Stipulation of Settlement_Pesetski_Deerwood CircleBarry 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~r 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
THE CITY OF
DUB E
~~..~'
December 5, 2007
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: A. John & Cathy A. Pesetski vs. Dubuque City Board of Review - 2007
Property Tax Protest; State of Iowa Property Assessment -Docket No.
07-104-0041
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 the A. John and Cathy A. Pesetski
property located at 2991 Deerwood Circle, Dubuque, Iowa, Assessor's Parcel
1027461010
The Dubuque City Assessor's Office revalued all residential property for 2007 and
placed a value of $274,400 on the Pesetski property. The breakdown of the value is as
follows:
Land: $ 20,000
Building: $ 254,400
Total $ 274,400
The 2007 assessed value is the first assessment for the newly-completed property.
Upon receiving notice of the 2007 assessment, A. John and Cathy A. Pesetski filed a
petition to the City of Dubuque Board of Review. The Pesetski's petition was filed
because they felt their property was not assessed fairly compared to other similar
properties. The petition was denied by the Board of Review. The Pesetski's then
appealed to the Property Assessment Appeal Board.
The Pesetski's claim their property should be assessed for $234,900 because of the
assessments of neighboring properties which they claim are comparable to their
property. The Pesetski's live in a condominium constructed in 2006 containing similar
square footage and the same materials on the exterior as the comparable neighboring
properties.
The City Assessor's Office took the position that because of upgrades to the interior of
the Pesetski's property such as granite countertops, wet bar, wood floors and in-floor
heat, the Pesetski's property is more valuable than the comparables they chose.
On October 4, 2007, Dubuque City Assessor Rick Engelken met with A. John Pesetski
to discuss their differences. Mr. Engelken reviewed Mr. Pesetski's comparable
properties and came to the conclusion that Mr. Pesetski's condominium was over
assessed when compared with his neighboring properties.
Mr. Engelken proposed a value of $264,400 for the property. In response to Mr.
Engelken's proposed value, Mr. Pesetski proposed a value of $260,000 on November 6,
2007, which Mr. Engelken rejected because he was of the opinion that he felt $264,400
was the proper assessed value for this property. Mr. Pesetski has agreed to the
$264,400 proposed assessed value.
The agreed-upon assessed value will result in a loss of tax dollars of $156 per year.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $264,400 for January 1, 2007.
The proposed settlement will be presented to the Property Assessment Appeal Board
after fourteen 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 known 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. ~
sincerely
Barry A. Lindahl, Esq.
City Attorney
BAL/tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 07-104-0041
IN THE MATTER OF
A. JOHN 8~ CATHY A. PESETSKI
Petitioner-Appellant,
vs.
DUBUQUE CITY BOARD OF REVIEW,
Respondent-Appellee.
STIPULATION OF SETTLEMENT
Appellants A. John & Cathy A. Pesetski 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, 2007:
Parcel No. DUBA 10-27-461-010
has been settled and agreed upon as follows:
Valuation:
Land $20,000
Building $244,400
Total $264,400
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. ,'~~ tt~~
Dated this ~~ day of f~W~rno~ , 2007.
A. JOHN PESETSKI
o~ e
DUBUQU~~ BOARD
OF REVI
by:
rry A. Lindahl, Esq.
ite 330, Harbor View Place
CATHY A. PESETSKI
by: -~
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the
Board of Review
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 07-104-0041
IN THE MATTER OF
A. JOHN & CATHY A. PESETSKI
Petitioner-Appellant,
vs.
DUBUQUE CITY BOARD OF REVIEW,
Respondent-Appel lee.
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 5th day of December, 2007.
Dubuque Board of Review,
Respory it-Appellee
By
harry A. Lindahl, Esq., City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the Board of Review