GNZ Property Tax AppealsCity of Dubuque
Consent Items # 15.
ITEM TITLE:
SUMMARY:
SUGGESTED DISPOSITION:
ATTACHMENTS:
Description
❑ Staff Memo
Copyright 2014
GNZ Property Tax Appeals
City Attorney advising that the petitioners for the GNZ Properties and
Housing Cooperative have withdrawn their property tax appeals.
Suggested Disposition: Receive and File
Type
Staff Memo
Barry 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
City Hall
13th & 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
City Hall
13th & Central
Dubuque, IA 52001
Dubuque
kittrl
All-Amenca City
THE CITY OF
DUB
E
1 1 1 I 5?-u'e-
2007
October 8, 2014
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: GNZ Properties vs. Dubuque City Board of Review
2013 Tax Appeals — Case No's. 13-104-0576 — 0658
2014 Tax Appeals — Case No's. 14-104-0122 — 0204
GNZ Housing Cooperative vs. Dubuque City Board of Review
2013 Tax Appeals — Case No's. 13-104-0220 — 0223
2014 Tax Appeals — Case No's. 14-104-0118 — 0121
Dear Chairpersons, Mayor and President:
The Dubuque City Board of Review recently was able to have 87 property assessment
appeals withdrawn at the Property Assessment Appeal Board (PAAB) for the 2013 and
2014 assessment years. The appeals involved GNZ Properties and GNZ Housing
Cooperative.
The GNZ Properties appeal involved 83 condominiums on Wingate Drive. The
condominiums on Wingate Drive were protested to the Board of Review in 2013. Thirty-
five of the condominiums were completely finished and another forty-eight were almost
completely done. The condominiums varied in value from $108,010 to $132,670. The
total assessed value of the condominiums in 2013 is $11,405,690. The petitioners
request to the Board of Review was to reduce the 2013 total property assessment to
$6,217,633, a reduction of $5,188,057. The Board of Review denied the request in May
of 2013 and the petitioners filed an appeal to the PAAB.
The 2014 assessment for the 83 condominiums is $12,091,730, an increase in value of
$686,040. The increase in value is due to the completion of the unfinished units from
the previous year. The units vary in value from $128,610 to $132,670. The petitioners
requested a reduction in the 2014 assessment to $6,650,493, a reduction of
$5,441,237. The Board of Review denied the request in May of 2014 and the petitioners
filed an appeal to PAAB.
The Board of Review hired Tom Howe of Kane Appraisals and Brad Brissey to perform
appraisals on the condominiums for the PAAB hearing which was set for December 2,
2014. Their appraisals showed a market value for the individual units of $135,000 and
$131,000.
The petitioners represented by Richard Millspaugh of the Kansas City firm of Savage &
Browning withdrew their appeals on October 1, 2014, the date we were to exchange
appraisals.
GNZ Housing Cooperative also appealed four apartment buildings located in Dubuque.
The protested properties are at 2960, 2970, and 2980 Wildwood and 2825
Pennsylvania. Information about the properties is listed below.
ADDRESS
# OF APARTMENTS
2013-14 ASSESSED
VALUE
PETITIONED VALUE
2960 Wildwood
6
$221,110
$120,000 and $121,611
2970 Wildwood
6
$230,080
$120,000 and $126,544
2980 Wildwood
4
$161,560
$ 80,000 and $ 88,858
2825 Pennsylvania
16
$560,820
$270,000 and $308,451
The Board of Review denied the petitions for both 2013 and 2014. The petitioner
appealed those decisions to PAAB for both 2013 and 2014. The Board of Review hired
Tom Howe with Kane Appraisals and Shane Hartzler with Rally Appraisal to supply the
Board with appraisals.
The following shows the results of the appraisals.
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ADDRESS
ASSESSED VALUE
HOWE APPRAISAL
HARTZLER APPRAISAL
2960 Wildwood
$221,110
$245,000
$280,000
2970 Wildwood
$230,080
$251,500
$293,000
2980 Wildwood
$161,560
$170,000
$185,000
2825 Pennsylvania
$560,820
$565,000
$591,000
The petitioners represented by Richard Millspaugh with the Kansas City firm of Savage
& Browning withdrew their appeals on October 1, 2014, the date we were to exchange
appraisals.
If the petitioners had been successful on their appeals for 2013 the tax loss would have
been $93,206. The tax loss for 2014 assessments would have been $97,756.
The Board of Review spent $11,850 on appraisals to support our position in case the
appeals had gone to a hearing with PAAB. The City Attorney's office and the City
Assessor's office spent many hours preparing documents and files for the hearings with
PAAB. We are very proud to tell you our work has paid off and there will be no value
change or tax Toss for the 2013 and 2014 assessment years.
If you have any questions about these appeals, please contact City Assessor, Rick
Engelken at (563)-589-7800.
Very s;; cerely
x
arry A. Lindahl, Esq.
City Attorney
BAL/tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Kevin Firnstahl, City Clerk
Rick Engelken, City Assessor
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