located on the west side of the NW Arterial and north of Asbury Road.
It was improved with a one-story building built in 1999 and expanded in 2006 with a total
building area of 78,134 square feet.
2025 Appeal
Hy Vee filed a protest with the City of Dubuque Board of Review in April 2025 appealing
to the 2025 assessment of$7,264,700. The prior 2024 assessment was $5,750,000. The
nr�test claimee� the m�rket value tc� be $3;632;40Q. After oresenting evidence during the
Board of Review hearing, the petitioner requested a value of $6,307,300. The Board did
not change the 2025 value. Hy Vee filed a District Court appeal.
Proposed Settlement
After each party submitted appraisals, discussion ensued between them regarding a
settlement. The parties have reached a proposed settlement agreement. The tentative
settlement is for an assessed value for January 1, 2025, and January 1, 2026, of
$6,727,500.
Pursuant to the Stipulation of Settlement the appeal will be dismissed, and the assessed
value will be adjusted to $6,727,500 for 2025 and 2026.
The value for 2025 and 2026 will be apportioned as follows:
Land $2,367,000
_ Buildinq $4 360 500
Total Value $6,727,500
The proposed settlement will be presented to the lowa District Court for Dubuque County
after fourteen (14) days from the date indicated on the attached Notice of Voluntary
Settlement. If there are any objections to the settlement they should be made known to
the Court prior to that time. If you have any questions about the proposed settlement,
please contact City Assessor Troy Patzner at (563) 589- 416.
Very sincerely,
Ba� A. Lindahl, Esq.
Se�r Counsel
Enclosure
Attachment
cc: Michael C. Van Milligen, City Manager
2
Page 129 of 668
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fAdr9enne N. Breifelder, City Clerk
� Troy Patzner, Cifiy Assessor
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Page 130 of 668
IN THE IOiI'Ji� GISTRICT C�UF'cT FO� DUBUC�UE COU��T�'
)
HY-VEE, INC., �
)
Plaintiff-Appellant, )
)
vs. ) Case No. EQCV117400
)
CITY OF DUBUQUE )
BOARD OF REVIEW. )
)
Defendant-Appellee. )
)
NOTICE OF VOLUNTARY SETTLEMENT
TO: City of Dubuque, lowa
County of Dubuque, lowa
Dubuque Community School District
Northeast lowa Community College
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to lowa Code Section 441 .44
that the above-named Plaintiff and the Dubuque City Board of Review,
Defendant, have entered into a voluntary settlement of this assessment appeal.
A copy of the proposed Stipulation of Settlement is attached hereto.
This Stipulation of Settlement will be presented to the above-named Court
for approval after fourteen days from the date of this Notice.
� r�
Dated this �� day of ���- 2026.
,
City of Dubuque Board of Review,
Defendant
By �"
Barry A. Lindahl, Esq.
Senior Counsel
Suite 330, Harbor View Place
Page 131 of 668
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Page 132 of 668 !
IN THE IOWA DISTRICT COURT FOR DUBUQUE COUNTY
)
HY-VEE, INC., �
)
Plaintiff-Appellant, )
)
vs. ) Case No. EQCV117400
)
CITY OF DUBUQUE )
BOARD OF REVIEW. �
)
Defendant-Appellee. )
)
STIPULATION OF SETTLEMENT
Plaintiff-Appellant, Hy-Vee, Inc. and Defendant-Appellee, City of Dubuque
Board of Review, state to the Court that the pending litigation with regard to the
tax assessment for the following-described property as of January 1, 2025:
(Parcel No. 1025477010)
has been settled and agreed upon as follows:
Valuation:
Land $1,128,600.00
Buildings $6,262,900.00
Total $7,391,500.00
It is further agreed that the Valuation of $7,391,500.00 shali be effective
for January 1, 2025 and January 1, 2026.
It is further agreed that upon entry of a Court Order confirming the above
settlement, the above pending litigation shall be dismissed with prejudice, and
the costs shall be paid by Plaintiffs.
Dated this� day of �lu�. , 2026.
Page 133 of 668
NY-VEE, INC. CITY OF DUBUQUE BOARD OF
REVIEW
By: u` By:
e R. Marshall, Esq. arry A. Lindahl, Esq.
Attorney for Hy-Vee, Inc.
Suite 330, Harbor View Place
00 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the City of Dubuque
Board of Review
2
Page 134 of 668
Dubuque
Bari•� A. Lindahl, I;sq. THE CTTY OF �
Senior Counsel �II•ilolrinE�j
Suite 330, Harbor View Place T T� � �,i: -,�I'�1
300 Main Street � ��
Dubuque,Io�va 52001-694=1
(563)553-4113 oftice , , Zp�,2012
(563)583-1040 fax Mc�sterpiece on the Mississippi 2013•2oi7
balesq n,citvofdubuque.org
Office Hours: 8:00 ANI—5:00 PVI,T-W-Th
8:00 AM— 12:00 P�I,F
AGENDA LETTER
April 15, 2026
Mayor and Members of the City Council President of the Board of Directors
of the City of Dubuque Northeast lowa Community College
City Hall P.O. Box 400
50 West 13th Street Calmar, IA 52132
Dubuque, IA 52001
Chairperson of the Chairperson of the Board of Trustees
Dubuque County Board of Supervisors Dubuque County Hospital
Dubuque County Courthouse Sunnycrest Manor
720 Central Avenue 2375 Roosevelt Street
Dubuque, IA 52001 Dubuque, IA 52001
Chairperson of the School Board Chairperson of the Council of the
Dubuque Community School District Dubuque County Agricultural Extension
Central Administration Offices Service
2300 Chaney Road 14858 West Ridge Lane, Suite 2
Dubuque, IA 52001 Dubuque, IA 52003
Chairperson of the Conference Board
of the City of Dubuque
City Hall
50 West 13th Street
Dubuque, IA 52001
RE: Hy Vee Inc vs. City of Dubuque Board of Review
2025 Property Tax Appeal
District Court for Dubuque County Case No. EQCV117400
Enclosed is a copy of the Stipulation of Settlement regarding a tax assessment appeal
filed by Hy-Vee, Inc. with the District Court for Dubuque County. lowa Code Sec. 441 .44
requires that the Stipulation of Settlement be served upon each of you.
Page 135 of 668
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There �s one praperty that ts fihe subjecfi of this appeal. The appeal is far the January 1, _
2025, assessed value.
Deta9ls of Property _
The property is located at 300 and 400 S Locust Street, Dubuque fowa, and is owned and �
o��r�ted by Hy Vee ��permark�fi �n� ��nveni�nce Store. The land area of th� property
is 7.51 acres and is located between South Lacust and Harrison Sfireefis on fihe saufiheast �
side of Dubuque. lt is improved with(3) 1-story buildings: a 2005-built 77,526 square foot
supermarkefi, a 2006-built 2,409 square foofi convenience store and 2022-built 1,152
square foot drive-up kiosk. ;
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2025 Appeal , - ;
Hy Vee filed a profiest with the City of Dubuque Board of Review in Apri4 2025 appealing
-to-th.e_202.�_ass�ssm�n#-af�$.�,.3.5_8.,4��_._T_he r�r_i4.r_�Il�4�a.s.se��men�w�s$Z,154,QQ0,The _
profiesfi clairned the market value fio be $4,679,200: After presenting evidence during the, -
Board of Review hearing, tk�e.pefiitioner requested a value of$7,976,800. Th`e Board did
nofi change the 2025 �alue. Hy Vee filed a Districf Court appeal. ;
NOTE
In May 2025, the property was re-platted into two contiguous parcels. 4�0 Soufih Locusfi ;
Street, a 0.83-acre parcel that contains the convenience s#ore and 3Q0 South ,L.ocust ;
Street, a 6.68-acre parcel confiairiing�the grocery sfiore and drive-up kiask building.
�
Proposed Settlement . ;
After each party submitted� appraisals, discussion ensued befiween fihem regarding a �
settlement. The.,parties have reached a proposed settlement agreement. The tentative �
settlemenfi is for an assessed value fior January 1, 2025, and January 1, 2026, of
$7,391�,500�for`300 South Loeust Sfreet while leaving the value of 400 South Locust�treet
to remain.at $1,069,600. `
Pursuanfi to the Stipulatian of Settfemenfi the appeaf will be dismissed, and the assessed
value of 300 S Locust St. will be adjusted to $7,391,�0�for 2�25 and 2026.
The value #or 2025 and 2�26-of 3Q0 S Lacust St. will be apportioned as follows:
L.artd $1,128,600
Buflding �6,262,90��
Total Value $7,39�1,500
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Page 136 of 668
The proposed settlement will be presented to the lowa District Court for Dubuque Gounty
after fiour�een (i4j days from the daie indicated on ihe attacned ivotice of Voluntary
Settlement. If there are any objections to the settlement they should be made known to
the Court prior to that time. If you have any questions about the proposed settlement,
please contact �ity Assessor�Tr�y Patzner at �563) 589-4416.
Very sincerely,
�-
B rry A. Lindahl, Esq.
Senior Counsel
Enclosure
Attachment
cc: Michael C. Van Miliigen, City Manager
Adrienne N. Breifelder, City Clerk
Troy Patzner, City Assessor
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Page 137 of 668