Category Archives: board of appeal



Chairman Glen Williamson called the meeting to order at 1 pm at the Wilma Town Hall with the Pledge of Allegiance. County Assessor Kelly Schroeder and Wilma Assessor Bob Brewster attended, plus Supervisors Mike McCullen and Gary Vink and Clerk Paul Raymond, plus Micki Johnson Simicek.

Paul read the record of last year’s Board of Equalization from Glen’s smart phone. Gary moved to approve; Mike seconded.

Micki Johnson Simicek, Parcels 32.003000 and 32.003500. She inherited this land from her father Joe Vink after he died a year ago, some with joint-ownership. She said the taxes have doubled since it is no longer classified as agricultural/homestead. She also said she cannot access the 120 acres at the end of Vink Road, unless James Doody leaves his gate open and she can use his road.

Before he died, Joe had this land clear-cut, and the stumpage and brush make the land inaccessible, even if there is access. She asked if the value would change, now that the trees are gone, and if she can retain the agricultural status. Kelly said the tax difference is significant, from 1/2% for agricultural homestead to 1% for high ground. The county does not consider the value of trees in assessments, so a forested plot is the same as a clear-cut one. If a sibling or immediate family member farms 10 tillable acres of the land, it could be classified agricultural. But Bob said if you don’t have homestead status (because you have another homestead elsewhere), there is no advantage to agricultural status. Kelly said a better option for Micki is to get a forest management plan drafted on the property and enroll in one of the two forest management programs. There is a 2C classification for forest land management. Her taxes would only go up 15% instead of double. The other program is the sustainable forest program, which does not change her taxes, but would give a payment of $7 per acre, however if she sells the land, the new owners must stay in the forest management program and it takes 4 years to get out of it. She will give Micki the information how to enroll. The deadline to apply for the 2C plan is May 1, and for sustainable forest September 30. The deadline to get a separate appraisal and appeal to the county is June 20.

Mike said there is access into these acres from the end of Wilma’s Vink Road and the west end of the Tamarack Pine Drive. That was a township road all the way from Co. Rd. 24 across the Tamarack River to the Vink Road, and the township never vacated or abandoned the road. Gary said all the trails and paths in the land are gone because of the logging, and Micki said she had a forest agent come out to evaluate and confirm the timber sales, and he couldn’t even get in to count stumps. Gary said part of Doody’s road may be on the Vink side of the property line, but Joe was conservative with his fences. Bob said if you don’t have to cross any one else’s land to get to your land, it is not no- access.

Gary said that a property owner can get a real estate agent or private appraiser to come out and do an appraisal of their land, and file an appeal with the county. Gary said his land was worth $5,000/acre when it was forested, and is only worth $200/acre now.

Bob said one reason the county doesn’t differentiate between land with trees and clear cut land is because people would buy land, clear cut the trees, and then when the land was worth less they would stop paying taxes so the land went forfeit.

Bob says when the county sells tax-forfeited land they assess it differently from the tax assessment. He said after the big blowdown in 2011, the assessed value of land didn’t change, but in sales Markville is the lowest valued township in the county. Kelly said the St.Croix Boys Camp sold to Zachary Hanson for $213,000. The state originally wanted $1.1 million for the camp two years ago, and then went down to $839,000. It sold for $213,000. The county appraised it at $493,000, and Zach will pay taxes based on the county’s appraisal, not what he paid.

Kelly had one letter from a camper/RV at the Two Creeks Campground that had been charged for another person’s camper, and for out of date plates. They send proof of license and got the tax changed.

BOARD DECISIONS: Re: Micki Johnson’s land, inaccessible. Since she does have access from Wilma Township Roads, Glen moved that there be no change in the assessment, but that she can get into the Sustainable Forest Program. Mike seconded. Gary abstained. Re: Removal from Agricultural/Homestead status, Glen moved that since it is not homestead or agricultural, that there be no change. Mike seconded. Gary abstained.

Camper at Two Creeks: Since they documented that they were being taxed for neighbor’s trailer, and that they do have current plates, Mike moved that the correct trailer/RV be assessed; Gary seconded. Glen abstained.

Paul asked why his property value went from $92,000 to $99,000? Kelly said there were six sales in Wilma Township, which forced a change in everyone’s value to remain in the 95%-105% range. We were at 88% so she increased everyone by 6%, and we’re now at 94.4%. If she values too low, the state moves in and does the assessments. Dean and Carol Dixon’s cabin had been valued at $161,000 and sold for $177,000. A sale down by Tamarack Lake had been valued at $74,000 and sold for $94,000 for 2 ½ acres. Scott Jamieson’s near the lake was valued at $43,400 and sold for $63,000. A sale in Tamarack River Preserve on River Cabin road also sold for above appraised value.

Gary moved to adjourn; Mike seconded. Meeting adjourned at 2:30 p.m.

_____ _______________________

Paul Raymond, Clerk


Attested to: Glen Williamson, Chair



          Chairman Glen Williamson called the meeting to order at 1 pm at the Wilma Town Hall with the Pledge of Allegiance.  County Assessor Kelly Schroeder and Wilma Assessor Bob Brewster attended, plus Supervisors Mike McCullen and Gary Vink and Clerk Paul Raymond, plus Pat and Helena Story.

Kelly said that Wilma had no sales in the period from Oct. 2013 through September, 2014, so property values had to be determined by sales in Arna and New Dosey, which had a .38% increase in values determined by new sales, and a ½ of 1% increase in parcels over 34 acres.

Kelly said the statute states that valuation notices for 2016 have to be mailed ten days before the Board of Appeal, and since there were only seven days today’s meeting can’t be adjourned but must be continued after voters have another opportunity to appeal their taxes in Sandstone April 14 or at the Courthouse April 15. Then the board can meet again to continue the meeting or have a conference call with all the Supervisors and Clerk and Assessors after these appeals.  Mike moved that the Board meet by conference call on Wednesday, April 22, at noon.  Gary seconded.

Pat and Helena Story,  Parcel 32.5084.000:  Pat said he didn’t understand why his property taxes have increased so much since he moved here permanently.  He wanted to know how the tax values are determined, and what he is getting for his taxes.  He doesn’t feel he is getting the services he pays for, e.g. the very inadequate warning reflectors on McDermott Creek dropoff.  Bob said Pat’s tax valuation did go up by $9,000 in 2015, from $160,000 to $169,000.  Bob said the county had valued his home as fake (half) log siding, when in fact it is whole logs, which increased the value.  Also a new cement slab patio increased the value by $570, which meant a $5 tax increase.  The increase is not retroactive, so Pat was paying lower taxes than he should have for the past 5 years.  Kelly said Pat and Helena’s home is not homesteaded and asked why.  Pat said when he first moved here he also had a home in Washington County that was homesteaded, so he wasn’t allowed to homestead the Wilma home.  Kelly said homesteading no longer cuts taxes in half, but Pat would save $282 in taxes if he homesteads, and she gave him the application forms to do it.  This also can’t be made retroactive, but he will have this discount every year from now on.  Gary moved that there be no change in Pat and Helena’s statement property value except for the homesteading credit.  Mike seconded.  Passed.

Mike McCullen:  Mike said he isn’t contesting his value, but he thinks the arbitrary categories of real logs/fake logs doesn’t take into account the great difference in value of a whole log home make from redwood or cedar or oak logs versus poplar logs, although they are taxed the same.  Bob said there would be too many categories if they tried to distinguish the kind of wood.

Kelly said the Board of County Commissioners are holding their meetings in various towns to give the taxpayers opportunities to voice their concerns and ask questions. The next community meeting will be the 4th Tuesday of May at the Duquette Community Center in Kerrick.  They will also be holding them in Sandstone and Hinckley.

Glen moved that the Board of Appeal be continued on Wednesday, April 22 at 12 noon by conference call to vote on any appeals made at the two county Boards of Appeal.  Mike seconded.  Kelly will call all the Supervisors and the Clerk to set up the conference call.  No adjournment.

APRIL 22, CONFERENCE CALL CONTINUATION OF MEETING:  Assessor Kelly Schroeder reconvened the Board of Equalization and Review by conference call with Glen Williamson, Gary Vink and Paul Raymond.

There were no more appeals at the courthouse or by letter since our meeting.  Gary asked about two Vink parcels and how the agricultural tax values went up $6,500 in value.  Kelly said part of this increase is that all river-front or lakefront property went up to $30 per foot, on both sides of the river.  Kelly said that one of Gary’s parcels would be reduced because there is no road access to the property.  Gary said their land in Sections 5 and 8 have been clear-cut, and should get a reduction in value.  Kelly said they do not consider trees in property values, whether it’s forested or clear cut, only if it’s high-ground or swamp.

Kelly reminded Paul to have the Board of Review certification form filled out at the May 6 board meeting.

Glen moved to adjourn; Gary seconded.  Meeting adjourned at 12:30 p.m.

Paul Raymond, Clerk


NOTICE WILMA TOWNSHIP:   Due to insufficient time for Wilma taxpayers to appeal their 2016 property evaluations, they may appeal at Sandstone City Hall on Tuesday, April 14, from 2 to 4 p.m., or at the Pine Co. Courthouse on April 15thfrom 2 to 4 p.m.  Wilma’s Board of Appeal held on April 6th has been continued to Wednesday, April 22, 2015 at 12 noon by conference call of the Supervisors and Assessors to vote on any appeals.  Parties wishing to be part of this conference call notify Clerk Paul Raymond 320-245-2579.



Chairman Glen Williamson called the Board of Review to order at 1 p.m. with the Pledge of Allegiance. Also present Supervisor Gary Vink, Clerk Paul Raymond, County Assessor Kelly Schroeder and Wilma Assessor Robert Brewster, and Joseph Vink. Paul read the record of the 2012 Board of Equalization. Gary moved to approve; Glen seconded.

There were no letters. Joseph Vink asked about parcel 32.00079, the site of the Duxbury Store and the Vink home. The description on his tax form was cut off at the point where it said “excluding…” Bob explained that the description was too long to fit on the paper, so it just got cut off. They went on line with Glen’s phone and antenna to reach the store Wi-fi to look up the legal description. The 2.8 acres on the southwest corner of section 9 is 20 rods (330’) wide, west to east measured from the center of Tamarack River Road, and 16 rods (264’) from the center of Duxbury Road to the Pletcher’s and the Town Hall’s property line north. Joe’s property runs 150’ north and 165’ east. Pletcher’s is 114’ north to the property line. West to east, Duane Winglike owns the 84 feet running east of the store, and the township owns the last 81’. Both Glienke’s and the township’s land runs the full 16 rods north, 264’. Joe said that the township purchased 21’ from Mike Glienke, but it is unclear if the 84’ reflects the dimension before or after that sale. Joe said the county will have the deed and description of this sale. Vink’s and Pletcher’s total one acre, and Glienke’s and the townships total one acre. Joe said his only concern is that he was being taxed for part of Pletcher’s property. Kelly said they have the accurate description and he is not.

Gary Vink brought parcel 32.0081, the south farm property that is still in Beverly Vink’s name. Gary said he wanted to have it appraised as residential homestead as he is living in the trailer there. Kelly said the Board wouldn’t rule on that, but Gary can go to the county to have it changed to homestead status.

No other appeals. Gary moved to adjourn; Glen seconded. Meeting adjourned at 1:40 p.m. Paul Raymond, Clerk




Meeting was called to order at 10:00am by Chairman Glen Williamson with the Pledge of Allegiance.  Present at the meeting were Supervisors Gary Vink and Mike McCullen, Chairperson Glen Williamson, Deputy Clerk Toni Williamson, Bob Brewster, Township Assessor, Lana Meyer, Pine County Appraiser.  Township members present were Diane Raymond (R320138-000), Joe Vink (R32053, R320080, and R320141), Steve Alden (R32-0126-000) and Archie France (R3200122-000).

It was motioned by Gary to waive the minutes as they were not available and it was seconded by Mike and passed.

Bob gave an example of what he does as to when property values are up or down and regarding bankruptcy or sales between families as this is not fair market value and the state has final word.

Lana said that last sales study numbers were down as we had three recreational sales and that there was a lowered land cost on buildings.  There were 58 land sales over 35 acres and a land ratio of 109%.  County high ground was $1,350 to $2,150 and reduced to $1,395.  Building sites were $1,000 to $3,000 on first acre, $16,000 for blacktop roads and $13,000 for gravel.

Land values in Wilma were $1,425 per acre, a $50 decrease.  Waste acres were reduced to $550 from $575.  Bob said it was hard to say how real estate goes as nothing is really selling.  The law of averages comes in so with only a few land sales it’s erratic and down.

There were questions on Site Amenity.  It was explained that you only have that with access and buildable site.  It can go to $13,000.

Diane Raymond, (R320138-000) – She has 10 acres and her 2011 value is $47,700 and is now on pavement.  She had an appraisal in January at $26,500 and she came up with $28,000.  Bob said that she has Tamarac River and it costs more.  The site amenity on Tamarac is $27,000 instead of $12,000.  It forces the property tax and is something that is brought up each year.  He said that she will need to take this to legislature as they are powerless at this level.  High ground is at $13,075 per acre with access.  They show three acres of good access and 3-1/2 acres show as landlocked at $850 per acre, lowered from $1,375 because of limited access.  One quarter acre of the land has no value.  Joe mentioned that maybe she can sell it.  Bob said to ask the county but he does not think so due to limited access.  Diane asked how many acres of here land is swamp.  Bob said that none and it should be adjusted down as it is too high.  She’s getting ¼ of land (2-1/2 acres) with no value.

Diane asked for a printout of how they came to $47,700 and Bob said it is on the web.  Mike asked if realtor values it at $26,500 but she pays $47,000, how it works.  He said when it is finished he county will have a copy to look into that will have more detail.  Lana said appraisals for mortgages are coming in low and they check comparable sales with neighbors and other town ships.  This is their guess on what to sell for and the base it on history.  Bob will mail a copy to her and she will send o Pine County Assessor.  There is a broken down building and the minimum house value is $435.00 so she pays $4.00 per year.  Diane said she is satisfied.

Joe Vink, R320138 – Section 7, valued at $72,500 with a 2011 assessment of $68,700.  Bob said it has been adjusted down; the house is below average and 25% has been added for depreciation.  Lana said to look at the valuation for next year.

Joe Vink, R320080 – Gary abstained from any decisions on the Vink properties. (This is the house next to the Duxbury Store.)  It is valued at $76,800.  Bob said he will recommend ½ acre will be adjusted as it is on a blacktop.  The do not have a well and the water is pumped from the Duxbury Store.  Bob said he will recommend they can take ¼ off.  There was discussion as to the relevancy of well sharing.  Glen suggested that he get the ¼ discount because he will be assed for the well since he owns the Duxbury Store.

Joe Vink, R320141 – It is valued at $276,400 for 200 acres.  Building is minimal at $400 and paying $4.00 per year.  Glen asked if his taxes went up and Joe said they went down.  He has 179 acres of high ground and 18 acres of swamp.  It has a driveway, electric and two acres for the road with no well or sewer.  Glen asked Bob if it is possible to have it reduced to four acres for $2,750 off.  This would be a value change from $276,400 to $276,000.  Steve Alden (R32-0126), He had questions regarding garbage.  Glen told him that as of two weeks ago, Gary is in charge of the Garbage Committee and suggested that he attend the meeting on May 24 at 7pm at the Duxbury Store.

Archie France, R3200122-000 –  It is east of the creek on Fust Lane and has 64 acres.  There was discussion as the Supervisors looked at the maps.  Bob’s breakdown showed 64.41 acres had river through it.  Bpb said the Ariel photo showed access and Archie said there was none.  He has ½ site with no well or sewer and it is mostly high  ground. Bob shows two acres of swamp and nine acres of no value.  Bob said they can take off the nine acres.  Glen asked Bob if he recommended that the nine acres to change to no access.  Bob said the value was reduced to $4,275 due to the nine acres he bought in the fall.  After discussion, Bob will remove the outhouse, a savings of 77¢ and the 2011 assessment of $133,100 will have $4,800 removed for a total of $128.300.


Diane Raymond – According to Mike she will need to get paperwork and there can be no changes without paperwork. Glen mentioned that it is sometimes done administratively and he agrees communication is necessary.  Lana agreed they seem to be high and it needs to be looked into.  There was a motion by Gary and a second by Mike for no change.  Motion passed for no change for R320181.

Joe Vink – (Gary Vink excused himself from all votes for Vink.)

  • R320141:   Glen made a motion for no change on the first property and it was seconded by Mike and motion passed.
  • R320080 – Bob suggested we approve reduction and defer to county and the county will represent Joe.  Joe will not have to be there.  It may be in the area of $4,000 in reduction.  Lana said the Department of Revenue encourages no action there is a conflict of interest and that it should all be deferred.  Mike said this is hard to say because we all know each other.  Glen said that regardless of knowing each other or not, we still make tough decisions.  Glen went on to say why not give the ¼ discount since he will be assessed for the well since he also owns it.
  • R320141 – Building minimum is $400, paying $4.00 per year.  Glen asked if taxes went up and Joe said they went down.  Joe has 179 acres of high land and 18 acres of swamp, with a driveway and electric and two acres for the road with no well.  Glen asked if Bob can recommend reducing up to four acres for $2,750 off.  This changes the value to $276,000.

Steve Alden R32-0126-000 – Had questions regarding the garbage fee.  Mike said if you put trash out it is taxed and each property is taxed with this special assessment.  Steve has more than one property, but is taxed on only one.  Glen told him that Gary Vink is now in charge of the garbage. Glen motioned and it was seconded by Mike to recommend he attend the next Garbage meeting on May 24, 2011 at 7pm at the Duxbury Store.

Archie France -R320122 He has nine acres on side of creek.  Should it be inaccessible?   It is east of the creek on Fust Lane.  There was discussion as the supervisors looked at the map.  Per Bob’s breakdown for McDermot Creeks is $16,000 for first acres with 1,320 feet of frontage at $25.00 per foot.  Archie asked about the nine acres to change to no access.  Bob said that it show’s access on the aerial photo.  Glen suggested to Bob to recommend the change the nine acres to no access.  It would be reduced to $4,725.  There are four structures on the property, three stick built and one mobile home.  Bob will recommend removing $4,800 from the $133,100, reducing it to $128,300.

Archie FranceMust take questions regarding trash to the garbage meeting.  Glen motioned and it was seconded by Mike for him to do so and passed.  For Fust Lane – Recommend nine acres reclassified from good to no access.  Motioned by Mike and seconded by Gary and passed.

Glen Williamson – R320073   wanted to know why building value went up to $346,100.  Lana said building value up $4,000 and land value up $14,000.  Glen said he understands.

Glen thanked all for coming out and thanked Lana and Bob and that he hopes all are satisfied.

Motion to adjourn by Gary and seconded by Mike.  Meeting adjourned at 12:00pm.

Toni Williamson

Deputy Clerk, Wilma Township


Board of Reorganization, April 6 and Board of Appeal, April 13

The Wilma Township Board of Reorganization will be held on Wednesday, April 6th 2010 at 7:30pm at the Wilma Town Hall next to the Duxbury Store. It will be immediately followed by the monthly Board of Supervisors meeting.

Unless posted, all future monthly Board of Supervisors meetings will be held on the first Wednesday of each month at 7:30pm at the Wilma Town Hall next to the Duxbury Store. In case of inclement weather, all meetings will be scheduled for the next week at the same time.

The Board of Appeal and Equalization for Wilma Township shall meet on Wednesday, April 13, 2011 at 10:00am at the Wilma Town Hall.

Any questions please call Toni Williamson at 320-245-5194 or email