Board of Review Packet 07212022CITY OF MUSKEGO
BOARD OF REVIEW AGENDA
07/21 /2022
9:00 AM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
ROLL CALL
STATEMENT OF PUBLIC NOTICE
APPROVAL OF MINUTES
September 1, 2021, September 2, 2021 & June 1, 2022
BORM20210901.pdf
BORM20210902.pdf
BOR 2022.06.01.docx
BUSINESS
4e C21 of
SKEGO
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)
ORD999-Confidentiality.pdf
Review Policy Regarding the Procedure for Sworn Telephone Testimony or Sworn Written
Testimony Requests
Sworn Testimony-Signed.pdf
Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests
Waiver of Board_of Review_Hearing-Signed.pdf
Receipt of Assessment Roll by the Deputy Clerk
Establish Procedures of Operation and Deliberations
Consider Waivers of Late Objectors
Hearings and Decisions on Objections to Property Assessments
Review of the 2022 Assessment Roll and Perform Statutory Duties
Consider Action on Palpable Errors and Omitted Assessments
Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die
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, CONTACT
MUSKEGO CITY HALL, (262) 679-4100.
CITY OF MUSKEGO
BOARD OF REVIEW MINUTES
September 1, 2021
10:00 AM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Unapproved
Audio on file for seven years.
r`\ 1 vf6tv Cof
MUSKEGO
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)(at)
The Board confirmed that the City adopted an Ordinance in 1999 that complies with Wisconsin
State Statutes.
Board of Review Trainin_g 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 Re_gardin_q the Procedure for Waiver of Board of Review Hearin_p Requests
City Attorney Warchol stated this policy also has been in place.
3
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 Obiectors
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 Sobieraiski, 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 Briar_gate 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
4
Board of Review Minutes
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
W 165 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 Obiections 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
41
Board of Review Minutes
September 1, 2021
4
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
Unapproved
Audio on file for seven years.
CITY OF MUSKEGO
BOARD OF REVIEW MINUTES
September 2, 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
u C4 o!
SKEGO
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.
BUSINESS
Hearings and Decisions on Objections to Property Assessments
The Board considered the following objection:
• Lynda Dederich Tax Key No. 2174.932
W180 S6669 Muskego Drive
The taxpayer appeared before the Board.
Mara Spring moved to sustain the Assessor's valuation. Lynda Guhr seconded. Motion
carried 4 in favor.
Consider Request to Testify by Telephone or Submit a Sworn Written Statement at the
Board of Review Submitted by Matt Wellford, Agent, for the Roth Family Limited
Partnership, S76 W16906 Gregory Court, Tax Key No. 2199.999.019
Jeremy Keil moved to approve the request. Henry Posbrig seconded; motion carried.
The Board considered the following objection:
• Roth Family Limited Partnership
S76 W16906 Gregory Court
Tax Key No. 2199.999.019
The authorized agent for the property, Matt Wellford, submitted a sworn written statement and
also testified by telephone.
Lynda Guhr moved to sustain the Assessor's valuation. Henry Posbrig seconded.
Motion carried 4 in favor.
The Board took a brief recess.
7
Board of Review Minutes
September 2, 2021
The Board went back on the record to consider the following objection:
• Joan Hoppe Tax Key No. 2189.235
S75 W19020 Circle Drive
The taxpayer appeared before the Board.
2
Mara Spring moved to sustain the Assessor's valuation. Lynda Guhr seconded. Motion
carried 4 in favor.
Consider Waivers of Late Obiectors
No late objectors were present.
Consider Action on Palpable Errors and Omitted Assessments
Assessor Link submitted the following corrections to the 2020 Assessment Roll:
Account Number
2020 Original
Corrected 2020
Difference
Notes
Value
MSKC 2293.999.010
$120,400 Land
$1,100 Land
-$119,300
Land Split
Lawrence and Ellen Janusz
$0 Bldg
$0 Bldg
S102 W16215 Heinrich Drive
MSKC 2287.001.001
$345,300 Land
$345,300 Land
-$143,300
Request for
David and Carla Mazar
$297,900 Bldg
$154,600 Bldg
Review not
S106 W20183 North Shore
Processed
Drive
MSKC 2241.015
$108,900 Land
$108,9001-and
+$367,200
Property Omitted
Benjamin and Pamela
$0 Bldg
$367,200 Bldg
Breitigam
S90 W 18688 Acorn Drive
Jeremy Keil moved to accept the corrections to the 2020 Assessment Roll. Henry
Posbrig seconded; motion carried.
Adjourn for Additional Hearings if Necessary of if None, Adjourn Sine Die
At 12:21 p.m., Jeremy Keil made a motion that the Board of Review approves the 2021
Assessment Roll as presented by the Assessor, and having performed all of its
statutory duties and completed all of its work that came before the Board, the Board of
Review adjourns sine die subject to the Clerk fulfilling the statutory duties. Mara
Spring seconded; motion carried.
Minutes taken and transcribed by Jill Blenski, Deputy Clerk
CITY OF MUSKEGO
BOARD OF REVIEW
June 1, 2022
4:00 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
UNAPPROVED
Audio on file for seven years.
f'AN k &P,Cryo'f
JMUSKEGO
Assistant Deputy Clerk -Treasurer Crisp called the meeting to order at 4:01 pm.
ROI I CAI I
Present: Board Members Gerald Boisits, Jeremy Keil, Henry Posbrig, Lynda Guhr, and Mara
Spring.
Also present: City Attorney Jeff Warchol, Assistant Deputy Clerk -Treasurer Christine Crisp,
and Nick DePalma from Tyler Technologies.
STATEMENT OF PUBLIC NOTICE
Assistant Deputy Clerk -Treasurer Crisp stated that the meeting was noticed in accordance
with the open meeting law.
APPROVAL OF MINUTES
Jeremy Keil moved to approve the minutes from May 11, 2021. Mara Spring seconded;
motion carried.
BUSINESS
Select a Chairaerson
Lynda Guhr moved to accept Jeremy Keil as Chairperson. Mara Spring seconded.
Motion carried 5 in favor.
Mr. Keil assumed the role of Chairperson.
Select a Vice Chairperson
Harry Posbrig moved to accept Mara Spring as Vice Chairperson. Lynda Guhr
seconded. Motion carried 5 in favor.
Verification of Traininq Requirement Pursuant to Wis. Stats. Section 70.46(4)
The Asst. Deputy Clerk -Treasurer noted that all five Board members plus one alternate have
met the requirement. The Training Affidavit was filed with the Wisconsin Department of
Revenue on May 16, 2022.
9
Common Council Minutes 2 1 P a g e
June 1, 2022
Update from Assessor Regarding 2021 Assessment Roll
Mr. DePalma stated the tax roll is not yet complete. It is anticipated that notices will be
mailed on June 17, 2022 with open book closing at the end of July.
Adjournment
Gary Boisits moved to adjourn to July 21, 2022 at 9:00 a.m. Mara Spring seconded;
motion carried. The Board adjourned at 4:05 p.m.
Minutes taken and transcribed by Christine Crisp, Assistant Deputy Clerk -Treasurer.
10
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(I), 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.
11
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. DeAngelis, Mayor
ATTEST:
Clerk -Treasurer
City of Muskego Board of Review Policy on
Procedure for Sworn Telephone or Sworn Written Testimony
Requests
M
T
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
A�4& J ��&
Board Review Chairperson (Lynda Guhr)
Attested by
I Blenski, Clerk of the Board of Review
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 ofuskego Attested by
J�/J1Q
Board Review Chairperson Blenski, Clerk of the Board of Review