Board of Review - MINUTES - 7/17/2013
CITY OF MUSKEGO Audio on file for seven years
2013 BOARD OF REVIEW
MINUTES OF MEETING HELD JULY 17, 2013
City Attorney Eric Larson called the Board of Review meeting to order at 5:02 p.m. The
following Board of Review members were present: Gary Boisits, Lynda Guhr, Henry
Posbrig, Tom Reck and Steve Roncke. City Assessor Laura Mecha, Assessor Mark
Link from Tyler Technologies, and Deputy Clerk Jill Blenski were also present.
The Deputy Clerk stated that the meeting was noticed in accordance with the Open
Meeting Law.
Henry Posbrig nominated Lynda Guhr as Chairman. Gary Boisits moved to accept
Lynda Guhr as Chairman. Steve Roncke seconded; motion carried.
Ms. Guhr assumed the role of Chairperson. Steve Roncke nominated Henry Posbrig as
Vice Chairman. Tom Reck nominated Tom Reck. Nominations were closed. Tom
Reck moved to accept Tom Reck as Vice Chairman. Gary Boistis seconded;
motion carried.
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 on May 24, 2013.
The Deputy Clerk presented the 2013 Assessment Roll with the Assessor’s Affidavit to
the Board.
Mark Link distributed the Annual Assessment Report of and Prepared for the City of
Muskego by Tyler Technologies. He noted that the report is a summary of what
transpired during the 2013 reassessment process. Mr. Link reviewed some of the data
contained in the report noting this was the first year this report was prepared.
City Assessor Laura Mecha stated the total value of the City is $2.4 billion, which
includes personal property, but not manufacturing. Manufacturing is assessed by the
State of Wisconsin; the City will receive those numbers later in the year. Last year, the
total value was $2.7 billion. This reflects an approximate change of 10%.
Establish Procedures of Operation
The Board of Review determined it would hear all objections first and then deliberate
afterwards. However, if time permitted, it would deliberate in between hearing
objections. The Board has a meeting scheduled for Thursday, July 18 and noted that
deliberation could also be done the next day.
Attorney Larson reviewed the role of the Board. State statutes describe the duties of
the Board. When hearing objections, a trial like process is followed. The taxpayer
presents his case first. The assessor will then present his case. Testimony is closed
2013 Board of Review Page 2
July 17, 2013
and the Board will deliberate after hearing all the objections. Attorney Larson outlined
the following rules:
The assessor’s valuations are presumed to be correct, unless proven otherwise.
The Board cannot change any value fixed by the assessor except upon evidence
presented to it under oath.
The evidence must be factual in nature and not just a matter of opinion.
The Board took a brief recess so Attorney Larson could clarify questions of Board
Member Tom Reck.
At 5:40 p.m., the Board went back on the record and proceeded to hear the following
objections:
Randall and Catherine Hojnacki Tax Key #2207.027
W132 S7625 Cheviot Road
Kevin and Dawn Clabots Tax Key #2257.128
W127 S9671 Scott Krause Drive
Michael and Debra Czarnecki Tax Key #2176.051
S69 W17915 Muskego Drive
(During the testimony of Mr. Czarnecki, Attorney Larson noted that it was 7:00 p.m. and
that the Board had been in session for two hours; the Board did not receive any new
objections.)
Daniel and Patricia Kopp Tax Key #2199.084
S77 W16632 Bridgeport Way
Keith and Andrea Sadler Tax Key #2221.997
W172 S7927 Lannon Drive
A Notice of Intent and Objection Form was filed by Terry Kocourek. Mr. Kocourek did
not appear.
Eric and Jessica Sharon Tax Key #2204.077
W146 S7753 Stags Leap Court
Daniel and Kim Wankowski Tax Key #2200.021
S78 W16432 Spinnaker Drive
Donald Dougherty Tax Key #2252.983
W140 S9319 Boxhorn Drive
Josiah and Dawn Kim Tax Key #2252.982
W140 S9329 Boxhorn Drive
Gary Kohlenberg, Agent was present for the following:
Mike Bohrer (187 Muskego LLC) Tax Key #2223.994.003
S84 W18710 Enterprise Drive
2013 Board of Review Page 3
July 17, 2013
Mr. Kohlenberg was scheduled to present two additional objections. Due to the
lateness of the hour, it was suggested that those two objections be heard on Thursday.
Mr. Kohlenberg agreed to postpone the hearings until Thursday and waived his 48-hour
notice. The Assessor also waived the 48-hour notice. Chairman Guhr noted that the
objections for Tax Key No. 2223.001 and Tax Key No. 2222.984.003 would be heard at
6:00 p.m. on Thursday, July 18.
The Board deliberated the following objections:
Randall Hojnacki (Tax Key #2207.027): Tom Reck 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.
Kevin Clabots (Tax Key #2257.128): Gary Boisits moved to sustain the Assessor’s
valuation and to adopt the Findings of Fact, Determinations and Decision. Steve
Roncke seconded; motion carried 5 in favor.
Michael Czarnecki (Tax Key #2176.051): Henry Posbrig moved to sustain the
Assessor’s valuation and to adopt the Findings of Fact, Determinations and
Decision. Steve Roncke seconded; motion carried 5 in favor.
Daniel Kopp (Tax Key #2199.084): Tom Reck 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.
Keith Sadler (Tax Key #2221.997): Steve Roncke moved that the Assessor’s
valuation is incorrect and that the full value of the property is:
Land $ 59,600
Improvements 124,900
Total $184,500
The level of assessment of the municipality is at 100%. The Board hereby sets the new
assessment as:
Land $ 59,600
Improvements 124,900
Total $184,500
Tom Reck seconded; motion carried 5 in favor.
187 Muskego LLC (Tax Key #2223.994.003): Gary Boisits 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.
At 12:29 am., Henry Posbrig moved to adjourn to 5:00 p.m. on Thursday,
July 18, 2013. Gary Boisits seconded; motion carried.
Minutes taken and transcribed by
Jill Blenski, CMC, Deputy Clerk