Property Tax Appeal Settlements - Pape Grain Company Copyright 2014
City of Dubuque Consent Items # 13.
ITEM TITLE: Property Tax Appeal Settlements - Pape Grain Company
SUMMARY: City Attorney recommending approval of three property tax
appeal Stipulations of Settlement for properties owned by
Pape Grain Company.
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Approve
ATTACHMENTS:
Description Type
Staff Letter to Tabng Bodies Staff Memo
EPAP Stipulation of Settlement Supporting Documentation
EPAP Notice of Voluntary Settlement Supporting Documentation
Pape 410C Stipulation of Settlement Supporting Documentation
Pape 410C Notice of Voluntary Settlement Supporting Documentation
Pape 411C Stipulation of Settlement Supporting Documentation
Pape 411C Notice of Voluntary Settlement Supporting Documentation
Barry A. Lindahl,Esq. Dubuque THE C
City Attorney
Suite 330, Harbor View Place �City DUIB
300 Main Street All-America aTE
Dubuque,Iowa 52001-6944 1 I V(563)583-4113 office Masterpiece on the Mississippi
(563)583-1040 fax
balesq@cityofdubuque.org 2007.2012•2013
December 17, 2015
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
13th & 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 14742 Hwy. 20 West, Suite 2
Dubuque, IA 52001 Dubuque, IA 52003
Chairperson of the Conference Board
of the City of Dubuque
City Hall
131h & Central
Dubuque, IA 52001
RE: Pape Grain Company vs. Dubuque City Board of Review
2015 Tax Appeals — Docket No's. 2015-104-00410C and 2015-104-00411 C
EPAP INC vs. Dubuque City Board of Review
2015 Tax Appeal — Docket No. 2015-104-00408C
Enclosed are copies of the Stipulations of Settlement regarding three tax assessment
appeals filed by Pape Grain Company and EPAP INC. Iowa Code 441.44 requires that
the Stipulations of Settlement be served upon each of you.
There are three properties that are the subject of these appeals.
Current Pape Transfer Offices
The first property is the Pape Transfer property located at 1080 East 12th Street, parcel
number 1119303005. This property is home to the Pape Transfer offices. The property
sits on 2.968 acres and has a concrete tilt-up building with a 2 story office addition with
3520 square feet on each floor. The second floor of the office building is not currently
used or totally finished. The building also has a truck maintenance shop that occupies
4224 square feet and a truck wash area that occupies another 1920 square feet. The
building was constructed in 1996.
The assessed value for 2015 was $900,760 before an equalization order from the Iowa
Department of Revenue raised all commercial property in the City of Dubuque by 12%.
The equalization order increased the Pape Transfer property value to $1,008,851. Pape
Grain filed a protest with the Board of Review in May of 2015 requesting that the value
be reduced to $675,570 based on comparable sales. The Board of Review denied this
request and Pape Grain appealed the assessment to the Property Assessment Appeal
Board (PAAB). Pape Grain appealed its assessment again in October of 2015 after the
12% commercial equalization order.
Original Pape Transfer Office
The second property is the original Pape Transfer property located at 1130 East 12th
Street, parcel number 1119326002. This property is home to the original Pape Transfer
offices. It has a land size of/2 acre and it has a metal over steel building that has 9,800
square feet under roof. The building has a 12' eave height on '/2 of the building and a
24' eave height on the rest of the building. The building was constructed in 1969.
The assessed value for 2015 was $187,120 before an equalization order from the Iowa
Department of Revenue raised all commercial property in the City of Dubuque by 12%.
The increase order raised the 2015 assessment on this parcel to $209,574. Pape filed a
protest in May of 2015 with the Board of Review requesting the value be reduced to
$140,340, based on comparable sales. The Board of Review denied this request and an
appeal was filed with PAAB. Pape Grain appealed its value again in October of 2015
after the 12% equalization order.
Vacant Lot
The third property is a vacant lot next to the other two parcels in the name EPAP INC,
parcel number 1119303004.
2
The assessed value for 2015 was $83,380 before an equalization order from the Iowa
Department of revenue raised all commercial property in the City of Dubuque. The
property is used for parking semi-trailers. The increase order raised the 2015 property
value to $93,386 for this parcel. EPAP filed a protest with the Dubuque City Board of
Review in the spring of 2015 requesting the value be reduced to $62,475. The Board of
Review denied this request and an appeal was filed with the PAAB. EPAP appealed its
property value again in the fall of 2015 after the equalization order.
Appraisal
Bob Felderman prepared an appraisal for Pape on July 30, 2015. (The Board of Review
tried but was unable to hire Bob Felderman for this appraisal since he had already done
the appraisal for Pape.) The appraised value was $1,034,000 for the two Pape Transfer
offices and $128,000 for the vacant parcel assuming no contamination, for a total
appraised value of$1,162,000.
Based on the recommendation of the City Assessor, the City Board of Review and Mr.
Loras Pape have agreed upon an assessed value of $1 ,094,000, which is $77,260 less
than the original assessment. It is also $215,615 above what Pape had requested in its
protest to the Board.
The agreed assessed value of $1,094,000 was arrived using Mr. Felderman's appraisal
and adjusting the vacant lot value for contamination.
The state equalization order raised the assessed value for the three property values to
$1,311,811.
The settlement will result in a reduction in assessed value of $77,260 for the 2015
assessment year from the 2014 assessment, and will result in a tax loss of $2,296 for
the upcoming year from the previous year.
Pursuant to the Stipulation of Settlement, these appeals will be dismissed and the
assessed values will be adjusted as follows:
Current Pape Transfer Offices (for parcel 1119303005)
$852,930 for the 2015 assessment year. The value will be allocated as follows:
• land value of $248,970
• building value of$603,960
Original Pape Transfer Offices (parcel 1119326002)
$181,070 for the 2015 assessment year. The value will be allocated as follows:
• land value of $62,500
• building value of$118,570
Vacant Lot (parcel 1119303004)
$60,000 for the 2015 assessment year (land only)
3
Summary of Values
Current Pape Transfer Original Pape Transfer Vacant Lot
Offices (1119303005) Offices (1119326002) (1119303004)
Current Assessed Value $1,008,851 $209,574 $93,386
Pape Requested Value $675,570 $140,340 $62,475
Appraised Value $1,034,000 Included with Parcel $128,000
for both 1119303005 if not contaminated
Agreed Assessed Value $852,930 $181,070 $60,000
The proposed settlement will be presented to the PAAB after fourteen 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 PAAB prior to that time.
If you have any questions about the proposed settlement, please contact City Assessor,
Rick Engelken at (563)-589-7800.
VeK rely,
rry A. Lindahl, Esq.
ity Attorney
Enclosure
cc: Michael C. Van Milligen, City Manager
Kevin Firnstahl, City Clerk
Rick Engelken, City Assessor
F:\USERS\tsteckle\Lindahl\Tax Appeals\Pape Grain Company&EPAP Inc 2015\ChairperMayorPres_AGENDA_121715.doc
4
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2015-104-00408C
Parcel No. 1119303004
EPAP INC,
Appellant,
vs.
CITY OF DUBUQUE BOARD OF REVIEW,
Appellee.
STIPULATION OF SETTLEMENT
Appellant EPAP Inc., 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, 2015:
Parcel No. 1119303004
has been settled and agreed upon as follows:
Valuation:
Land $60,000.00
Building n/a
Total $60,000.00
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 ['&'L—day of 2015.
EPAP INC. CITY OF UBUQUE BOARD OF REVIEW
1
By: By:
Lo ape arry A. Lindahl, Esq.
1080 East 12th Street Suite 330, Harbor View Place
Dubuque, IA 52001 300 Main Street
Dubuque, IA 52001
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2015-104-00408C
Parcel No. 1119903004
EPAP INC,
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 after fourteen days from the date of this
Notice.
Dated this 18th day of December, 2015.
City of Dubuqu oard of Review,
Appellee
By
Bar A. Lindahl, Esq., City Attorney
Suit 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2015-104-00410C
Parcel No. 1119303005
PAPE GRAIN COMPANY,
Appellant,
vs.
CITY OF DUBUQUE BOARD OF REVIEW,
Appellee.
STIPULATION OF SETTLEMENT
Appellant Pape Grain Company, 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, 2015:
Parcel No. 1119303005
has been settled and agreed upon as follows:
Valuation:
Land $248,970.00
Building 603,960.00
Total $852,930.00
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 1��Iay of �� , 2015.
PAPE GRAIN COMPANY CITY OF D QUE BOARD OF REVIEW
1
By: By:
Lora� P-pe fry'A. Lindahl, Esq.
1080 East 12th Street cite 330, Harbor View Place
Dubuque, IA 52001 300 Main Street
Dubuque, IA 52001
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2015-104-00410C
Parcel No. 1119303005
PAPE GRAIN COMPANY,
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 after fourteen days from the date of this
Notice.
Dated this 18th day of December, 2015.
City of Dubuque Board of Review,
Appellee
By
B .ry A. Lindahl, Esq., City Attorney
S e 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2015-104-00411 C
Parcel No. 1119326002
PAPE GRAIN COMPANY,
Appellant,
vs.
CITY OF DUBUQUE BOARD OF REVIEW,
Appellee.
STIPULATION OF SETTLEMENT
Appellant Pape Grain Company, 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, 2015:
Parcel No. 1119326002
has been settled and agreed upon as follows:
Valuation:
Land $62,500.00
Building $118,570.00
Total $181,070.00
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 Q�Kday of {-CX'�f(Z , 2015.
PAPE GRAIN COMPANY CITY OF D BUQUE BOARD OF REVIEW
1
By: By:
:;z7
A. Lindahl, Esq.
1080 East 12th Street Suite 330, Harbor View Place
Dubuque, IA 52001 300 Main Street
Dubuque, IA 52001
IOWA PROPERTY ASSESSMENT APPEAL BOARD
PAAB Docket No. 2015-104-00411 C
Parcel No. 1119326002
PAPE GRAIN COMPANY,
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 after fourteen days from the date of this
Notice.
Dated this 18th day of December, 2015.
City of Dubuqu and of Review,
Appellee
1
By
Barry A. Lindahl, Esq., City Attorney
Suit 30, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113