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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