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Board applies lack‑of‑access discount for landlocked 80‑acre parcel after owners object to steep assessment

June 18, 2025 | Cook County, Minnesota


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Board applies lack‑of‑access discount for landlocked 80‑acre parcel after owners object to steep assessment
Ken and Barbara Bridal appealed the assessor's revised valuation for an 80‑acre parcel that they said is partially inaccessible without purchasing an easement. The couple told the Cook County Board of Appeal and Equalization that roughly 25 acres on the west side of the river has no legal road access and significant elevation changes that make development impractical.

Ken Bridal said much of the land is effectively landlocked and “it does not make it a prime buildable site,” emphasizing development costs, access, well and septic feasibility and the cost of creating five‑acre parcels. He added that the family has held the land for generations and does not plan to subdivide or develop it.

Bob Johnson, speaking for the assessor, provided sales comparables in the area and defended the use of river frontage and view factors in the county's land tiers, but said staff could apply access‑related discounts in certain cases. He described existing county discounts for properties lacking direct road access, including a “trail access only” category and a “lacks road access” deduction.

During discussion Commissioner Gamble and others said the board should apply a consistent standard and consider a documented lack‑of‑access discount for the inaccessible portion. Commissioner Garamond noted that applying the county's formula to the 25 acres produced a value of $65,400 for the inaccessible portion and that “that brings the total value to” a higher total; the transcript recorded a motion to adjust the total assessed value to a figure stated in the meeting.

The board made a motion to adjust the assessment to the figure recorded at the hearing (motion language in the minutes) and voted to approve the assessor's recommended adjustment; the clerk recorded the vote as passing unanimously. County staff said they could model the precise computation in the assessor's software and document the application of an access discount for the inaccessible acreage.

The action changes this parcel's assessed value for 2025 as recorded at the hearing; the board noted consistency in applying road‑access discounts is a governance priority going forward.

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