BOARD OF REVIEW Minutes 20110511
CITY OF MUSKEGO Audio on file for seven years
2011 BOARD OF REVIEW
MINUTES OF MEETING HELD MAY 11, 2011
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,
Raymond Ingold, Henry Posbrig, Steven Roncke and Dawn Schiel. City
Assessor Laura Mecha, City Attorney Eric Larson, Deputy Clerk Jill Blenski and
Assessors Marty Kuehn and Stewart Hamel from Tyler Technologies were also
present.
The Deputy Clerk stated that the meeting was noticed in accordance with the
Open Meeting Law.
Henry Posbrig moved to nominate Lynda Guhr as Chairman. Dawn Schiel
seconded. There were no other nominations. Motion carried. Lynda Guhr
was elected 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. Ms. Guhr assumed
the role of Chairman.
The Deputy Clerk stated that all members present have met the mandatory
training requirement. The required training affidavit was filed with the
Department of Revenue on Monday, May 9.
The Deputy Clerk presented the 2011 Assessment Roll with the Assessor’s
Affidavit to the Board.
City Assessor Laura Mecha presented her report for the 2011 assessment year
and noted the following:
Locally assessed value of all general taxable property is
$2,714,474,240, which represents a 1.1% increase from last year.
The level of assessment is 107.5%.
Open book was held the first two weeks in April.
Establish Procedures of Operation - the Board of Review determined it would
hear all objections at the scheduled times and then deliberate the cases at the
end. A Findings of Fact, Determinations and Decision form will be used for each
case. The Deputy Clerk stated that four objections were timely filed. Attorney
Larson distributed some information for the Board members and offered to
review any of the procedures with them.
At this time, the Board went off the record to review the 2011 Assessment Roll.
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May 11, 2011
At approximately 5:55 p.m., the Board went back on the record. Chairman Guhr
noted that a late Notice of Intent to File Objection and Objection Form for Real
Property Assessment was filed by Jeff and Laurie Main, S68 W18991 Derby
Court. Mr. and Mrs. Main were present. Attorney Larson noted that Wisconsin
Statutes state that the Board of Review may not hear an objection to the amount
of valuation of property unless at least 48 hours before the Board’s first
scheduled meeting, the objector provides to the Board’s clerk written or oral
notice of an intent to file an objection, except that upon showing good cause and
the submission of a written objection, the Board shall waive that requirement
during the first two hours of the Board’s first scheduled meeting. Atty. Larson
noted that the Board was in the first two hours of its first scheduled meeting. If
the Board finds that the objector did show good cause, the assessor and
taxpayer both have the right to the 48-hour hearing notice unless it is waived.
It was noted that the objection form was incomplete.
Attorney Larson stated that the Board must decide if the taxpayers had good
cause for the late filing as well as if the form filed constitutes a proper objection.
Mrs. Main acknowledged that she received correspondence from the City
(Assessor) in a timely manner that provided the dates for the open book period
and May 11, 2011 Board of Review meeting. The letter did not explain the
process on how to appear before the Board. Mrs. Main stated that she did not
understand the process and believed she could just attend tonight’s meeting to
object to her assessment. Mr. Marty Kuehn did provide the Board with a copy of
a notice sent to a different property owner to show the Board members what the
taxpayers would have received. The Board reviewed all the information
presented and determined that Mr. and Mrs. Main did not show good cause for
the late filing. The form letter presented by Mr. Kuehn indicated that the
taxpayers received filing information regarding the 48-hour notice. Ms. Schiel
moved that the Board did not find good cause for failure to meet the 48-
hour notice. Mr. Posbrig seconded; motion carried.
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 testimony is presented to show that the valuation is
incorrect. The Board proceeded to hear the following objections:
Noel and Lisa Philip Tax Key #2296.994.005
(Vacant Land)
William and Renee Scherkenbach Tax Key #2212.095
S84 W12876 Blue Heron Lane
Kohl’s Value Services, Inc. Tax Key #2167.995.008
S68 W15388 Janesville Road
Jason and Nicole Geiger Tax Key #2188.035
W207 S7623 Trail Court
The Board deliberated all of the objections as follows:
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May 11, 2011
Noel and Lisa Philip (Tax Key No. 2296.994.005): 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.
William and Renee Scherkenbach (Tax Key No. 2212.095): Dawn Schiel
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.
Kohl’s Value Services, Inc. (Tax Key No. 2167.995.008): Steven Roncke
moved to sustain the Assessor’s valuation and to adopt the Findings of
Fact, Determinations and Decision. Raymond Ingold seconded; motion
carried 5 in favor.
Jason and Nicole Geiger (Tax Key No. 2188.035): Steven Roncke moved
that the Assessor’s valuation is incorrect. Henry Posbrig seconded. The
full value of the property is:
Land $141,000
Improvements $498,873
Total $639,873
The level of assessment of the municipality is at 107.5%. The Board hereby
sets the new assessment at:
Land $151,575
Improvements $536,288
Total $687,863
Motion carried 5 in favor.
The Notice of Board of Review Determination forms for the above objections will
be mailed by certified mail.
Dawn Schiel moved that the Board of Review approve the 2011
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 10:10 p.m., subject to the Clerk fulfilling the Clerk’s statutory duties.
Henry Posbrig seconded. Motion carried 5 in favor.
Minutes taken and transcribed by
Jill Blenski, CMC, Deputy Clerk