BOARD OF REVIEW Minutes 090121Unapproved
Audio on file for seven years.
CITY OF MUSKEGO
BOARD OF REVIEW MINUTES
September 1, 2021
10:00 AM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Chairperson Jeremy Keil called the meeting to order at 10:00 a.m.
ROLL CALL
Present: Board Members Lynda Guhr, Jeremy Keil, Henry Posbrig and Mara Spring. Also
present: City Attorney Jeff Warchol, Deputy Clerk Jill Blenski, Assistant Deputy Clerk Kerri
Roller, Administrative Assistant Christine Crisp, and Assessors Mark Link and Nick DePalma
from Tyler Technologies. Board Member Gerald Boisits was absent.
STATEMENT OF PUBLIC NOTICE
The Deputy Clerk stated that the meeting was noticed in accordance with the open meeting law.
MINUTES – May 11, 2021
Mara Spring moved to approve. Lynda Guhr seconded; motion carried.
BUSINESS
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)
The Board confirmed that the City adopted an Ordinance in 1999 that complies with Wisconsin
State Statutes.
Board of Review Training Update
The Deputy Clerk stated that she filed an amended Affidavit with the Wisconsin Department of
Revenue to reflect that Board Member Jeremy Keil also completed training. The Board
Members that have completed the certified training are: Jeremy Keil, Henry Posbrig and Mara
Spring.
Review Policy Regarding Procedure for Sworn Telephone Testimony or Sworn Written
Testimony Requests
The Board acknowledged the existing policies that are in place. It was noted that several
objectors have requested to provide sworn telephone testimony or sworn written testimony.
Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests
City Attorney Warchol stated this policy also has been in place.
Board of Review Minutes 2
September 1, 2021
Filing and Summary of the Annual Assessment Report by the Assessor
Assessor Mark Link introduced the staff present from Tyler Technologies, Nick DePalma and
Michael Weymier. He gave a brief recap of the 2021 citywide revaluation. Sales from
November 1, 2019 through December 31, 2020 were used to estimate market values as of
January 1, 2021. The Assessor’s Office does research those sales to determine their validity.
Assessor Link reviewed the timeline that was used to mail the required notices and conduct the
open book period. All changes made at open book are included in the 2021 roll. The average
increase in assessed value is 21%. Following the revaluation, the level of assessment is at
100%. The Department of Revenue may indicate that level at plus or minus 2%. That is what
will be reflected on the 2021 tax bills.
Receipt of the Assessment Roll by the Deputy Clerk
Assessor Link presented the 2021 Assessment Roll to the Deputy Clerk. The Assessor’s
Affidavit was executed.
Establish Procedures of Operation and Deliberations
Chairman Keil noted that the Board Members were familiar with the procedures of operation and
deliberations. The Board will deliberate after each objection if time permits.
Consider Waivers of Late Objectors
No late objectors were present. The first two hours that the Board will be in session are 10:00
a.m. to noon.
Consider Request to Testify by Telephone or Submit a Sworn Written Statement at the
Board of Review Submitted by Thomas Sheahan and Natalie Sobierajski, S72 W14818
Candlewood Lane, Tax Key No. 2202.081
City Attorney Warchol stated the existing policy contains the criteria the Board should consider
to determine if it will allow the taxpayers’ request. Mara Spring moved to approve. Henry
Posbrig seconded; motion carried.
Consider Request to Submit a Sworn Written Statement at the Board of Review
Submitted by Annette Duplanty, W165 S7423 Bellview Drive, Tax Key No. 2198.973
Lynda Guhr moved to approve the request. Henry Posbrig seconded; motion carried.
Consider Request to Testify by Telephone at the Board of Review Submitted by Brian
Carlson, W167 S7284 Briargate Lane, Tax Key No. 2198.098
Mara Spring moved to approve the request. Lynda Guhr seconded; motion carried.
Hearings and Decisions on Objections to Property Assessments
The Board considered the following objections:
• Thomas Sheahan and Natalie Sobierajski Tax Key No. 2202.081
S72 W14818 Candlewood Lane
Lynda Guhr noted that the taxpayers indicated that the home was purchased on January 9,
2021. The taxpayers submitted a sworn written statement. They also testified by telephone.
Following the taxpayers’ testimony regarding the condition of the property, Assessor Link
acknowledged that this was new information. The taxpayers did not appear at open book.
Square footage for finished basement living space was included in the assessed value.
However, it should not have been as the basement flooded several times. Mr. Link stated that
Board of Review Minutes 3
September 1, 2021
the date of conveyance of the property was November 30, 2020. The transfer of the property
was recorded at Waukesha County in January of 2021.
Henry Posbrig moved that the Assessor’s valuation is incorrect and that the value of the
property is:
Land $121,900
Improvements 263,100
Total $385,000
Lynda Guhr seconded. Motion carried 4 in favor. The Assessor agreed to the correction.
• Annette Duplanty Tax Key No. 2198.973
W165 S7423 Bellview Drive
The taxpayer submitted a sworn written statement.
Mara Spring moved to sustain the Assessor’s valuation. Henry Posbrig seconded.
Motion carried 4 in favor.
Consider Request for Waiver for Board of Review Hearing and Request to Testify by
Telephone or Submit Sworn Written Statement - Wal-Mart Real Estate Business Trust,
W159 S6530 Moorland Road, Tax Key No. 2169.999.003
It was noted that the Wal-Mart Real Estate Business Trust submitted the required documents for
the Board to consider the request for a waiver.
Lynda Guhr moved to grant the waiver. Mara Spring seconded. Motion carried 4 in
favor.
At approximately 11:40 am, the Board of Review went off the record to review the roll.
It was noted that no late objectors appeared before the Board between 10:00 am and noon.
The Board took a brief recess.
The Board of Review reconvened at 12:48 pm.
Hearings and Decisions on Objections to Property Assessments Continued
The Board considered the following objections:
• Brian Carlson Tax Key No. 2198.098
W167 S7284 Briargate Lane
The taxpayer provided sworn telephone testimony.
Henry Posbrig moved to sustain the Assessor’s valuation. Lynda Guhr seconded.
Motion carried 4 in favor.
• James LaBrasca Tax Key No. 2287.019
W190 S10959 Racine Avenue
The taxpayer appeared before the Board.
Lynda Guhr moved to sustain the Assessor’s valuation. Henry Posbrig seconded.
Motion carried 4 in favor.
Consider Assessor's Request for Waiver for Board of Review Hearing - Philip Conrardy,
W199 S6904 Crabapple Court, Tax Key No. 2179.043
Board of Review Minutes 4
September 1, 2021
The City Assessor requested that the Board of Review hearing be waived. The Authorized
Agent for the Taxpayer, David Conrardy, was present. The property owner addressed the
Board via telephone as he works in northern Wisconsin. Both individuals expressed their
objection to the Assessor’s request.
Jeremy Keil moved to grant the waiver. Lynda Guhr seconded. Motion carried 4 in favor.
Adjournment
Mara Spring moved to adjourn to September 2, 2021 at 10:00 a.m. Jeremy Keil seconded;
motion carried. The Board adjourned at 2:30 p.m.
Minutes taken and transcribed by Jill Blenski, Deputy Clerk