Kohl's Department Stores #985 2025 and 2026 Property Tax Appeal Stipulation of Settlement NoticeCopyrighted
August 3, 2026
City of Dubuque CONSENT ITEMS # 6.
City Council
ITEM TITLE: Kohl's Department Stores #985 2025 and 2026 Property Tax
Appeal Stipulation of Settlement Notice
SUMMARY: Senior Counsel transmitting notice of a Stipulation of
Settlement for a 2025 and 2026 property tax appeal filed by
Kohl's Department Stores for their property located at 2995
NW Arterial, Parcel No. 1017426003.
SUGGUESTED Receive and File
DISPOSITION:
ATTACHMENTS:
1. Kohls 2025 2026 Tax Settlement AGENDA Letter
2. Stipulation of Settlement —Kohl's 2025 2026 Tax Appeal
3. Notice of Voluntary Settlement_Kohls 2025 2026 Tax Settlement
Page 149 of 1281
Barry A. Lindahl, Esq.
Senior Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001-6944
(563) 583-4113 office
(563)583-1040 fax
balesq(i4itvofdubua ue.ore
Office Hours: 8:00 AM — 5:00 PM, T-W-Th
8:00 AM — 12:00 PM, F
THE CITYF
Dubuque
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Masterpiece on the Mississippi 2013.2017
AGENDA LETTER
July 23, 2026
Mayor and Members of the City Council President of the Board of Directors
of the City of Dubuque Northeast Iowa Community College
City Hall P.O. Box 400
50 West 13t" Street Calmar, IA 52132
Dubuque, IA 52001
Chairperson of the
Dubuque County Board of Supervisors
Dubuque County Courthouse
720 Central Avenue
Dubuque, IA 52001
Chairperson of the School Board
Dubuque Community School District
Central Administration Offices
2300 Chaney Road
Dubuque, IA 52001
Chairperson of the Conference Board
of the City of Dubuque
City Hall
50 West 13th Street
Dubuque, IA 52001
Chairperson of the Board of Trustees
Dubuque County Hospital
Sunnycrest Manor
2375 Roosevelt Street
Dubuque, IA 52001
Chairperson of the Council of the
Dubuque County Agricultural Extension
Service
14858 West Ridge Lane, Suite 2
Dubuque, IA 52003
RE: Kohl's Department Stores Inc vs. City of Dubuque Board of Review
2025 & 2026 Property Tax Appeal
Enclosed is a copy of the Stipulation of Settlement regarding a tax assessment appeal
filed by Kohl's Department Store Inc with the Property Assessment Appeal Board. Iowa
Code Sec. 441.44 requires that the Stipulation of Settlement be served upon each of you.
Page 150 of 1281
There is one property that is the subject of this appeal. The appeal is for the January 1,
2025 and January 1, 2026 assessed value. The January 1, 2025 assessed value is
$8,367,200.00.
Details of Property
The property is located at 2995 NW Arterial, Dubuque, Iowa, and it is owned by Kohl's
Department Store Inc. and operated as Kohl's retail store. The land area of the property
is 9.86 acres. The property was improved in 2004 with a one-story steel -framed retail
building totaling 88,406 square feet.
2025 Appeal
Kohl's filed a protest with the City of Dubuque Board of Review in April 2025 appealing
the 2025 assessment of $8,367,200.00. The prior 2024 assessment was $6,675,000.00.
After presenting evidence to the Board of Review, the petitioner requested a value of
$6,550,000.00. The Board did not change the 2025 value; Kohl's filed an appeal to the
Iowa Property Assessment Appeal Board (PAAB).
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
$7,500,000.00.
Pursuant to the Stipulation of Settlement the appeal will be dismissed and the assessed
value will be adjusted to $7,500,000.00 for the January 1, 2025 and January 1, 2026 year.
The value for 2025 and 2026 will be apportioned as follows:
Land
$2,389,500.00
Building
$5,110,500.00
Total
$7,500,000.00
The total tax loss to all taxing bodies is estimated to be $23,665.00.
The proposed settlement will be presented to the Property Assessment Appeal Board
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 Property Assessment Appeal Board prior to that time. If you have any questions about
the proposed settlement, please contact City Assessor Troy Patzner at (563) 589-7800.
Very sin,6ey6ly,
t
Bari y A. Lindahl, Esq.
Se P,
for Counsel
L%
Page 151 of 1281
Enclosure
Attachment
cc: Michael C. Van Milligen, City Manager
Adrienne N. Breitfelder, City Clerk
Troy Patzner, City Assessor
Page 152 of 1281
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2025-104-00339C & 2026-104-00393C
Parcel No. 1017426003
KOHL'S DEPARTMENT STORES #985
Appellant,
vs.
CITY OF DUBUQUE BOARD OF REVIEW,
Appellee.
STIPULATION OF SETTLEMENT
Appellant Kohl's Department Stores #985 and Appellee City of Dubuque Board of
Review state to the Iowa Property Assessment Appeal Board that the pending litigation
with regard to the tax assessment for the following -described property as of January 1,
2025 and January 1, 2026:
Parcel No. 1017426003
has been settled and agreed upon as follows:
Valuation:
Land
$2,389,500.00
Dwelling
$5,110,500.00
Total
$7,500,000.00
It is further agreed that the Valuation of $7,500,000.00 shall be effective for
January 1, 2025 and January 1, 2026.
It is further agreed that upon entry of an Iowa Property Assessment Appeal Board
Order confirming the above settlement, the above pending litigation shall be dismissed
with prejudice.
Dated this day of 2026.
Page 153 of 1281
KOHL'S DEPARTMENT STORES #985
Appellant
By:
Sarah Franklin, Esq.
CITY OF DUBUQUE BOARD OF REVIEW
Appellee
By:
Barby A. Lindahl, Esq.
Page 154 of 1281
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2025-104-00339C & 2026-104-00393C
Parcel No. 1017426003
KOHL'S DEPARTMENT STORES #985,
Appellant,
vs.
CITY OF DUBUQUE BOARD OF REVIEW,
Appellee.
NOTICE OF VOLUNTARY SETTLEMENT
TO: City of Dubuque, Iowa
County of Dubuque, Iowa
Dubuque Community School District
Northeast Iowa Community College
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to Iowa Code Section 441.44, that the
above -named Appellant and the City of Dubuque Board of Review, Appellee, 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 Iowa Property Assessment
Appeal Board for approval no sooner than fourteen (14) days from the date of this Notice.
Dated this day of �ul 12026.
CITY OF DUBUQUE BOARD OF REVIEW
Appellee.
a
By:
Barry A. Lindahl, Esq.
Suite �30, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Page 155 of 1281