Sponsor: County Assessor's Office
Title
title
Local Option Disaster Tax Abatements
end
Recommendation
recommendation
Approve the local option disaster tax abatements, and any penalty and interest, with a reduction of $10,000 or more for:
• 24-29-23-11-0026, 1650 Marion Street, Saint Paul
• 21-28-23-12-0033, 1372 St Paul Avenue, Saint Paul
end
Background and Rationale
body
In compliance with Minnesota Statutes, Section 273.1233, subdivision 1, the Ramsey County Board of Commissioners is authorized to approve Local Option Disaster Tax Abatements for taxes payable in the year the damage or destruction occurred for homestead and non-homestead properties that have met the requirements of the statute. Under Minnesota Statutes Section 273.1235, the Ramsey County Board of Commissioners is authorized to approve a Local Option Disaster Credit for taxes payable in the year following the disaster for homestead and non-homestead properties.
Two properties suffered catastrophic damage that has prevented the owners from occupying their property. Minnesota Statutes, Section 273.1233, provides that an owner of a property may apply for a tax reduction payable in the year the destruction occurs if 50% or more of the property has been unintentionally or accidentally destroyed, or destroyed by arson or vandalism by someone other than the owner. Minnesota Statutes, Section 273.1235, provides for a tax credit in the year following the destruction.
Under Minnesota Statutes Sections 273.1233 and 273.1235, the authority for final approval is granted to the County Board of Commissioners. The County Assessor Department recommends that the Ramsey County Board of Commissioners approve the properties on the attached list for a local option reduction or credit of tax, as calculated by County Assessor Department under Minnesota Statutes, Sections 273.1233 and 273.1235.
The required applications have been received, reviewed and approved by the Ramsey County Assessor and the properties are eligible for a reduction as authorized by Minnesota Statutes, Sections 273.1233 and 273.1235.
end
County Goals (Check those advanced by Action)
☐ Well-being ☒ Prosperity ☐ Opportunity ☒ Accountability
Racial Equity Impact
Language, racial or cultural issues can create barriers to access and/or to understand the abatement process. The department has allowed for property reviews to be completed by phone or email if all the necessary supportive information is provided by mail or electronically when requested. This allows for more flexibility in the service delivery for property owners who are unable to be present at their property during working hours, thus resulting in a more accurate assessment and less abatements due to potential errors. Information regarding abatements can be found on Ramsey County’s website, which can be viewed in multiple languages. The County Assessor’s department also has bilingual staff who are available to assist with questions or concerns from Hmong and Spanish speaking customers.
Community Participation Level and Impact
There is no community engagement involved with this request for board action.
☒ Inform ☐ Consult ☐ Involve ☐ Collaborate ☐ Empower
Fiscal Impact
Abatements result in a reduction in property tax revenue for Ramsey County and other taxing authorities. The reduction in total local and state property tax for the properties qualifying for tax abatement is $95,683.
Last Previous Action
On December 17, 2019, the Ramsey County Board approved a policy establishing the delegation of authority to the County Auditor/Treasurer of abatements less than $10,000 (Resolution B2019-301).
Attachments
1. July 23, 2024 County Board List_LOD