Tax Appeal 2009 Stipulation of SettlementBarry A. Lindahl, Esq.
City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001-6944
(563) 583-4113 office
(563)583-1040 fax
balesq@cityofdubuque. org
Mayor and Members of the City Council
of the City of Dubuque
Cit~ Hall
13t & Central Avenue
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
Cit~ Hall
13t & Central
Dubuque, IA 52001
Dubuque
~}
' ~ ~, r
zoos
December 14, 2009
THE CITY OF ~ -" ,
L UB~~ E
s`~-
President of the Board of Directors
Northeast Iowa Community College
P.O. Box 400
Calmar, IA 52132
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
14742 Hwy. 20 West, Suite 2
Dubuque, IA 52003
RE: Richard V. & Charlene L. Hansel Living Trusts vs. Dubuque City Board of
Review - 2009 Property Tax Protest, State of Iowa Property Assessment -
Docket No. 09-104-0103
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of a tax assessment appeal. Iowa
Code §441.44 requires that the Stipulation of Settlement be served upon each of you.
The property that is the subject of this appeal is a vacant lot located with frontage on
both Cedar Cross Road and Lake Ridge Drive, Dubuque, Iowa, Assessor's Parcel No.
1034101019.
The Dubuque City Assessor's Office valued the property for January 1, 2009 at
$714,000. The property was subject to a three year platting law limitation that had
locked in the value at $66,300 for 2008.
The Hansel Living Trust is represented by Jeff Hansel. Mr. Hansel filed a protest with
the Dubuque City Board of Review claiming his property was over assessed based on
comparable properties. Mr. Hansel also feels the property should instead be valued at
$287,250 due to access problems and because a large amount of the property is fill
ground or unusable. The Board of Review upon deliberation felt Mr. Hansel's arguments
had some validity and reduced his property to $522,750.
Mr. Hansel then filed a protest with the Property Assessment Appeal Board claiming his
assessment was excessive considering comparable properties and the market value of
his property. He requested his property be reduced to $287,250. The City Assessor's
Office acting for the City Board of Review hired Tom Howe, a licensed appraiser, to find
the correct value for the property. Mr. Howe reviewed multiple sales and reached a
value conclusion of $335,000.
With this knowledge the City Assessor's Office acting on behalf of the City Board of
Review offered a settlement offer of $335,000 to the petitioner. The petitioner accepted
the offer but expressed his desire that the value be lowered.
The settlement amount is the value that the certified appraiser reached. This is
consistent with Property Assessment Appeal Board decisions the past few years.
The settlement will result in a loss of tax dollars of $6,518 but does represent an
increase of $9,328 over the prior year.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $335,000 for Parcel No. 1034101019 for January 1,
2009.
The proposed settlement will be presented to the Property Assessment Appeal Board
after 14 days from the date indicated on the attached Notice of Voluntary Settlement. If
there are any objections to the proposed settlement, they should be made know to the
City Assessor prior to that time.
If you have any questions about the proposed settlement, please contact City Assessor,
Rick Engelken at (563)-589-4416.
BAL/tls
Very ~~ erely
~arry A. Lindahl, Esq''
pity Attorney
2
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
3
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 09-104-0103
Parcel No. 10-34-101-019
IN THE MATTER OF
Richard V. & Charlene L. Hansel Living Trusts,
Petitioner-Appellant,
vs.
Dubuque City Board of Review,
Respondent-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 Dubuque City 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 State Of Iowa
Property Assessment Appeal Board for approval after fourteen days from the
date of this Notice.
Dated this 14th day of December, 2009.
Dubuque City Board of Review,
Respondent~p~ellee
By
Bar~y A. Lindahl, Esq., City Attorney
Sui a 330, Harbor View Place
30~ Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the Board of Review
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 09-104-0103
Parcel No. 10-34-101-019
IN THE MATTER OF
Richard V. & Charlene L. Hansel Living Trusts,
Petitioner-Appellant,
vs.
Dubuque City Board of Review,
Respondent-Appellee.
STIPULATION OF SETTLEMENT
Appellant Jeffrey Hansel, Trustee for the Richard V. & Charlene L. Hansel Living
Trusts, and Appellee Dubuque City Board of Review, state to the State of Iowa
Property Assessment Appeal Board that the pending litigation with regard to the
tax assessment for the following-described property as of January 1, 2009:
Parcel No. 10-34-101-019
has been settled and agreed upon as follows:
Valuation:
Land
$335,000.00
It is further agreed that upon entry of a Property Assessment Appeal
Board Order confirming the above settlement, the above pending litigation shall
be dismissed with prejudice.
Dated this ~~ day of ttm6tR , 2009.
JEFFREY HANSEL, TRUSTEE
o ~ n~,~~
DUBUQUE~JTY BOARD
OF REV
by:
Barry A. Lindahl, Esq.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the
Board of Review