mics are hot. [Music] What? Okay, we'll call the uh April 28th, 2025 uh Board of Appeals and Equalization meeting to order. Make a motion to agenda. Second. Have a motion and a second to adopt the agenda. All in favor? I. Assessor's report. Mr. Mayor, council members, thanks for having me. My name is Alex Guggenberger. I'm joined here today with by Jeannie Washburn. Um she's not the signed appraiser in Ramsey, but we have a number of different meetings tonight. We've got East Bethl, uh Columbia Heights, and Fidley tonight as well. So, we've got kind of spread out all over the county here tonight. Um, I'll give you a really quick overview of the assessor's report. It's a little different than last year. Last year, last number of years, it's been more of a booklet type thing with a lot of definitions and I'm not sure anyone was really reading it. Um, so this is more designed to be a more of a presentation and then if you guys have any questions, you guys can certainly give us a ask any ask away and I'll answer any questions you have. Um, it's just more of an overview of the assessment process just because we don't get in front of you guys all that often every year. Um, so if you flip to the first page there, you can see, um, myself as county assessor, I have countywide oversight. Uh, regardless of the contract situation, so even in situations where there's a local assessor, the county is still responsible for a number of the things. At the end of the day, all the values are still ultimately my office's responsibility. Um, the chief deputy or she knew new knew a title now is Diana Stelmach. Um, she lives over in Bethl. She's been around forever if you've been up in the area here. Um she's actually appraised property in Anoka County for over 47 years I think now. So uh she's you name it she's been there and done that. Um and then as far as commercial industrial and apartments we have Jason Dustinino who's our residential supervisor um handling most of the residential calls here in East Bethl. And then Tedman Anderson and Brandon Hodgej are the two commercial appraisers that are servicing some of those commercial calls along with Diana. Um below that you there shows you just a graph of the breakdown of the property types here in East Belel. You can see in total we show 5,987 parcels in the city. Um on the third page is just an assessment timeline. Um just brief overview here. We are statutoily required to revalue all parcels every single year. Our value is set as of January 2nd each year. That's based on data that we collect once every five. I should say typically collect once every five. Um in the case of East Bethl since we picked up the contract and we haven't had the contract for a number of years, uh part of that contract getting picked up was our plan was to see all parcels within the first term of that contract. So we will be seeing all parcels in the city of East Bethl within a three-year period. That's just the statutory minimum that you must hit. So this year we will see all or half of the residential parcels, all of the commercial parcels and then all of the egg classified parcels as well. Um this year in our in our first year working the contract um I'm guessing probably July August time frame resident, you know, most of the residents will receive a notice in the mail letting them know that our staff will be out in the field the next couple weeks. It outlines what our cars look like, what the staff's badges look like. Um, if they want to deny us access to the property, it also outlines that process because they have the right to do that as well. And then we track that for this purpose of this meeting here. So, um, once notices are or once our values are set as of January 2nd, we mail value notices with our tax statements in about mid-March, mid to late March every year. That kicks off what we call our informal appeal option. That's what leads up to this meeting here. In most cities, 98 to 99% of calls are resolved in that informal process without ever having to come to a board like this. Um or to the county board in cases where there's an open book meeting. Um so this is fairly typical in a lot of years where we, you know, in most of our jurisdictions, we don't have a lot of a lot of people coming because most of the time they've reached out to us ahead of time. Um if they don't appeal here, it's important to know that they their appeal options are done. So if if East Bethl residents don't appeal to this meeting, they don't have any more appeal options later on. Um whereas that's a little different in like a city like Ham Lake where it's open book. Um they have an open book where we have an open book meeting at the county level that's in May. They don't have to show up to that meeting. If a city has chosen to go the open book route, they show they can show up right at county board of appeal and equalization in June. So it never fails that after we close this meeting, I'm assuming if we close this meeting tonight, next week or two weeks from now, we will get a call from a resident in East Bethl wanting us to look at the value. That doesn't mean we don't go out to look at it. We still go out and look at it. If there's anything clerical in nature or anything like that, statute gives us wiggle room to fix those types of issues. Um, if it's a newly acquired property and they never got the value notice, we also have a an option to work there, too. Um, but we do what we can to to help those residents that might have missed that appeal deadline. We're pretty flexible at the county to make sure that we're treating property owners the way you would want us to treat them. So, um, after local boards of appeal and equalization, we have county board of appeal and equalization in June. That's very similar to this. It's just it's an appointed board. It's a special board of appeal and equalization. So, each one of our commissioners can appoint a member to that special board of equalization that most of them are real estate professionals. are developers, appraisers, brokers, that kind of thing. And they hear they're an independent board that hears both both sides of the case and then they make a determination much like you guys do here. Um it's just not the county commissioners themselves. Um after county board of appealization, the only appeal option is to file a tax court appeal and the deadline for filing a tax court appeal is April 30th in which the year the taxes become payable. So to appeal that the tax court deadline is coming up for the taxes payable 2025 year in about in later this week. So um that's about all I really need to touch there. Now that once our VA values are certified in June, that's when you guys are using that data then to formulate your levy and budget information that go gets packaged up into the truth and taxation meetings in November. Um our staff are there at the county um at the truth and taxation meetings. So if there are any value questions at that point, we're there to answer questions because that's typically typically the first line of questions comes to us. Um if people do have value or tax questions. So the following page is just kind of a summary of what property owners or what you guys would have gotten as well. Um that picture is a notice on the left there is a copy of the value notice. That is a state prescribed form. A lot of times we get feedback from councils or residents that say, "Could you add this piece of information or add this or make it more colorful or bold it?" We don't have much options or, you know, to to change that form because it's statemandated. Um, so that that's kind of what what we get um as far as how the state prescribes the form to look. Um, and then we have a lot of this information outlined on our website as well. Our website has a lot of good information for property owners if they have any questions. Uh the next page is a little bit more detail about the 2025 assessment. Um there's no resonance here, so I won't spend a ton of time on this. Um essentially, we have two main studies that play at play as far as how we adjust the values. The 21-month study that's outlined there that determines what I'm going to call market conditions or what the market is doing that aims to predict what the market did over the last two-year period. basically is it going up or down? Is that 1% 2% 3% up or down? Uh that trend gets applied to the sales that take place in that 12-month study. So a sale that happens in June of last year. If the market is saying it's a 3% per year, they add a certain percentage per month to forecast what that sale would have been as of January 2nd of this year. Does that make sense? So the the probably the best way that I've seen to illustrate it is to look at those bubbles at the top of the screen there. So our sales ratio is our assessed value divided by sale price. So the median sale price in East Bethl, just a straight ratio before we started this assessment was 90.4. That was our median sales ratio. We're required to be within 90 and 105%. The state then takes that 21-month study, calculates a trend, and for trend purposes, we lump Lynwood and East Bethl together. Just makes a little bit more sense for the number of sales to actually get a meaningful number. Um, once that trend is applied to the sales, you'll see our trend actually drops. So that the or the median ratio drops. So the starting ratio is 90.4, the trended median was I can't see that on the screen, 86.5. So our starting point last year when we started to move values was 86.5%. That means we had to gain about 10% or so 9 8% in order to hit that midpoint of 95% which is usually our target. Um at the end of the year end of the all all of our adjustments we ended up at 93.8. Um we do have some wiggle room. We don't always have to hit 95. We don't want to hit 100 because if you think of a normal bell curve half your parcels are over assessed, half your parcels are underassessed. So, we do tend to shoot for between 90 and 95%. Um, you also don't want to run at 90 because if for some reason the state doesn't have the same number of sales or qualified sales as we do, if you end up below that 90%, the state comes in after the fact and will reduce val will increase values. So, if our median ratio after the assessment was all completed was 89.9%, the state will look at it and say, "Okay, in June after all the value appeal options are over, they say you're low on your median. you need to increase your assessment by 5% across the board. Well, then we have to email all the property owners and say you got a notice in May. You don't have any more appeal options, but your value is now going up 5% across the board. It just there's we never want to get into a situation where we have a a state board um issued increase. Um so that's kind of outlines what our process looks like. So we had a number of or 103 qualified residential sales in the city. The median ratio after all of our adjustments was 93.8%. And the coefficient of dispersion, that's the COOD. That's how tightly correlated our values are around those sale prices. So the higher the COD, the more of a, if you think of a shotgun blast, how widespread your pattern is. How the lower the number is how tight your pattern is um to that to that bullseye that you're aiming for. So um anywhere between five and 10 is considered excellent. Um, a lot of times what we see is is in more of our rural jurisdictions or lakes shore, which they kind of carve out separately, you'll see numbers that are in that 15 to 20 or 10 to 15, I should say. And then sometimes commercial industrial is in that 15 to 20 just because when you get with commercial properties, commercial means a lot of different things. That can mean restaurant, office, office, condo, you know, down, you know, large office complexes, retail buildings, northtown mall, that kind of thing. It really runs the gamut. So depending on the sales you have, your coefficients of dispersion get much wider. Any questions on some of that data as far as how we adjust values. The following page just shows a list of where all the sales took place within the city of East Belel. Um it's a little hard to see, but it it is kind of nice sometimes when you get a property owner. You guys are very familiar with the city. If a property owner were to be here, you can say, "Well, it looks like we have some sales nearby. what do those look like? We wanted to be able to represent that for you guys here. The following page just shows what happens with our median sale price compared to our estimated market values. Um, and as you can see with the trends that they calculate based on that 24 month and then applying those trends to our 12-month sales, we have a tendency to follow the market very closely. Um, now nowadays, I should say 15, 20 years ago, it looked a little different. We were further behind the market. we're much closer to what's actually happening in the market these days. Um, so you can see that that's represented. That's a countywide graph there as well. And then finally on the last page, this just shows aggregate values and aggregate changes that happened within within your city. Um, compared to the county, the one interesting thing to note, there's the apartments. So you can see the the year-over-year change is 18.86%. However, the increase due to new construction is 21%. That tells you that we actually had a decrease in our overall apartment values, but you had a lot of new construction in apartments and that has happens to be the town homes that are being built on 65 there. All those town homes are apartment are going to be classified as apartments because that's how they're going to be used. Um, so we had a bunch of new construction that got added because of how some of those parcels. So it looks a little different on that line item. Any questions about the aggregate values? So the percentage is what is that percent saying? It's saying that that so that percent that on that apartment line item and all of it well the percent it's a percent change but Yep. So that's showing what what aggregate value. So if we we have to classify all parcels based on their use. So um okay. So, all the residential residentially classed parcels in that particular case saw an average change year-over-year change of 8.54%. Of that 8.54%, a half a percent of that increase in new value is due to new construction or new homes. Um, the state doesn't require us to break out the difference between a new home and then a home that's also had new improvements on it. So, if you own a home and you added a big four-season porch on the back, the state looks at that as new construction or new improvement value. They don't differentiate that between, you know, another one of you that might actually just have built a brand new house. So, they all kind of lump it together, which makes it a little diff difficult for reporting purposes, but um that's the increase due to new construction. So, that's where if you look at that apartment line item, your year-over-year change is up 18%. However, 21% is new construction. your your overall apartment values, if you took out the new construction, would actually have dropped. Our larger apartment buildings and apartments in general, our values went down countywide. That's why you can see on the apartment line there, it's countywide, we're down 8.97%. A lot of that has to do with our really large apartment complexes. We were overvalued on them. And a lot of that has to do with the financing markets and and where we're at with some of those those types of properties. Any questions? If you guys have more questions as you know after the meeting or anything like that, Matt knows how to get a hold of us. We can certainly answer any questions. Um but that's all I have for the presentation. Um we do have a couple parcels that we need to change read into the minutes here. Um we are we are required to give property owners a physical notice 10 days before this meeting. So any change that we make or agreement that we make with property owners within that 10day window needs to be brought here for your approval. uh that preserve also preserves their right to appeal at the county board of appeal and equalization. I have a second sheet that I laid out with this that has those values on it. Should be on your desk there. Um the first one is actually the same owner for both the top two parcels that are highlighted in blue. It's just when we were reviewing parcels here in the last week or so, we noticed building values were not on the right parcel. So there were some outuildings that that ended up on one parcel that should that actually sit on the other one. So one's you'll see one's going up a little bit, one's going down a little bit. That just reflects the value of those outuildings moving to the correct parcel. It's important to have the right value on those parcels. Um not that I'm worried about this particular case, but if we don't have the right value on those parcels, you run into situations sometimes when you have forfeite. Um if we if we don't have the right East Lake Beach is a great example. Um in the past we've had a house that might sit on six different individual little lots. Well, in the past we only had $100 on all the lots except for one of the parcels had all the value. Well, property owner realized that in the past and said, "I don't have enough money. I'm not going to pay the taxes on these $100 pieces. The ones that are valued at $100. I'm only going to pay the the tax on the the one that had the bulk of the value. Well, what ended up happening is no county owned twothirds of this guy's house because he wasn't paying, you know, so we can't forfeit a house if if not all the parcels are forfeiting together. So, it's important for us to allocate values the right way, otherwise we run into problems later on down the road. Um, so that that's why we want to move this um and get that fixed. Um, if it's okay with you, I'll read those into the minutes here just so that you you hear the the minutes or the parcels and then the value changes as they're being seen. So, uh, first one is owned by Curtis and Diane Strandlin. The first two, I should say. Parcel number is 28342334004. The original total value is 352,400. that value will actually increase to 46,300. Again, that's moving an out building to the right parcel. Um, the second parcel that they own is 28342342005. The original value for that parcel is 1,256,600 and that value will drop slightly to 1,241,300. I would just ask that we get a motion and and approval if you see for each one. Uh you could do those together if you want. Okay. Or can we do one? You could do one big motion for all these if you want to. Yeah. Um the last one the next one there is spirit master funding. This is actually the movie theater in East Bethl. Um the movie the parcel that the movie theater actually sits on. U we had a call from both Andover movie theater and East Bethl this year. that we reviewed because movie theaters don't sell all that often around the metro. Um it's a harder one for us to gauge as far as the mass appraisal is concerned. So when we took a look we looked we actually adjusted both of those in that particular case. So that parcel that we reached agreement with the property owner in the last 10 days here is 3233 23 24007. The original value was $2,225,600 and the revised value was $1,630,800. Again, that's just more to reflect what the market was actually doing. We were way over assessed on Andover and East compared to what other movie theaters were around the metro. Uh, and then the last individual is Paul Stone. Um, he had actually reached out today. He just wants his parcels heard in the minutes because we haven't had a chance to look at it. It sounds like he's having some health issues and couldn't make it here tonight. This will preserve his right and give us the ability to work with him over the next week or two here ahead of county board. His parcels are 07 33 23 43 0005 0006 and then 0007. Um and again for that parcel we would recommend no change although I do believe we will reach an agreement with uh Mr. Stone in the next week or two. Okay, Mr. Mayor, if you want to open a hearing for the uh board of equalization hearing and then close it if there isn't anyone here to speak. Okay. At this this time, we'll open the hearing for the U board of adjustments equalization. Um waiting to hear if anybody's here. Okay. Do I make this motion now that the hearing is open? I'll make a motion to approve the listed 10day recent 10day changes and readins um just read from our Anoka County assessor. Second. We have a motion and a second. All discussion I guess. I actually have a question on this. Okay. on the Strandland one you said you just moved the out buildings. So to me in my mind it would just it would should change the percentage of change should be the same but it's the minus 1% up 15 plus percent. So why is that difference? Because it should be equal in my mind. Yeah. In your head you would it would make sense that but um the parcel with the that ends in 005 is the one that has the house on it. It's a very nice house. So there's a big chunk that's a much larger value that you're taking 50 or so $60,000 from and moving it to a parcel that otherwise is just raw land. There's bar there's there's no improvement values on it right now. So it's just land value that you're adding to. So $50,000 compared to $400,000 is a much bigger percentage than $50,000 to 1.2 million. Okay. So it's it's it really it's the same value change adding to both parcels. It just looks percentage-wise to be way different. Thank you. Any other discussions? We can make a motion on this now. It's already made. Second. Y. We got a motion. Second. All in favor? I opposed. None heard this. Now, I do have some questions on your other stuff. Sure. Can I if you if you guys want to It's up to you guys if you guys want to close you can close the hearing and I can answer those questions or however you want to work it. Okay. Okay. Hearing no uh resident out here at this time. We'll close the public hearing portion of this. We need a motion and a second on that or No, I think you should be fine. All right. I have some questions. Sure. My first question is when you're assessing different types of entity properties, whether it be like 10 acres, 3 acres, 2 acres, uh business, are they assigned all the same tax rate? Or is a 2 acre parcel with a house and garages uh going to be less than a 10 acre with the same amount of houses and garages? or is it different? I mean, how how is that figured out? So, we value according to highest and best use. We tax the class rate that gets assigned is based on solely on use. So, this my staff will look at I'm going to use a residential example. You know, let's say it's a 20 acre, a house on 20 acres that's not farmed. Um, they're going to look at that and in at that 20 acres and say, what is the highest and best use? If that is as a single family home, they'll value it as such. If it's used as a house, it's going to get a residential class rate. So, they assign a residential class rate. If it's then if they if they subsequently file a homestead, then they get the homestead benefits applied to it. But let's say it's a situation where you have a house and then you have a big out building where they have a mechan machine shed or a garage that they're working on a mechan you know as a mechanic. In that particular case, they're still going to do that same approach and look at it and say, "Okay, what is the highest and best use and what is the likely user if someone if they're going to list this property?" just the fact that they run a business out of it doesn't necessarily mean the next person's going to want to run a business out of there. They're going to look at it and say, "What is someone willing to pay for that?" So, they'll value it likely as a residential bull essentially. Um, but then because it's currently used as a as a as an auto repair garage, it'll get a commercial that portion of the property will get a commercial classification, which is a higher class rate. Um, so it's we do split class. Um, it's a little different when you get to like one primary residence, like if it's just a house and they're running a daycare out of it, there becomes this kind of weighted test of primary use. Um, and so most of the time when it's someone's home or homestead and it's a business that's within that one unit, it's it can be very difficult to split class. It's way more common when we end up with a large parcel that has multiple buildings and different uses going on that we will split class things. Um there are also situations where you end up with you know the state requires us to split it out for record uh records purposes or recording per not recording purposes but um data submission that we have we have to submit four files to the state every year on all of our parcels. Um so egg parcels is one that's gets immensely complex where we have to it might be a 40 acre a house that sits on 40 acres but we have to split out the house garage in one acre. any outuildings that are used for agricultural purposes end up on a different record with a different classification. Um, so that gets very complicated and it all we want to make sure we're treating everyone the same whether they live in East Bethl, Bethl, Lynwood, Hamlink. Um, we want to make sure that we're treating them all the same as far as how they're being used. The value perspective is also this is also very we want to be very consistent there to make sure that regardless of where you live, you're being treated fairly. Okay. Yeah. It just seems like people who have like 10 acres and it's just their house that they pay an exorbitant amount of taxes, especially if their property is wooded and swamp. And and that'll that will change a little bit um this year depending on our review of the parcels, too. So, you will see a bunch of parcels go down, you'll see a bunch of parcels go up. Not that those are wrong, it's just the values should get more accurate. We should see that Cood hopefully go down. um in in future years, but it's really on like a 10acre piece. If typical 10acre lots are selling for $160,000, that's what the land value should reflect. Even though a lot of times that has to do with, can I site a house on this 10 acres? Sometimes a 10 acres that can sight a house that's mostly swamp, someone might pay a very similar value to that versus something that's just a house with 10 acres of woods that no one's really using. Sometimes those values are pretty close just because it's 10 acres. Um, you will see in our system right now, you should have 10 acres and that 10 acres with all woods should be a little bit higher than that 10 acres site with a house with with all swamp behind it. Um, but that's really I think where a lot of our data collection this next two years is really going to help clean things up. You'll see if you start comparing 10acre houses on 10 acres, they should be far more consistent than what they are currently. Okay. So, my next questions regarding when you you're going to go out and inspect all these different properties. Are you doing this by appointment or are you just you're letting people know you'll be in that area that week and uh expect us and this is our car and uh put your dogs away because we don't want to get bit. I mean, how are how are you working that? So, we usually two or three weeks before my staff go out in the field, we send a a letter. It's 8 and a half by 11 letter to all the properties that lets them know in the next couple weeks you're going to see our cars and you'll see with but they are physically required to knock on on doors. Um, so they'll knock on the door, they leave a notice. If no one answers, they write, you know, the reason why they're there. That way, someone knows they're there. They take a picture of the house and then they proceed to walk around the outside if they can. Um, if someone reaches out to us ahead of time based on that letter and says, "I don't want you on my property." Then we use have to use the tools we have available to us, um, we have aerial imagery and street level imagery that we can pull from to try to gauge or they can stand on the street and say, "Okay, it looks like a BLE or it looks like a two-story home in this condition." So, it's it's only as good as the data that we can put into the system. It's very much a garbage in, garbage out type approach. Um, but they will knock on every door um that's out there um and try and then try to get in where necessary to verify some of that information. So, and what are you going to do about dogs? Because we have some people we get them all the time been bitten out in East Genie very fast. No, no, it happens. Happens all the time. Although, I think in my 13 years, I don't think I've ever had anyone bit by a dog. Um, usually they can fend them off and we you know, and we're working in Lynwood and all these other places too. So, it's not like we're not familiar with some of that stuff. Um, a lot of times if you see those signs or you knock on the door, they might get out of their car or some of that type of thing. But we we take their safety very very seriously and we take property owner safety seriously as well. It's part of the reason why we started sending the letters. Um, we never we didn't used to do that. We used to just show up and knock on a door and leave a door tag and people didn't like that that we were just showing up at their house unannounced. But the letters have been very very wellreceived and property owners have every right to deny us access to the property. So those let that that let us know that they don't want us to come out to the property. We just we note that in the system and we don't we don't bother them and we do the best we can but we let them know. So if someone were to say I don't want you at my property at all. They don't have the ability to appeal at this meeting. They would have to let us into the property before you could make a value adjustment. So um so we do track those and we can report that back at a later date if you guys want to know on any given year what um how many are denying access. It's usually actually it's far fewer than you would expect. All right. My next question is regarding the open book thing because I the last time I was on the city council, we were an open book where if people didn't come to this meeting, they could go to the county thing. And now you're saying we're not that open book anymore and we can't do that. And I'm just wondering maybe Mr. Look or somebody can tell me when did it change for East Bethl? But it's fine. I know East Bethl's had a local board meeting since I've been at the county, which would be almost 13 years, right? But but if they they could also appeal, we were told they were told they could appeal at the county. They they would had to have come here first. If they missed this date, then they don't have the option to do that. That's that has not changed in in many many many years. Um and each city is different. Some cities like to do the open book thing. Not that we won't come out if you guys are if you guys want to explore that option in the future or Matt wants to ask more information about what that looks like. Um we can certainly do that. I'm still help you know more than I do I go to a number of them each year where they it's an open book city. I come and give a presentation about values and number of calls and that kind of thing but there's no formal appeals heard at those. Um but I can at least give council members an update as we had 10 calls with nine that led to value changes and and some of that kind of stuff. So they're still getting the information. It just gives residents more time to appeal if they are having a medical issue or they didn't get the notice or some of that kind of stuff. So, Lino Lakes is in the same boat right now be after their local board meeting. I'm staying for their city council meeting to talk about the options of both open book versus local board. So, an open book city, they do not conduct this meeting that all appeals go directly to the county. Correct. Yep. And then we do hold an open book meeting um in May. Um but residents aren't that just gives residents an opportunity to see us face to face if they haven't called us already. They don't have to repeal at that meeting. They can just show up on June 16th and and value if they wish. Um so it's it's really what the council wants to do in moving forward. If you guys want to have a local board meeting or if you want if you'd like to have a value update type meeting and you want me to come and just give a value updates or that kind of thing, we can certainly do that too. So it's I was just curious. But I thought it they they had options. They if they didn't come here, they could still do the Inoka County. And I might be wrong. I might be remembering wrong. That's Yeah, I don't As far as I'm aware, that has not changed in a very long time. Okay. As far as I know, East Bethle's had a local board for a long time. I know we had that, but I thought they could do both. Yeah, we've been having these meetings since I got involved in 2014. So, Yep. Yeah. Yeah. And I I want to say I've got files in my in my paperwork that are from like the late 90s of local East Bethle local boards. So, um usually like if let's say a trained member wasn't here tonight, you would actually lose the you'd lose the ability to have a local board for this year and next year and then you'd have to file, you know, make a resolution to get it back. So, we've had some cities that have lost their board. City of Bethl was actually that way this year where they didn't have a trained member this year. So it'll be open book this year and next year, but then they may want to go back and file another resolution and start having a local board meeting. So once you get rid of it, it's not that it's gone forever. You can always get it back if you wish. I'm not sure we want to get rid of it. I just was unaware. But yeah, there are different Yeah, there are definitely differences for sure. Okay. My I still have another question and I'm sorry I'm taking up so much time, but I Where on the website do they find all this information? because I know I've been to the website and there's so much stuff on there. I'm like, where do I go for this? Where do I go for that? Our website got updated about a year ago, a year and a half ago. Um, so if you just go to the Noa County website and you go under property records and tax, you'll see a number of different options. There's assessment, taxation, there's homestead, special programs. Um, and it should be pretty easy to just click through those links. Um, now previously, if you did it before that, it would have been difficult to navigate. There's a lot more information out there right now. And I think my final question is who from the state changes your guys's recommendation? That would be that would be the that would be the department of revenue was it the department of revenue and state board of assessors oversees all the work counties do. Okay. Um so they we we submit files every April and every September of all the values. Once they look at those values and compare to the sales, you know, they come back with a state board report. If your ratios fall outside of those lines, then they make their state board increases. That is one busy place down there. Okay. Thank you. I'm done. That's all I have. Any other? I'll make a motion to adjurnn. Second. Second. A motion and a second to adjurnn. All those in favor? I none heard. Thank you, Alex. Closed.