DEPARTMENT: Property Taxation and Records
FILE TYPE: Consent Action
TITLE
title
Approval Of Applications For Property Tax Penalty Abatement
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PURPOSE/ACTION REQUESTED
Approve penalty abatement applications exceeding $10,000 for MV Eagan Ventures and MVE Residential LLC (Viking’s Lake).
SUMMARY
Applicant: MV Eagan Ventures
Parcel ID Number: 10-82012-01-010
Owner: MV EAGAN VENTURES LLC
Property Location: 2611 Nordic Way, Eagan MN 55121
2025 2nd Half Penalty Abatement Request: $19,113.36
Applicant: MVE Residential LLC
Parcel ID Number: 10-82013-01-030
Owner: MVE RESIDENTIAL LLC
Property Location: 700 Vikings Pkwy, Eagan MN 55121
2025 2nd Half Penalty Abatement Request: $17,965.31
Pursuant Minn. Stat. §375.192, subd. 2, upon written application by the owner of any property, the county board may grant the reduction or abatement of taxes of any costs, penalties, or interest if the board deems just and equitable. The county board may consider and grant reductions or abatements on applications only as they relate to taxes payable in the current year and the two prior years.
Dakota County Abatement Policy 8751, the County Board delegates its authority to grant abatements of penalty for late payment of current year tax for documented cases of hardship or clerical error, in an amount not to exceeding $10,000.00 to the County Property Taxation & Records Department.
County Board action is required for abatements that the penalty, interest, and costs for delinquent taxes is $10,000 or more.
On September 19, 2025, MV Eagan Ventures and MVE Residential LLC mailed its property tax payments through UPS Mailing. The taxpayer discovered that the UPS package with the tax payments was lost in transit. The taxpayer completed the Abatement Application, provided documentation from UPS confirming that the package was reported lost, and included a bank-issued stop-payment notice dated October 28, 2025.
The policy allows for approval of the abatement of penalty when a bank-issued stop-payment is filed within 30 days of the original payment due date, October 15, 2025. The abatement amounts for these two parcels exceeds the County’s delegated approval threshold of $10,000, therefore County Board action is required for approval.
When any approved abatement is granted, the County Property Taxation & Records Department is then required to give a twenty-day notice to the school board and municipality in which the property is located.
RECOMMENDATION
recommendation
Staff in the Dakota County Property Taxation & Records Department recommend that the Dakota County Board of Commissioners approve the abatement applications for MV Eagan Ventures and MVE Residential LLC.
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EXPLANATION OF FISCAL/FTE IMPACTS
The abatement reduces collected penalty revenue by a total of $37,078.67. No FTE impacts.
☒ None ☐ Current budget ☐ Other
☐ Amendment Requested ☐ New FTE(s) requested
RESOLUTION
body
WHEREAS, the Dakota County Property Taxation & Records Department requests that the Dakota County Board of Commissioners approve the abatement applications for MV Eagan Ventures and MVE Residential LLC; and
WHEREAS, in accordance with Minn. Stat. §375.192, subd. 2, upon written application by the owner of any property, the county board may grant the reduction or abatement of taxes of any costs, penalties, or interest if the board deems just and equitable; and
WHEREAS, Dakota County Abatement Policy 8751 allows for approval of the abatement of penalty when a bank-issued stop-payment is filed within 30 days of the original payment due date, October 15, 2025; and
WHEREAS, MV Eagan Ventures and MVE Residential LLC completed the Abatement Application, provided documentation from UPS confirming that the package was reported lost, and included a bank-issued stop-payment notice dated October 28, 2025; and
WHEREAS, County Board action is required for abatements that the penalty, interest, and costs for delinquent taxes is $10,000 or more.
NOW, THEREFORE, BE IT RESOLVED, that pursuant to Minn. Stat. §375.192, the Dakota County Board of Commissioners hereby approves the penalty abatements for the parcels described as follows:
Applicant: MV Eagan Ventures
Parcel ID Number: 10-82012-01-010
Owner: MV EAGAN VENTURES LLC
Property Location: 2611 Nordic Way, Eagan MN 55121
2025 2nd Half Penalty Abatement: $19,113.36
Applicant: MVE Residential LLC
Parcel ID Number: 10-82013-01-030
Owner: MVE RESIDENTIAL LLC
Property Location: 700 Vikings Pkwy, Eagan MN 55121
2025 2nd Half Penalty Abatement: $17,965.31
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PREVIOUS BOARD ACTION
None.
ATTACHMENTS
Attachment: MV Eagan Ventures Penalty Abatement Application
Attachment: MVE Residential Penalty Abatement Application
Attachment: UPS Tracking
Attachment: U.S. Bank Stop Payment
Attachment: Policy 8751 Abatements
BOARD GOALS
☐ Thriving People ☐ A Healthy Environment with Quality Natural Resources
☒ A Successful Place for Business and Jobs ☐ Excellence in Public Service
CONTACT
Department Head: Amy Koethe
Author: Airabella Lepinski