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 Hogenson, Joe Baltich, Jeremy Hurd and Interim County Auditor Ronelle Radle. Members absent: Commissioner Rick Goutermont All actions have been approved by unanimous yea vote, unless otherwise stated.
In attendance, Lake County Assessor Gregg Swartwoudt, Appraiser Supervisor Noah Mittlefehldt, Appraisers Andrew Fellows, Jessica Carr and Appraiser Administrative Assistant Janel Cook.
Meeting called to order by Commissioner Sve. Oath was administered by Judge Steven Hanke.
MOTION HURD, SECOND BALTICH – Elect Commissioner Rich Sve as Chairperson of the 2026 Board of Appeal and Equalization.
MOTION HURD, SECOND BALTICH – Elect Commissioner Rick Hogenson as vice chairperson of the 2026 Board of Appeal and Equalization.
MOTION HURD, SECOND HOGENSON – Elect Interim Auditor Ronelle Radle as secretary of the 2026 Board of Appeal and Equalization.
Commissioner Sve outlined the purpose and procedure for the Lake County Board of Appeal and Equalization Meeting. Interim Auditor Radle verified that the Notice of the meeting had been published and posted.
Appraiser Supervisor Mittlefehldt provided an overview of the assessment process and the 2026 sales study period of October 1, 2024 – September 30, 2025.
Reviewed agenda of taxpayers/property owners who had made appointments, written correspondence received and walk-in appointments.
Appellant: Leblanc Brothers Owner Wade LeBlanc appeared before the board regarding the valuation of parcel 22-7401- 32377. Assessor recommended value 484,800. Reviewed the assessment of commercial fuel tanks in local and neighboring markets. Board to hear other scheduled appellants prior to decision.
Appellant: Daniel & Carol Weiler Owners appeared before the board regarding the valuation of parcel 21-7544-00090. Assessor recommendation after local board/ open book meeting is 806,500. Review of comparable sales, shoreline and unit blueprint.
MOTION BALTICH, SECOND HURD – Support assessor recommended value $806,500. Opposed: Hogenson
Appellant: Wagon Wheel Campsites Owner Judy Beardsley appeared before the board regarding the classification of parcel 25-5211-21330, assessed as Commercial 3a. Review of recreation and rentals offered.
MOTION BALTICH, SECOND HURD – change class to Resort 4c(1) SRR Commercial
Appellant: Paul Hammon & Suzanne Rand Owners appeared before the board regarding the valuation of parcel 21-7544- 00190. Assessor recommendation after local board/open book meeting is 710,600. Review of unit amenities and floor plan. Assessor to review unit square footage and appraisal provided by appellant. Hold decision for reconvene meeting.
Appellant: Brian & Sandra Golob Owners appeared before the board regarding the valuation of parcel 21-7544-00010. Assessor recommendation after local board/ open book meeting is 950,700. Review of comparable sales and unit square footage. Assessor to review unit square footage and appraisal provided by appellant. Hold decision for reconvene meeting.
Appellant Jessica & Jesse Wartman Owners appeared before the board regarding the valuation of parcel 22-7401-30020. Assessor recommended value 786,200. Reviewed land values, new construction adjustments and depreciation rates.
MOTION HOGENSON, SECOND HURD – No Change. Assessed value $786,200.
Appellant: Jeff & Julie Graen Owners appeared before the board regarding the valuation of parcel 21-7544-00120. Assessor recommendation after local board/ open book meeting is 783,900. Reviewed comparable sales and unit attributes. Assessor to review unit square footage and appraisal provided by appellant. Hold decision for reconvene meeting.
Appellant: Red Door Properties Owner Jarrett Mickelson appeared before the bord regarding the valuation of parcel 23-7660-05105. Assessor recommendation after local board/open book meeting is 264,600. Reviewed property condition, comparable sales and changes to valuation of Two Harbors commercial property.
MOTION BALTICH, SECOND HURD – Support assessor recommended value of $264,600.
Appellant: Richelle & William Peterson Owners appeared before the board regarding the valuation of parcel 23-7660- 05012, 05020. Assessor recommendation after local board/open book meeting is 332,100. Reviewed property location, age, updates and comparable sales.
MOTION HOGENSON, SECOND HURD – reduce building value to 295,000. Total assessed value $328,100. Appellant: Jordahl Properties LLC Owners Amy & Jason Jordahl appeared before the board regarding the valuation of parcel 23-7660-05095. Assessor recommendation after local board/open book meeting is 462,200. Reviewed buildings unique construction, location and sales data. MOTION HOGENSON, SECOND BALTICH – reduce building value to 394,000.
Total assessed value $444,400.
Appellant: Leblanc Brothers parcel 22- 7401-32377
MOTION HOGENSON, SECOND HURD – No change. Assessed value $484,800.
Local Board Results and Appraiser recommendations
MOTION BALTICH, SECOND HURD – accept all adjustments as presented.
MOTION HURD, SECOND BALTCH – Recess meeting at 10:29 pm
Reconvene Meeting to be held June 23, 2026, at 4:00 pm
June 23, 2026
Pursuant to statute, the Board of Appeal and Equalization in and for Lake County met in reconvened session in the Lake County Service Center, Split Rock River Room in the City of Two Harbors, Minnesota at 4:00 pm.
Members present: Commissioners Rich Sve, Rick Hogenson, Joe Baltich, Rick Goutermont and Interim County Auditor Ronelle Radle.
Members absent: Commissioner Jeremy Hurd
All actions have been approved by unanimous yea vote, unless otherwise stated.
In attendance, Lake County Assessor Gregg Swartwoudt, Appraiser Supervisor Noah Mittlefehldt, Appraisers Andrew Fellows, Jessica Carr and Appraiser Administrative Assistant Janel Cook
Appellant: SBC Properties LLC Owner Sue Bott appeared before the board regarding the valuation of parcel 23-7660- 11010. Assessor recommendation after local board/open book meeting is 297,200. Reviewed market values, lease rates and Two Harbors commercial land values. MOTION GOUTERMONT, SECOND BALTICH – reduce building value to 230,400, Total assessed value $267,200.
Appellant: Paul Hammon & Suzanne Rand parcel 21-7544-00190 After review of square footage and appraisal, assessor recommends no change. MOTION BALTICH, SECOND GOUTERMONT – support assessor recommended value $710,600.
Appellant: Brian & Sandra Golob parcel 21-7544-00010 After review of square footage and appraisal, assessor recommends no change. MOTION GOUTERMONT, SECOND BALTICH – support assessor recommended value $950,700.
Appellant: Jeff & Julie Graen parcel 21- 7544-00120 After review of square footage and appraisal, assessor recommends no change. MOTION SVE, SECOND BALTICH – support assessor recommended value $783,900.
Appellant: CALM Properties LLC. Appellant could not appear and submitted written comments. Assessor recommendation after local board/open book meeting is 335,100. Reviewed property use and assessment rates.
MOTION GOUTERMONT, SECOND BALTICH – support assessor recommended value $335,100.
Appellant: Leblanc Brothers Owner Wade Leblanc appeared before the board regarding the valuation of parcel 22-7401-32377. Reviewed large fuel tank assessment methods. Board to review with Minnesota Department of Revenue. Hold decision for second reconvene meeting.
MOTION GOUTERMONT, SECOND HOGENSON – Recess meeting at 6:46 pm
Reconvene Meeting to be held June 30, 2026, at 2:00 pm
June 30, 2026
Pursuant to statute, the Board of Appeal and Equalization in and for Lake County met in reconvened session in the Lake County Service Center, Split Rock River Room in the City of Two Harbors, Minnesota at 2:00 pm.
Members present: Commissioners Rich Sve, Rick Hogenson, Joe Baltich, Rick Goutermont and Interim County Auditor Ronelle Radle.
Members absent: Commissioner Jeremy Hurd
All actions have been approved by unanimous yea vote, unless otherwise stated.
In attendance, Lake County Assessor Gregg Swartwoudt, Appraiser Supervisor Noah Mittlefehldt, County Administrator Matthew Huddleston
Appellant: Leblanc Brothers Owner Wade Leblanc appeared before the board regarding the valuation of parcel 22-7401- 32377. Reviewed meeting with Minnesota Department of Revenue and valuation of large commercial storage tanks.
MOTION HOGENSON, SECOND BALTICH – rescind June 16, 2026, motion of No Change.
MOTION HOGENSON, SECOND BALTICH – amend tank capacity valuation rate to $1/gal. Total assessed value $316,000.
Board adjustment to commercial storage tanks
MOTION GOUTERMONT, SECONG BALTICH – amend the per gallon assessment rate for commercial storage tanks within county to $1/gal.
No additional appellants, unresolved open book appeals or correspondence to be reviewed by the Board.
MOTION HOGENSON, SECOND BALTICH adjourn the Lake County 2025 Board of Appeal and Equalization meeting at 2:31pm.
Lake County 2026 Board of Appeal and Equalization adjourned on June 30, 2026, at 2:31 pm
Approved:
Rich Sve
Chairman, 2026 Lake County Board of Appeal and Equalization
Attest:
Ronelle Radle
Lake County Auditor/Treasurer
Northshore Journal: July 24, 2026
