BOARD OF REVIEW Packet - 7/17/2019CITY OF MUSKEGO
BOARD OF REVIEW AGENDA
07/17/2019
3:30 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
ROLL CALL
STATEMENT OF PUBLIC NOTICE
APPROVAL OF MINUTES
1 May 14, 2019
BUSINESS
1 Verify that the City has an Ordinance for the Confidentiality of Income and Expense
Information Provided to the Assessor Under State Law, Wis. Stats. 70.47 (7)(af)
2 Board of Review Member Training Update
3 Adoption of Policy Regarding the Procedure for Sworn Telephone Testimony and Sworn
Written Testimony
4 Adoption of Policy Regarding the Procedure for Waiver of Board of Review Hearing
Requests
5 Filing and Summary of the Annual Assessment Report by the Assessor
6 Receipt of the Assessment Roll by the Deputy Clerk
7 Consider Action on Palpable Errors and Omitted Assessments
8 Establish Procedures of Operation and Deliberations
9 Consider Waivers of Late Objectors
10 Consider Request for Waiver for Board of Review Hearing and Request to Testify by
Telephone or Submit Written Statement - Wal-Mart Real Estate Business Trust, W159
S6530 Moorland Road, Tax Key No. 2169999.003
11 Hearings and Decisions on Objections to Property Assessments
12 Review the 2019 Assessment Roll and Perform Statutory Duties
13 Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die
Packet Page 1
Board of Review Agenda 2
7/17/2019 3:30:00 PM
NOTICE
IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF
THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION
WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL
BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE.
ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED
INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS
SERVICE, MUSKEGO CITY HALL, (262) 679-4100.
Packet Page 2
Unapproved
Audio on file for seven years.
CITY OF MUSKEGO
BOARD OF REVIEW MINUTES
May 14, 2019
4:00 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Deputy Clerk Blenski called the Board of Review meeting to order at 4:05 p.m.
ROLL CALL
The following Board of Review members were present: Lynda Guhr, Henry Posbrig and
Jeremy Keil. Board Members absent: Gary Boisits and Mara Spring. Also present: Assessor
Mark Link from Tyler Technologies, City Attorney Jeff Warchol and Deputy Clerk Blenski.
STATEMENT OF PUBLIC NOTICE
The Deputy Clerk stated that the meeting was properly noticed.
BUSINESS
Select a Chairperson
Henry Posbrig moved to nominate Lynda Guhr as Chairperson of the 2019 Board of
Review. Jeremy Keil seconded. Motion carried 3 in favor.
Ms. Guhr assumed the role of Chairperson.
Select a Vice Chairperson
Lynda Guhr moved to nominate Henry Posbrig as Vice Chairperson. Jeremy Keil
seconded. Motion carried 3 in favor.
Verify that a Member or Members have Met the Mandatory Training Requirement
The Deputy Clerk noted that two of the five members have met the requirement. With the Board
adjourning to July, it is possible that other members may attend a training session.
Adjourn to Specific Date, Time and Location
Henry Posbrig made a motion to adjourn to July 17, 2019 at 3:30 p.m. Jeremy Keil
seconded; motion carried. The Board adjourned at 4:08 p.m.
Minutes taken and transcribed by Jill Blenski, Deputy Clerk.
Page 1 of 1
May 14, 2019
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COMMON COUNCIL - CITY OF MUSKEGO
ORDINANCE #999
AN ORDINANCE RELATING TO THE CONFIDENTIALITY OF INFORMATION
ABOUT INCOME AND EXPENSES REQUESTED BY THE ASSESOR
IN PROPERTY ASSESSMENT MATTERS IN THE CITY OF MUSKEGO
WHEREAS, as part of the Budget Adjustment Act, 1997 Wisconsin Act 237, a number of
significant changes regarding property tax assessment appeals and Board of Review
procedures were enacted; and
WHEREAS, at Section 279(K) of 1997 Wisconsin Act 237, section 70.47(7)(af) of the Wisconsin
Statutes was created; and
WHEREAS, Section 70.47(7)(af), Wisconsin Statutes, requires that the municipality provide by
ordinance for the confidentiality of information about income and expense that is provided to the
Assessor under Section 70.47(7)(af), Wisconsin Statutes, and shall provide exceptions for
persons using the information in the discharge of duties imposed by law or of the duties of their
office or by order of the court,
NOW, THEREFORE, THE COMMON COUNCIL OF THE CITY OF MUSKEGO, WAUKESHA
COUNTY, WISCONSIN, DO ORDAIN AS FOLLOWS:
SECTION 1: Whenever the Assessor, in the performance of the Assessor’s duties, requests or
obtains income and expense information pursuant to Section 70.47(7)(af), Wisconsin Statutes,
or any successor statute thereto, then, such income and expense information that is provided to
the Assessor shall be held by the Assessor on a confidential basis, except, however, that the
information may be revealed to and used by persons: in the discharging of duties imposed by
law; in the discharge of duties imposed by office (including, but not limited to, use by the
Assessor in performance of official duties of the Assessor’s office and use by the Board of
Review in performance of its official duties); or pursuant to order of a court. Income and
expense information provided to the Assessor under Section 70.47(7)(af), unless a court
determines that it is inaccurate, is, per Section 70.47(7)(af), not subject to the right of inspection
and copying under Section 19.35(l), Wisconsin Statutes.
SECTION 2: SEVERABILITY.
The several sections of this ordinance are declared to be severable. If any section or portion
thereof shall be declared by a court of competent jurisdiction to be invalid, unlawful or
unenforceable, such decision shall apply only to the specific section or portion thereof directly
specified in the decision, and shall not affect the validity of any other provisions, sections or
portions thereof of the ordinance. The remainder of the ordinance shall remain in full force and
effect. Any other ordinances whose terms are in conflict with the provisions of this ordinance
are hereby repealed as to those terms that conflict.
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Verify that the City has an Ordinance for the...
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Ordinance #999
SECTION 3: EFFECTIVE DATE.
This ordinance shall take effect immediately upon passage and publication as provided by law.
DATED THIS 12th DAY OF October, 1999.
CITY OF MUSKEGO
David L. De Angelis, Mayor
ATTEST:
Clerk-Treasurer
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City of Muskego Board of Review Policy onProcedure for Sworn Telephone or Sworn Written Testimony Requests
Whereas, sec. 70.47(8), Wis. Stat. authorizes the Board of Review to consider requests from a property owner or the property owner's representative to testify under oath by telephone or written statements under oath to the Board of Review and whether to allow the same; and
Whereas, the Department of Revenue has determined that the legal
requirements of the Notice to Appear at the Board of Review must be satisfied and
the Objection Form must be completed and submitted to the Board of Review as
required by law prior to a Request to Testify by Telephone or Submit Sworn
Written Statement form being submitted.
Now Therefore the Board of Review of the City of Muskego, Waukesha
County does hereby adopt as Board of Review policy the following:
1. PROCEDURE:
Before the Board of Review (hereinafter BOR) can consider a request from a
property owner or the property owner's representative (hereafter "owner") to testify by
telephone or submit a sworn written statement, the owner must first complete and file with
the clerk of the BOR the following documents:
a)A timely Notice of Intent to appear at BOR;
b)A timely Objection Form for Real Property Assessment (PA-115A); and
c)A fully completed Request to Testify by Telephone or Submit a Sworn Written
Statement at Board of Review (Form PA-814)
Such requests must be filed with the clerk of the BOR within the first 2 hours of
the BOR's first scheduled meeting
If the owner fails to file the aforementioned documents as required, the BOR will not
consider the request.
2. CRITERIA:
The BOR may consider any or all of the following factors when deciding whether to grant or deny the request:
a)The owner's stated reason(s) for the request as indicated on the PA-814
b) Fairness to the parties
c) Ability of the owner to procure in person oral testimony and any due
diligence exhibited by the owner in procuring such testimony
d) Ability to cross examine the person providing the testimony
e) The BOR's technical capacity to honor the request
f)Any other factors that the BOR deems pertinent to deciding the request
3. EFFECTIVE DATE:
This policy shall be effective upon passage.
Passed on the 17th day of July, 2019.
By the Board of Review of the City of Muskego Attested by
_________________________________________________________________________
Board of Review Chairperson (Lynda Guhr)Jill Blenski, Clerk of the Board of Review
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Adoption of Policy Regarding the Procedure for Sworn...
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City of Muskego Board of Review Policy on
Procedure for Waiver of Board of Review Hearing Requests
Whereas, sec. 70.47(8m), Wis. Stat. authorizes the Board of Review to
consider requests from a taxpayer or assessor, or at its own discretion to waive the
hearing of an objection under sec. 70.47(8) or, in a first class city, under sec. 70.47(16)
and allow the taxpayer to have the taxpayer's assessment reviewed under sec.
70.47(13); and
Whereas, sec. 70.47(8m), Wis. Stat. further states that for purposes of this
subsection, the Board of Review shall submit the notice of decision under sec.
70.47(12), Wis. Stat. using the amount of the taxpayer's assessment as
established by the municipal assessor as the finalized amount; and
Whereas, sec. 70.47(8m), Wis. Stat. further states that for purposes of this
subsection, if the Board of Review waives the hearing, the waiver disallows the
taxpayer's claim on excessive assessment under sec. 74.37(3), Wis. Stat. and
notwithstanding the time period under sec. 74.37(3), the taxpayer has 60 days from the
notice of hearing waiver in which to commence an action under sec. 70.37(3)(d), Wis.
Stat.
Whereas, the Department of Revenue has determined that the legal
requirements of the Notice to Appear at the Board of Review must be satisfied and the
Objection Form must be completed and submitted to the Board of Review as required by
law by the taxpayer prior to a Request for Waiver being considered.
Now Therefore the Board of Review of the City of Muskego, Waukesha
County, does hereby adopt as Board of Review policy the following:
1. PROCEDURE:
Before the Board of Review (hereinafter BOR) can consider a request from a taxpayer or
assessor, or at its own discretion to waive the hearing of an objection, the taxpayer must first
complete and file with the Clerk of the BOR the following documents:
a)A timely Notice of Intent to appear at BOR; and
b)A timely Objection Form for Real Property Assessment (PA-115A);
If the owner fails to file the aforementioned documents as required, no hearing will be scheduled on the objection.
If the owner files the aforementioned documents as required and a request from a
taxpayer or assessor, or at its own discretion is made to waive the hearing of an
objection, the BOR shall use the following criteria when making its decision.
2. CRITERIA:
The BOR, may consider any or all of the following factors when deciding whether to waive the hearing:
a. The benefits or detriments of the BOR process
b. The benefits or detriments of having a record for the Court review
c. Avoidance of unruly, lengthy, burdensome appeals
d. Ability to cross examine the person providing the testimony
e. Any other factors that the BOR deems pertinent to deciding whether to waive the
hearing
3. EFFECTIVE DATE:
This policy shall be effective upon passage.
Passed on the 17th day of July, 2019.
By the Board of Review of the City of Muskego Attested by
______________________________________ _________________________________
Board of Review Chairperson Jill Blenski, Clerk of the Board of ReviewPage 1 of 1
Adoption of Policy Regarding the Procedure for Waiver...
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Gimbel . Reilly Guerin . Browna
LLP
Via E-mail: smueller@cityofmuskego.org
and FedEx
Ms. Sharon Mueller, Ciry Clerk
City of Muskego
W782 58200 Racine Avenue
Muskego, WI53150
Writer's Direct E-mail
Irave@grgblaw.com
Re
Enclosures
33o East KilbournAvenue
Suite rrTo
Milwaukee, .WI
53zoz
P: $rg-zlt-rArgo
F,4t4-z7r-758o
'wryw.grg'bIarv. com
July 5,2019
Lisa M. Rave
Paralegal
Vqy truly yours,
{bttYu [\uJz
2019 Request for Waiver of Board of Review (BOR) Hearing
Property Owner: Wal-Mart Real Estate Business Trust
Property Address: W159 56530 Moorland Road, Muskego, WI
Parcel Number: MSKC21 69999003
Dear Ms. Mueller
Enclosed please find an Agent Authorization signed by our client, Wal-Mart Real Estate Business
Trust regarding the above referenced property. Please also find the completed Request for Waiver of
Board of Review (BOR) Hearing, the Objection to Real Property Assessment and an Addendum
containing a list of authorized agents.
We would like to waive the hearing of the attached objection. If the Waiver of Hearing is denied,
we would like to request a telephone hearing with the Board of Review and have therefore enclosed a
Request to Testify by Telephone.
Please let us know if you have any questions or require anything further from us. Thank you for
your attention to this matter.
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CITY OF MUSKBGO
2019 Assessment Year
Notice of Intent to File Objection with Board of Review
I, ehrislspher L. Strohbehn (insert name) as the property owner or as agent for
Wal-Mart Real F.state Busine.ss Trust (insert property owner's name or strike) with an address of
710 SW Sth Street. Bentonville - AR72716 hereby give notice of an intent to file an objection on the assessment
for the following properfy: Wl59 56530 Moorland Rd., Muskego, WI (insert address of subject property)
for the 2019 Assessment Year in the City of Muskego.
THIS NOTICE OF INTENT IS BEING FILED: (please mark one)
at least 48 hours before the Board's first scheduled meeting
less than 48 hours before the start of, but not later than the first two hours o1, the Board's first scheduled
meeting (please complete Section A)
after the first two hours of the Board's first scheduled session, but no later than the end of the fifth day of
the session or, if the session is less than five days, the end of the final day of the session (please complete
Section B)
FILING OF THIS FOR]VI DOES NOT RELIEVE THE OBJECTOR FROM THE REQUIREMENT OF
TIMBLY FILING A FULLY COMPLETED WRITTBN OBJECTION ON THE PROPER FORIVI WITH
THE CLERK OF THB BOARD OF REVIEW.
(Name Christopher L. Strohbehn Received by
Date/Time:(Date 7ls/rg
Section A: The Board of Review shall grant a waiver of the 48-hour notice of an intent to file a written objection if a property owner who
does not meet the notice requirement appears before the Board during the first two hours of the meeting, SHOWS GOOD CAUSE FOR
FAILURE TO MEET THE 48-HOUR NOTICE REQUIREMENT AND FILES A WRITTEN OBJECTION. My good cause is as
follows:
Section B: The Board of Review may waive all notice requirements and hear the objection even if property owner fails to provide written
or oral notice ofintent to object 48 hours before the first scheduled meeting, and fails to request a waiver ofthe notice requirement during
the first two hours of the meeting. If the property omer appears before the Board at any time up to the end of the fifth day of the session
or up to the end of the final day of the session if the session is less than five days, and FILES A WRITTEN OBJECTION AND
PROVIDES EVIDENCE OF EXTRAORDINARY CIRCUMSTANCES. Proof of my extraordinary circumstances are as follows:
A WRITTEN OBJECTION ON THE PROPER FORM MUST BE FILED WITH THE CLERK OF THE
BOARD OF REVIEW.
T\General Government\Boards and Committees\Board of ReviervV0 I 9 Board of Review: Notice lntent.doc
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Agent Authorization
for Property Assessment Appeals
lf an agent is tepresenting the property owner or municipality, the property owner or municipality must provide prior written authorization
for the agent to represent the company or municipalitywhen contacting the reviewing authority.
I:Owner and Property lnformatlon
Sectlon 2:Authorized Agent lnformatlon
Section 3:Authorization
.com
Agenl Authorired lort (check all that apply)'
l-l Manufacturing property assessment appeals (BOA)
l-l Access to manufacturing assessment system (MAS)
Wisconsin Department of Revenue 70.85 appeals
Municipal Board of Review
61;.,.'. Claim for excessive assessment
EntGr Tax Y€ars of Authorization
2017 ,2018, 2019
Authorlzation exptres 12-31 -2020
1mm-dd-yyyy)
(unless resclnded in writing prior to expiratlon)
Send notices and other wrltten communicttion sto: (check one or botil @ euthorized Agent lZ lrop"rty O,,"nu,
Section 4;Agreement/Acceptance
I understand, agree and accept:
. The assessort office m.ay divulge any information it may have on file concerning this property
. My agent has the authority and my permission to accept a subpoena concerning this property on my behalf
.lwill provideall informationlhavethatwill assistinthediscussionandresolutionofanyassessmentappeal ofthisproperty
. Signing this document does not relieve me of personal responsibility for timely reporting changes to my property and paying taxes, or
penalties for failure to do so, as provided under Wisconsin tax law
' A photocopy and/or faxed copy of this completed form has the same authority as a signed original
. lf signed by a corporate offcer, partner, or fiduciary on behalf of the owner, I certify that I have the power to execute this Agent
Authorization form
Sectlon5; OwnerGrantsAuthorization
Company/property owner name
Wal-Mart Real Estate Business Trust
Taxationiisttict uo*" l-Jrrilusu l{l'-'
Entermunicipality' MUSkegO
County
Waukesha
Mailing address
710 SW 8th Street
Street address of property
W159 56530 Moorland Rd
City
Bentonville
State
AR
ziP
72716 Muskego
I State
lwr
City Zip
531 50
Parcel number
MSKC2169999003 (79-) 204- 3835
Phone
brandon.caplena@walmart.com
Emall
)
Fax
(
Name /title
Attys. Christopher L. Strohbehn/Russell J. Karnes
Company name
Gimbel, Reilly, Guerin & Brown LLP
Malling address
330 E Kilbourn Ave, Suite 1170
Phone
914 )271 1440
Fax
414)271 -7680
City
Milwaukee
State
WI
zip
53202
Email
cstrohbeh n @g rgblaw. com & rkarnes@grgblar
Owner name (please print)
Wal-Mart
slgn H€re
Owncr
Senior Manager Property Tax Division
Owner
titleor
Brandon
Date (mm-dd-yryy)
71512019
PA-105 (R.3-r8)Wi5(on5in Department of RevenuePage 3 of 7
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Request for Waiver of Board of Review (BOR) Hearing
Section 70.47 (8m), Wis. Stats., states, "The board may, at the request of the taxpayer or assessor, or at its own discretion, waive the hearing
of anobjectionundersub.(8) or,ina 1'tclasscity,undersub.(16) andallowthetaxpayertohavethetaxpayer'sassessmentreviewedunder
sub. (13). For purposes of this subsection, the board shall submit the notice of decision under sub. (12) using the amount of the taxpayer's
assessment as the f inalized amount. For purposes of this su bsection, if the board waives the hearing. the waiver disallows the taxpayer's claim
on excessive assessment under sec.74.37(3) and notwithstanding the time period under sec.74.37(3Nd\, the taxpayer has 60 days from the
notice of hearing waiver in which to commence an action under sec. 74.37(3)(d).'
NOTE: The legal requirements of the Notice of lntent to Appear must be satisfied and the Objection Form must be completed and
submitted as required by law prior to the Request for Waiver of Board of Review Hearing being submitted.
NOTE: Request for Waiver must be presented prior to the Gommencement of the hearing.
All parties to the hearing understand that in granting of this waiver there can be no appeal to the Department of Revenue under sec. 70.85,
Wis. Stats. An action under sec.70.47(13), Wis.Stats., must be commenced within 90 days of the receipt of the notice of the waiving of the
hearing. An action under sec.74.37(3)(dl, Wis. Stats., must be commenced with 60 days of the receipt of the notice of the waiving of the hearing.
Russell J. Karnes
Requestor's / Agent's Signature
* lf agent, attach signed Agent Authorization Form, PA-l05
Municipality
City of Muskego
County
Waukesha
Requestor's name
Wal-Mart Real Estate Business Trust
AgenI name (if applicable)*
Christopher L. Strohbehn
Requestor's mailing address
710 SW 8th Street
Bentonville, AR72716
Agent's mailing address
Gimbel, Reilly, Guerin & Brown, LLP
330 E. Kilbourn Ave., Milwaukee, Wl 53202
Requestor's telephone number
( 479 ) 204 - 3835
I Land Line
n cell phone
Agent's telephone number
( 414 ) 271 - 1400
I Land Line
! cett ehone
Requestor's email address
Bra ndon. Caplen a@walma rt.com
Agent's email address
cstrohbehn@grgblaw.com
Property address
W159 56530 Moorland Road, Muskego, Wl
Legal description or parcel number
MSKC21 69999003
Taxpayer's assessment as established by assessor - Value as determined due to waiving of BOR hearing
5 s,505,188
Property owner's opinion of valueS s,65o,ooo
Basis for request
To take matter directly to circuit court
Date Notice of lntent to Appear at BOR was given
07-05-2019
Date Objection Form was completed and submitted
07-05-2019
Decision
f Approved
Reason
! Denied
Board of Review Chairperson's Signature
[] Ta*payer advised
Dote
PA-813 (R. r0-r6)
Date
Wisconsin Department of RevenuePage 4 of 7
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Objection to Real Property Assessment
To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un-
der state law (sec. 70.a70)b), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best
evidence of property value, see the Wisconsin Department Revenue's Property Assessment Appeol Guide for Wisconsin Real Property Owners.
Complete all sections:
Section 1:Owner /lnformation * lf agent, submit written authorization (Form PA-105) with this form
Section 2: Assessment lnformation and of Value
lf this property contains non-market value class e,de r opinion of the taxable value breakdown:
Section 3: Reason for and Basis of Estimate
Section 4: Other Property lnformation
Property owner na me (on chonged assessment notice)
Wal-Mart Real Estate Business Trust
Agent name (if a ppl i ca bl e)
Christopher L. Strohbehn, Gimbel, Reilly, Guerin & Brown
Owner mailing address
710 SW 8th Street
Agent mailing address
330 E. Kilbourn Ave., Suite 1170
City
Bentonville
State
AR 72716
zip City
Milwaukee
State
WI
zip
53202
Owner phone(479) 204- 3835
Email
Brandon.Caplena@walmart.com
Owner phone(414) 271-1440 cstroh behn@grg blaw.com
Email
Property address
W159 56530 Moorland Road
City
Muskego
State
WI 531 50
7ip
Legal description or parcel no. (on changed assessment notice)
MSKC21 69999003
Assessment shown on notice Total
$ 9,505,188
Your opinion of assessed value - Total
$ 5,650,000
Statutorv Class Acres S Per Acre Full Taxable Value
Residential total market value
Commercial total market value 9,505,188
Agricultural classif ication: # of tillable acres 5 acre use value@
# of pasture acres 5 acre use value@
# of specialty acres 5 acre use value@
Undeveloped classification # of acres 5 acre @ 50% of market value@
Agricultural forest classification # of acres $ acre @ 50%o of market value@
Forest classification # of acres 5 acre @ market value@
Class 7 "Other" total market value market value
Managed forest land acres 5 acre 61 50%o of market value@
Managed forest land acres 5 acre @ market value@
Reason(s) for your objectio n: (Attach additional sheets if needed)
Value is excessive based on other comparable big box stores and
appraisals.
Basis for your opinion of assessed valuei (Attach additional sheets if needed)
Based on other comparable big box stores and appraisals.
A. How was this property acquired: (check the box that applies) f, Purchase
Acquisition price 5 4,551,600 Date 10 - 13 - 2008
I trade ! cift I tnheritance
fi ves I t'loB. Were there any changes made to this property ("-' iffJJJ#{'"t, remodeling, addition) since acquiring it?
lf Yes, describe lmprovement - new buildinq
Date of Cost of
changes - -2010 cha
(mn-dd-yyyy)
nses 5 8,568,040 Does this cost include the value of all labor (including your own)? [ Yes
I Yes
(mm-dd-yyyy)
List all offers received
XNo
XruoC. During the last five years, was this property listed/offered for sale?
lf Yes, how long was the property listed (provide dates)to
(mm-dd-yyyy)
Asking price 5
D. Was this property appraised within the last five years?ffives I ruo
lf Yes, provide:Date 03 - 07 - 2018 Value 5,650.000 Purpose of appraisal Est retrospective market value of property
(mn-dd-yyyy)
lf this property had more than one appraisal, provide the requested information for each appraisal
Section 5: BOR Hearinq lnformation
A. lf you are requesting that a BOR member(s) be removed from your hearing, provide the name(s):
Note: This does not apply in first or second class cities.
B. Provideareasonableestimateoftheamountoftimeyouneedatthehearing 15 minutes.
Property owner or Agent signature
Russell J. Kames
Date (mm-dd-yyyy)
07-05-2019
PA-r r5A (R. 9-16)SBN:1054982 Wisconsin Department of RevenuePage 5 of 7
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ADDENDUM
LIST OF ADDITIONAL A UTHORZIED AGENTS
Christopher [. Strohbehn
Russell J. Karnes
Lisa M. Rave
Ellsbeth V. McGowan
Robert Hill
Michael Wedl
Com
Gimbel, Reilly, Guerin & Brown
Gimbel, Reilly, Guerin & Brown
Gimbel, Reilly, Guerin & Brown
Gimbel, Reilly, Guerin & Brown
Robert Hill taw, [TD.
Robert Hill Law, LTD.
Attorney
Attorney
Paralegal
Paralegal
Attorney
Consultant
330 E. Kilbourn Ave., Suite 1170, Milwaukee, Wt 53202
330 E. Kilbourn Ave., Suite 1170, Milwaukee, Wt 53202
330 E. Kilbourn Ave., Suite 1170, Milwaukee, Wl 53202
330 E. Kilbourn Ave., Suite 1170, Milwaukee, Wt 53202
1161 Wayzata Blvd East, Suite 399, Wafzata, MN SS391
1161 Wayzata Blvd Eas! Suite 399, Wayzata, MN 55391
cstrohbehn@grgblaw.com
dsamer@arcPla!.v-.g-o_m
lrave@ergblaw.com
emcgowan@greblaw.com
bob@roberthilllaw.com
mike@usapta,com
414-224-36,3
4t4-224-a735
4t4-27t-7',26
4t4-224-87?9
952426-7373
763-259-3513
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Request to Testify by Telephone or Submit a Sworn Written Statement
at the Board of Review (BOR)
Section 70.47(8), Wis. Stats., states "...lnstead of appearing in person at the hearing, the board may allow the property
owner, or the property owner's representative, at the request of either person, to appear before the board, under oath,
by telephone or to submit written statements, under oath, to the board. ..."
NOTE: The legal requirements of the Notice of lntent to Appear at the BOR must be satisfied and the Objection
Form must be completed and submitted to the BOR as required by law prior to the Request to Testify by
Telephone or Submit Sworn Written Statement form being submitted.
Municipality
City of Muskego
County
Waukesha
Property owner's name
Wal-Mart Real Estate Business Trust
Agent name (if applicable)
Christopher L. Strohbehn
Owner's mailing address
710 SW 8th Street
Bentonville, 4R72716
Agent's mailing address
Gimbel, Reilly, Guerin & Brown, LLP
330 East Kilbourn Avenue, Suite 1 170, MiW., Wl 53202
Owner's telephone number
( 479 ) 204 - 3835
I Land Line
n cett phone
Agent's telephone number
( 414 ) 271 - 14OO
I Land Line
! cett Phone
Owner's email address
Brandon. Caplena@walmart.com
Agent's email address
cstrohbehn@grgblaw.com / rkarnes@grgblaw.com
Please provide the following information on the property and the assessment to which you are objecting. (Attach additionat
sheefs, if necessary.)
1. Property address W159 56530 Moorland Road, Muskego, Wl
2. Legal description or parcel number from the current assessment roll MSKC21 69999003
3. Total Property Assessment $ 9,505,188
4. lf agent, attach signed Agent Authorization form, PA-105
X Testify by telephone* I Submit sworn written statement
Basis for reque st To take matter directly to Circuit Court.
* lf the request is approved, provide the best telephone number to reach you ( ql+ ) 271 - 1400
For Board Use Only
! Approved I Denied
Reason
Owner's or Agent's signature
Russell .I. Karnes 07-05-2019
Date
! taxpayer advised
PA-814 (N. 1-15)
Date
Wsconsin Department of RevenuePage 7 of 7
Consider Request for Waiver for Board of Review...
Packet Page 14