STATE OF MINNESOTA TWO HARBORS, MN COUNTY OF LAKE JUNE 16, 2025
Pursuant to statute, the Board of Appeal and Equalization in and for Lake County met in session the Lake County Service Center, Split Rock River Room in the City of Two Harbors, Minnesota at 5:00 pm.
Members present: Commissioners Rich Sve, Rick Goutermont , Rick Hogenson, Joe Baltich, Jeremy Hurd and Interim County Auditor Ronelle Radle.
Members absent: None
All motions will be voted on by roll-call.
Lake County Assessor Gregg Swartwoudt, Appraiser Supervisor Noah Mittlefehldt, and Appraisers Andrew Fellows, Jessica Carr and Joseph Jacobs were also in attendance.
Commissioner Sve called the meeting to order. Oath administered by Tammy Schleret, Operations Supervisor for the 6th Judicial District Court.
Commissioner Sve asked for nominations for chairperson of the 2025 Board of Appeal and Equalization. Motion by Hurd, second by Baltich to elect Rich Sve as chairperson of the 2025 Board of Appeal and Equalization. Motion carried by unanimous yea vote of all members present. Absent: None
Chairman Sve called for nominations for vice chairperson. Motion by Hurd, second by Baltich to elect Rick Goutermont vice chairperson of the 2025 Board of Appeal and Equalization. Motion carried by unanimous yea vote of all members present. Absent: None
Chairman Sve called for nominations for Secretary. Motion by Goutermont, second by Hogenson, to elect Ronelle Radle secretary of the 2025 Board of Appeal and Equalization. Motion carried by unanimous yea vote of all members present. Absent: None
Introductions were made.
Commissioner Sve outlined the purpose and procedure for the Lake County Board of Appeal and Equalization Meeting. Chief Deputy Auditor Radle verified that the Notice of the meeting had been published and posted.
Review agenda of taxpayers/property owners who had made appointments: 3 appointments were scheduled. Review of any written correspondence received: none. Walk-in appointments: none.
Appraiser Supervisor Noah Mittlefehldt provided an overview of the 2025 assessment process. Legislative changes include an increase to the Homestead Market Value Exclusion amounts, increase of the Taconite Homestead Credit to a maximum of $515.00 and updates tax forfeiture sale procedures. The 2025 sales study period from October 1, 2023 – September 30, 2024 showed a slight increase in sales over the previous year with the largest increase seen in vacant land sales. Neighborhood and time trend adjustments were reviewed, and jurisdictional comparisons given for the last 5 assessment years of new construction, re-value areas, market value and tax base.
Chairperson Sve reviewed the appeal process for the scheduled appointments.
Appellant: Wagon Wheel Campsites Judy Beardsley, owner, appeared before the Board regarding the classification of parcel 25-5211-21330. Current recommended classification is 3a Commercial. Owner believes the classification of the property should be (Commercial) Resort. Ms. Beardsley clarified the property has 30 camping sites. Operations include site rentals, boat storage, kayak rentals and sale of ice and other supplies. The property cannot offer a boat launch. Operations are seasonal and the business does not operate in the winter months. Appraiser Supervisor Mittlefeldt reviewed the Appraisers Summary Report. The property classification was changed from Commercial Resort to Commercial during the 2024 countywide reappraisal of resorts. The recommended classification is Commercial as the subject does not offer the required recreational activities as specified by the State of Minnesota for a qualifying Commercial Resort. The 2011 clause allowing qualification for properties in a city or township with a population less than 2,500 and having a state managed trail cannot be applied as the subject exceeds the 20 rental unit maximum. Commissioners questioned the types of recreational activities that can be considered. Assessor Swartwoudt stated statute defines recreational activities as renting ice fishing houses, boats and motors, snowmobiles, downhill or cross-country ski equipment; providing marina services, launch services, or guide services; or selling bait and fishing tackle. Commissioners discussed types of recreational activities provided by the subject’s location and the addition of kayak rentals by the owner.
Motion by Hurd, Second by Goutermont to classify property as a Commercial Resort. Motion carried by a unanimous yea vote of all members present. Absent: None
Appellant: Leblanc Brothers Wade Leblanc, owner, appeared before the board regarding the valuation of parcels 22-7401-32405, 32410, 32377. Appellant believes the land value is high in comparison to other commercial properties in the nearby Silver Bay Business Park. In addition, the subject property contains bulk fuel storage tank valued higher than similar tank located in neighboring counties. Appraiser Supervisor Mittlefeldt reviewed the Appraiser Summary Report. The subject was reappraised for the 2025 assessment. Commercial land and building rates were increased countywide to reflect actual median commercial sale values. After a site inspection, Assessor recommends change in building value. Additional information was provided on the price/gal rate determination used in bulk storage valuation and the use of neighborhood codes used for land valuation in defined areas. Subject site location, access and attributes were reviewed by members of the board.
Motion by Goutermont, Second by Baltich to reduce land value by 10% to $164,200. Yea: Goutermont, Baltich, Hurd, Hogenson. Nay: Sve. Motion carried. Absent: None
Appellant: Jessica & Jesse Wartman Jessica Wartman, owner, appeared before the board regarding the valuation of parcel 22-7401-30020. Ms. Wartman gave an overview of the purchase and construction of the home noting the property is a 4 bedroom slab home with basic finishings needing additional updates. Appellant noted inferior road condition and lack of view to neighboring comparable properties with similar valuations. Appraiser Jessica Carr reviewed the Appraiser Summary Report of the property reporting the types of finishes used in construction are above average for industry standards. Subject property has superior square footage to comparable sales and has been adjusted for location, road access and the unfinished construction. Sales reflect an increase in land values in subject neighborhood. Appraiser explained location adjustment applied for proximity to the Cities of Beaver Bay and Silver Bay and the use of view codes on the CAMA valuation system. Board members reviewed arial map of subject and neighboring properties.
Motion by Baltich, Second by Hurd to accept Assessor recommendation of No Change. Motion carried by a unanimous yea vote of all members present. Absent: None
Local Board Results and Appraiser Recommendations Board reviewed results of local board and appraiser recommended adjustments.
Motion by Goutermont, Second by Baltich to accept all adjustments as presented. Motion carried by a unanimous yea of all members present. Absent: None
No additional appellants, unresolved open book appeals or correspondence to be reviewed by the Board.
Motion Hurd, second by Baltich to adjourn the Lake County 2025 Board of Appeal and Equalization meeting at 7:32pm. Motion carried by unanimous yea vote of all members present. Absent: None
Lake County 2025 Board of Appeal and Equalization adjourned at 7:32pm.
Approved:
Rich Sve
Chairman, 2025 Lake County Board of Appeal and Equalization
Attest:
Ronelle Radle
Lake County Auditor/Treasurer
