Board of Review - MINUTES - 5/16/2012CITY OF MUSKEGO Audio on file for seven years
2012 BOARD OF REVIEW
MINUTES OF MEETING HELD MAY 16, 2012
Deputy Clerk Jill Blenski called the Board of Review meeting to order at 5:00
p.m. The following Board of Review members were present: Lynda Guhr, Ray
Ingold, Henry Posbrig, Tom Reck and Steven Roncke. City Attorney Eric Larson,
City Assessor Laura Mecha, and Assessor Marty Kuehn from Tyler Technologies
were also present.
The Deputy Clerk stated that the meeting was noticed in accordance with the
Open Meeting Law.
Steven Roncke moved to nominate Lynda Guhr as Chairman. Henry
Posbrig seconded. There were no other nominations. Motion carried. Lynda
Guhr was elected and assumed the role of Chairman. Steven Roncke moved
to nominate Henry Posbrig as Vice Chairman. Ray Ingold seconded. There
were no other nominations. Motion carried. Henry Posbrig was elected Vice
Chairman.
The Deputy Clerk stated that four of the members present have met the
mandatory training requirement. The required training affidavit was filed with the
Department of Revenue.
The Deputy Clerk presented the 2012 Assessment Roll with the Assessor’s
Affidavit to the Board.
City Assessor Laura Mecha presented her report for the 2012 assessment year
and noted the following:
This was not a re-evaluation year. Values are at 111% to market on the
average.
A citywide re-evaluation is scheduled for 2013; a significant number of
properties will probably decrease in value.
Current assessed value for 2012 is $2,732,546,760, which includes
personal property, but not manufacturing. This represents a .7% increase
compared to the 2011 assessed value, which was $2,714,328,203.
Establish Procedures of Operation
Attorney Larson reviewed the role of the Board. The assessor’s valuation is
assumed to be correct. The Board of Review determined it would hear all
objections at the scheduled times and then deliberate the cases at the end
unless there was time to deliberate after the hearing. A Findings of Fact,
Determinations and Decision form will be used for each case.
Chairman Guhr noted that an objection was filed by Gayle Schmitt on behalf of
Edgewood Contractors less than 48 hours before this meeting. Attorney Larson
2012 Board of Review Page 2
May 16, 2012
reminded the Board that the taxpayer has to show good cause as to why the 48-
hour notice was not met.
Ms. Schmitt was present. She stated that the Board of Review material was sent
to her Hales Corners address. She did not receive it until today because the
Hales Corners office does not have a large mail receptacle. Her address of
record is in Big Bend. Ms. Schmitt stated she was not aware of the 48-hour
notice and that the required filing had to be submitted to the City Clerk. Ms.
Mecha stated that Ms. Schmitt has appeared before the Board in the past. She
questions the contention that there was a lack of knowledge regarding the
process. Ms. Mecha stated she directed Ms. Schmitt to the Clerk’s office and the
Wisconsin Department of Revenue website. Mr. Ingold moved to find that the
taxpayer showed good cause for not meeting the 48-hour requirement. Mr.
Reck seconded. Motion carried 5 in favor. Ms. Schmitt was given a 9:50
appointment time. The assessor as well as the taxpayer had stated earlier that
they would waive the 48-hour notice.
At approximately 5:30 p.m., the Board went off the record to review the
assessment roll. Attorney Larson noted that the individual with the 5:30
appointment time was not present.
At 5:40 the Board went back on the record. Mr. Randall Melody was present for
Convenience Stores Investments (Kwik Trip) hearing. Attorney Larson noted that
Mr. Chad Zeznanski is listed on the objection form as the agent for the property
holder. He also stated that Items No. 6 through No. 9 were not completed on the
form. Attorney Larson stated that was also true for the form submitted for
Wisconsin Hospitality Group (Pizza Hut). Mr. Zeznanski is also listed as the
agent for that property. The Board took a brief recess to allow Mr. Melody time to
obtain the missing information. Revised objection forms for Convenience Stores
Investments and Wisconsin Hospitality Group were subsequently submitted to
the Board.
Chairman Guhr briefly outlined the procedure prior to each objection. She also
stated that under State law, the Board of Review is required to uphold the
assessor’s valuation unless sworn testimony is presented to show that the
valuation is incorrect. Mr. Stewart Hamel of Tyler Technologies was now also
present for the Assessor. The Board proceeded to hear the following objections:
Convience Stores Investments Tax Key #2192.975
(Kwik Trip)
S79 W18884 Janesville Road
Wisconsin Hospitality Group Tax Key #2198.984.002
(Pizza Hut)
S73 W16730 Janesville Road
Sharon Sellhausen Tax Key #2283.999.007
Vacant Land on Crowbar Drive
Jeffrey Strong Tax Key #2212.094
S84 W12894 Blue Heron Lane
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May 16, 2012
At 7:00 p.m., Attorney Larson noted that the Board had been in session for two
hours; the Board did not receive any new objections.
Since time allowed, the Board deliberated the following objections:
Convenience Stores Investments (Tax Key No. 2192.975): Henry Posbrig
moved to sustain the Assessor’s valuation and to adopt the Findings of
Fact, Determinations and Decision. Steven Roncke seconded; motion
carried 5 in favor.
Wisconsin Hospitality Group (Tax Key No. 2198.984.002): Steven Roncke
moved to sustain the Assessor’s valuation and to adopt the Findings of
Fact, Determinations and Decision. Henry Posbrig seconded; motion
carried 5 in favor.
The Board took a brief recess. The Board then continued to hear the following
objections:
Michael Serdynski Tax Key #2287.013
W200 S10799 East Shore Drive
Susan Barry Tax Key #2221.993.040
W180 S8220 Pioneer Drive
The Board deliberated the following objection:
Sharon Sellhausen (Tax Key No. 2283.999.007): Tom Reck moved to sustain
the Assessor’s valuation and to adopt the Findings of Fact, Determinations
and Decision. Steven Roncke seconded; motion carried 5 in favor.
City Attorney Larson stated a Notice of Intent to File Objection was received by
the Clerk’s office for Oak Creek Industrial Properties, but not an objection form.
Attorney Jennifer Jin was present as the agent for the property owner. She
stated she submitted the objection form to the Clerk’s office via e-mail shortly
after 5:00 p.m. Attorney Larson stated that the form must be filed with the Clerk;
the office was closed at the time Attorney Jin indicated she sent the e-mail.
Attorney Jin believes the objection form was filed properly within the first two
hours of the Board’s meeting. The Board requested that the Deputy Clerk review
her e-mails to determine if the objection form was received.
Attorney Larson stated the Board needs to determine if sending an e-mail
constitutes filing, and if the filing was timely. Chairman Guhr noted that the e-
mail was received today at 5:28 p.m. Attorney Larson recommended that if the
Board wants to hear the objection, it should do so because there are
extraordinary circumstances vs. because the form was properly filed. He does
not want to set a precedent to allow this to happen in the future. Steve Roncke
moved to hear the objection based on extraordinary circumstances. Ray
Ingold seconded. Motion carried 5 in favor.
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May 16, 2012
It should be noted that the e-mail sent by Attorney Jin also noted that the
objection for Nicholas Braatz, Tax Key #2179.994.006, was being withdrawn.
The Board heard the following objection:
Oak Creek Industrial Properties Tax Key #2175.972
S70 W18785 Gold Drive
A Notice of Intent to File Objection and an Objection Form was filed by Bryan
Cody, W127 S9630 Scott Krause Drive, Tax Key #2257.159. Mr. Cody did not
appear before the Board.
The Board heard the following objection:
Edgewood Contractors, Inc. Tax Key #2232.980
S83 W20607 Janesville Road
The Board deliberated the following objections:
Jeffrey Strong (Tax Key #2212.094): Steven Roncke moved to sustain the
Assessor’s valuation and to adopt the Findings of Fact, Determinations and
Decision. Henry Posbrig seconded; motion carried 5 in favor.
Michael Serdynski (Tax Key #2287013): Henry Posbrig moved to sustain the
Assessor’s valuation and to adopt the Findings of Fact, Determinations and
Decision. Steven Roncke seconded; motion carried 5 in favor.
Susan Barry (Tax Key #2221.993.040): Steven Roncke moved to sustain the
Assessor’s valuation and to adopt the Findings of Fact, Determinations and
Decision. Henry Posbrig seconded; motion carried 5 in favor.
Oak Creek Industrial Properties (Tax Key #2175.972): Tom Reck moved that
the Assessor’s valuation is incorrect. Henry Posbrig seconded. The full
value of the property is:
Land $373,700
Improvements 0
Total $373,700
The level of assessment of the municipality is at 111%. The Board hereby
sets the new assessment at:
Land $285,200
Improvements 0
Total $285,200
Motion carried 4 in favor and Lynda Guhr voting no.
Edgewood Contractors, Inc. (Tax Key #2232.980): Henry Posbrig moved to
sustain the Assessor’s valuation and to adopt the Findings of Fact,
Determinations and Decision. Steven Roncke seconded; motion carried 5
in favor.
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May 16, 2012
The Notice of Board of Review Determination forms for the above objections will
be mailed by certified mail.
Tom Reck moved that the Board of Review approve the 2012 Assessment
Roll as presented by the Assessor and amended by the Board, and having
performed all of its statutory duties and completed all of its work that came
before the Board, the Board of the Review adjourns sine die at 11:56 p.m.,
subject to the Clerk fulfilling the Clerk’s statutory duties. Steven Roncke
seconded; motion carried.
Minutes taken and transcribed by
Jill Blenski, CMC, Deputy Clerk