Care Initiatives Property Tax Appeal Settlement Copyrighted
March 18, 2019
City of Dubuque Consent Items # 12.
ITEM TITLE: Care Initiatives PropertyTaxAppealSettlement
SUMMARY: Senior Counsel transmitting a Property TaxAppeal
settlement advising that the Care I nitiatives property at
2835 Kaufmann Avenue be classified as residential.
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File
ATTACHMENTS:
Description Type
Staff Memo Staff Memo
Dubuque
Barry A.Lindahl, Esq. THE CTTY OF �
Senior Counsel �IF�merlC�6i�
Suite 330,Harbor View Place �������•�������
300 Main Sn•eet UB E �t����
Dubuque, [owa 52001-6944
(563)583-4113 office 2007•2012
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March 6, 2019
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
13t" & Central Avenue 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
13th & Central
Dubuque, IA 52001
RE: Care Initiatives vs. Board of Review of the City of Dubuque
2017 Property Tax Appeal
PAAB Docket No. 2017-104-00148M / Parcel No. 1015453004
A tax appeal filed by Care Initiatives for the January 1, 2017 property tax assessment has
been resolved.
Care Initiatives owns a nursing home at 2935 Kaufmann Avenue, Dubuque, lowa. For the
January 1, 2017 assessment year, the property was classified as multi-residential. Care
Initiatives claimed in its protest to the Board of Review of the City of Dubuque that the
property shou�d be classified as residential property. As a result of recent legislative
changes, residential property has a lower tax rate than multi-residential property. The
Board of Review denied the request and Care Initiatives appealed to the lowa Property
Tax Appeal Board (PAAB).
Care Initiatives filed a number of similar appeals around the state of lowa, with PAAB as
well as an appeal in the lowa District Court for Guthrie County from a ruling of the Guthrie
County Board of Review for property Care Initiatives owns in Panora, lowa. The Guthrie
County Assessor changed the classification of the property from residential to multi-
residential. Care Initiatives filed a protest from the classification to the Guthrie County
Board of Review. The Guthrie County Board of Review denied the protest and Care
Initiatives appealed from that ruling to the PAAB. The PAAB reversed the Board of Review
ruling and changed the property classification back to residential. The Board of Review
appealed that ruling to the Guthrie County District Court. PAAB stayed all other Care
Initiatives' appeals, including the Dubuque appeal, pending a ruling by the Guthrie County
District Court. The Guthrie County District Court affirmed the PAAB ruling that the
property is properly classified residential. The ruling was not appealed further by either
party
Upon review of the Guthrie County District Court ruling, we have concluded that there is
little likelihood of a different result in the Dubuque appeal because the facts and issues in
the Dubuque case are identical to those in the Guthrie County case. The other county
and city boards of review have reached the same conclusion and have agreed to
reclassify their Care Initiatives' properties as residential.
The Dubuque City Assessor, on behalf of the Board of Review of the City of Dubuque,
approved a settlement of the appeal, approved by PAAB, that the Care Initiatives property
in the City of Dubuque will be classified as residential as of January 1, 2017.
Very sinc ely,
t
/ arry A. Lindahl, Esq.
� Senior Counsel
Enclosure
cc: Michael C. Van Milligen, City Manager
Kevin Firnstahl, City Clerk
Rick Engelken, City Assessor
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