Unofficial 4-20-2026 Tax Equalization Special Council Meeting Minutes
Unofficial Special Meeting Minutes for April 20, 2026, Property Tax Equalization
Dates: April 20, 2026 at 5:00 pm
Location: Professional Building
Present: Mayor Fitzgerald, Carattini, Needham, Norby, A Huttunen (late 5:10pm), Snitker (late 5:28pm);
Flores (late 5:50pm)
Absent: NONE
Guests: Stoiber (auditor), Zelda Hartje (assessor), Koropatnicki (city super), Fleming (city attorney), C Volk, G&D Reis, P Hall, P Carattini, L Keney (County Tax Director), G Helland, J Loeffler, C Hart, P Caley, M Gruenberg
Special Meeting called to order at 5:07pm
Zelda discussed
· Pembina County Tax Office mailed Notice of Real Estate Assessments to all property owners—City paid $234 to County.
· Vanguard value determinations since 2023 resulted in values calculated at a higher rate than previous manual—Pembina values have always been low, but according to Vanguard they’re extremely low comparatively speaking.
· Reasons for re-assessment: bringing property to full value, change in use, change in depreciation or re-valuation of property with new information.
o Most residential properties increased in value by 15% due in part to reduction in 2023
o Appeals can be made at the city level to dispute an incorrect true & full value by showing justification of error by assessor
· County Board of Equalization increases: No across the board changes made in 2025
· 9 residential sales in 2025
· Commercial: No across-the-board changes in 2025 by County or State Boards of Equalization
· Vacant lots are valued as commercial
· Total increase as presented in 2026 assessment in all categories for City of Pembina is approximately $3,300,000
· City boundaries aren’t clearly defined—about 100 parcels are not identified or not accurate on gis mapping
· Zelda passed signature page to Fitzgerald; provided council with a copy of the 2026 Pembina City Value Changes list to review; presented her book for anyone to read through
· Zelda said that anyone over 65 or disabled and earning less than $70,000/year can apply for the Homestead Credit/Renters Credit and there are credits for New Single-Family Homes, Improvements to Commercial & Residential Buildings, New & Expanding business Credits, and credits for Vets, Blind and/or Disabled citizens.
· Grievances aired:
o J Loeffler—PRC doesn’t help because taxes keep going up; what happened to the “error” from 2024? Is it in a slush fund?
§ Zelda—that is a budgeting issue not an equalization issue; the value isn’t based on what you paid for it--would you sell your property for what you paid for it?; costs for cities and counties keep going up and that causes property taxes to go up
§ Fleming—City is limited on how much budget dollars can go up
o Needham—is there a form or how do you appeal?
§ Fleming--you send a letter to City
o P Hall—the book says you have to compare to properties sold
§ Zelda—I have to compare to “like” properties; my manual gives me a basis, deductions and additions
o D Reis—where is the comparables for the assessments? Didn’t pay assessed value for former Livingston building
§ Zelda—please apply for the new business exemption
§ Stoiber handed G Reis booklet from State on business exemptions
· Norby—isn’t the dike considered a boundary? You can’t build outside the dike.
· Zelda reviewed 21 random properties and almost all had applied for the $1600 PRC Credit! (Stoiber found out 150 citizens applied for it.)
· Norby—what happens when we get within 10% of the mandated value?
o Zelda—if at the goal, nothing is going to be raised
· Motion to close appeals process by Snitker, 2nd by Huttunen, all ayes. Motion carries.
· FPHS Federal Building
o Gross value of building is $202,041 and the land is $17,010 (land is not subject to abatement)
§ C Hart asked the taxable amount on the building be 15.5% to account for the spaces eligible for rent.
o 2025 taxable total value changed to $48,326 ($31,316 building + $17,010 land) and 2026 taxable value changed to same.
o Motion by A Huttunen to approve change in taxable value to Federal Building as per above, 2nd by Snitker; Carattini abstained; Ayes: Needham, Snitker, Flores, A Huttunen, Norby. Motion carries.
· Motion to accept all other assessed values by A Huttunen, 2nd by Snitker. Ayes: A Huttunen, Snitker, Needham, Carattini, Flores, Norby. Carries.
· Council reviewed Zelda’s work; Stoiber paid Zelda for her work. Snitker made a motion to accept the report as presented. Seconded A Huttunen. All Ayes. Motion carries.
Adjournment – Motion to adjourn at 6:07PM by Snitker
By: Mayor Fitzgerald
Attested to: Stoiber, City Auditor
The next city council meeting will be held on April 20, 2026 at 6:08 pm in the Professional building.