Lake of the Woods County Board of Appeal and Equalization

 PURSUANT TO MN. STATUTE 331A.01, SUBD. 10 THE PUBLISHED MATERIAL IS ONLY A SUMMARY AND THE FULL TEXT IS AVAILABLE FOR PUBLIC INSPECTION AT THE LAKE OF THE WOODS COUNTY AUDITOR/TREASURERS’ OFFICE OR BY STANDARD MAIL OR ELECTRONIC MAIL OR LAKE OF THE WOODS COUNTY WEBSITE –

The Lake of the Woods County Board of Appeal and Equalization met on Monday, June 15, 2026, in the Commissioners’ Room of the Lake of the Woods County Government Center.  

County Board Chair Joe Grund called the meeting to order at 6:00 p.m. with the following members present: Commissioners: Joe Grund, Jon Waibel, Cody Hasbargen, and County Auditor-Treasurer Lorene Hanson. Absent: Commissioners Ed Arnesen and Buck Nordlof. Also present were: County Assessor Alisa Jacobsen, Appraisers Tyler Swanson and Kristi Roth. It was noted that County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization for 2026 at the meeting on June 9, 2026.

County Board Chair Joe Grund explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments.  He further explained that all appeals would be heard before any action would be taken.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to approve the agenda for June 15, 2026.

County Assessor Alisa Jacobsen explained that the valuation period is from sales during October 1, 2024, through September 30, 2025, and discussed adjustments that had been made during the past year. 

County Assessor Alisa Jacobsen presented additional changes, see attached list, that were received in her office within the previous ten days prior to the Board of Equalization meeting.

Meeting with the County Board was Eugene Mollberg property owner in Wabanica Township. Mr. Mollberg relayed his concerns on property values in his area. County Assessor Alisa Jacobsen reviewed the property in question, recent sales and values.

Meeting with the County Board was David Marhula property owner in the Baudette Township. Mr. Marhula relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales, and values.

Meeting with the County Board was Sandra Johnson property owner in the City of Baudette. Mrs. Johnson relayed her concern on the market value of her property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales, and values.

Meeting with the County Board was Edward Hanson property owner in the City of Baudette. Mr. Hanson relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales, and values.

Meeting with the County Board was Mark Chapman property owner in City of Baudette. Mr. Chapman relayed his concern on the market value of his properties. County Assessor Alisa Jacobsen reviewed the properties in question, recent sales, and values.

Meeting with the County Board was Greg Ledo property owner in the Baudette Township. Mr. Ledo relayed his concern on the market value of his properties. County Assessor Alisa Jacobsen reviewed the properties in question, recent sales, and values.

Appealing in writing with the County Board was Randy Lilly property owner in the Angle Township. Mr. Lilly relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales, and values.

Appealing in writing with the County Board was John Clifton property owner in the Wheeler Township. Mr. Clifton relayed his concern on the market value of his property. County Assessor Alisa Jacobsen reviewed the property in question, recent sales, and values.

Motion was made by Commissioner Jon Waibel to recess and set a Continuation Board of Equalization meeting for Tuesday, June 16, 2026, at 10:05 a.m. at the Northwest Angle. The motion was seconded by Commissioner  Cody Hasbargen and the same being put to a vote, was unanimously carried.  County Board Chair Joe Grund recessed the Lake of the Woods County Board of Appeal and Equalization meeting for 2026 at 8:30 p.m. 

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Motion was made by Commissioner Cody Hasbargen seconded by Commissioner Ed Arnesen and carried unanimously to close the regular meeting and re-open the 2026 Board of Appeal and Equalization meeting at 10:05 a.m. at the Northwest Angle with the following members present: Commissioners: Joe Grund, Cody Hasbargen, Ed Arnesen, Jon Waibel, and County Auditor-Treasurer Lorene Hanson. Also present were: County Assessor Alisa Jacobsen, Appraisers Tyler Swanson and Kristi Roth. Absent was Commissioners: Buck Nordlof.

 It was noted that County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization for 2026 at the meeting on June 9, 2026.

Chair Joe Grund explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments. He explained that all appeals would be heard before any action would be taken. He also explained that the valuation period the Assessor’s Office use is from sales during October 1, 2024, through September 30, 2025. There was no further discussion.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to close the public hearing and open the regular meeting

After hearing all the appeals, questions, comments and research reviewed, the following actions were taken:

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel  and carried unanimously to make no changes to values on the following properties: David Marhula (P#24.29.22.010); Sandra Johnson (P#61.54.07.130); Mark Chapman (P#60.02.23.027); Greg Ledo (P#24.20.31.011); and Randy Lilly (P#02.57.01.080).

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation to decrease the value on the following property: Virginia Melvie property owner Baudette Township, Parcel ID 24.61.01.190, decrease in total building value from $242,100.00 to $228,100.00 due to corrected condition.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation to decrease the value on the following property: Brenda Dorow property owner Potamo Township, Parcel ID 28.13.24.000, decrease in total land value from $44,000.00 to $35,200.00 due to corrected land calculation.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation to decrease the value on the following property: Brenda Dorow property owner Potamo Township, Parcel ID 28.13.21.010, decrease in total land value from $64,900.00 to $54,000.00 due to corrected land calculation.

 

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation to decrease the value on the following property: Brenda Dorow property owner Potamo Township, Parcel ID 28.14.11.000, decrease in total land value from $42,600.00 to $37,400.00 due to corrected land calculation.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation to decrease the value on the following property: Brenda Dorow property owner Potamo Township, Parcel ID 22.36.43.000, decrease in total land value from $51,900.00 to $43,200.00 due to corrected land calculation.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to accept the Lake of the Woods County Assessor’s recommendation to decrease the value on the following property: Kevin Dorow property owner Myhre Township, Parcel ID 21.24.44.000, decrease in total building value from $254,500.00 to $249,800.00 due to building value being too high.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Eugene Mollberg property owner Wabanica Township, Parcel ID 23.15.11.000, decrease in estimated market value from $304,300.00 to $275,000.00 due to the building value being too high.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Edward Hanson property owner City of Baudette, Parcel ID 61.53.01.010, decrease in total land value from $8,400.00 to $1,000.00 due to the land value being too high.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Greg Ledo property owner Baudette Township, Parcel ID 24.61.01.010, decrease in total land value from $163,300.00 to $112,200.00 due to the land value being too high.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: John Clifton property owner Wheeler Township, Parcel ID 19.21.12.000, decrease in total land value from $61,100.00 to $30,600.00 due to the land value being too high.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to decrease the value on the following property: Mark Chapman property owner City of Baudette, Parcel ID 61.50.13.150, decrease in total building value from $9,100.00 to $5,000.00 due to the building value being too high.

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to adjourn the County Board of Appeal and Equalization meeting for 2026. County Board Chair Joe Grund adjourned the Lake of the Woods County Board of Appeal and Equalization meeting for 2026, at 10:45 a.m. 

Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to close the public hearing for Board of Equalization and open the regular meeting.

Attest:                                                                         Approved: June 23, 2026

 

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Lorene Hanson, County Auditor-Treasurer                Chair Joe Grund