BOR Minutes 23.05.12 APPROVEDAPPROVED
CITY OF MUSKEGO
BOARD OF REVIEW MINUTES
May 12, 2023
10:00 AM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
City Clerk Roller called the meeting to order at 10:00 am.
L5v of
MUSKEGO
ROLL CALL
Present: Board Members Gary Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, and Mara Spring.
Also present: City Attorney Warchol, City Clerk Roller, City Assessor Link, Assessor 2 DePalma,
Assistant Deputy Clerk -Treasurer Kunke, and Legal Intern Aleksandar Prpa.
STATEMENT OF PUBLIC NOTICE
City Clerk Roller stated the meeting was noticed in accordance with the open meeting law.
APPROVAL OF MINUTES
Approval of July 21, 2022 Minutes
Board Member Spring moved to approve the minutes from July 21, 2022. Board Member
Guhr seconded; motion carried.
BUSINESS
Select a Chairperson
Board Member Guhr made a motion to accept Jeremy Keil as Chairperson. Board Member
Spring seconded; motion carried.
Select a Vice Chairperson
Board Member Posbrig made a motion to accept Mara Spring as Vice Chairperson. Board
Member Boisits seconded; motion carried.
Verification of Training Requirement Pursuant to Wis. Stat. §70.46(4)
The City Clerk noted Board members Jeremy Keil and Gary Boisits completed the training
and met the requirement. The Training Affidavit was filed with the Wisconsin Department of
Revenue on May 10, 2023.
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 acknowledged there is a City of Muskego Ordinance in place.
Review Policy Regarding the Procedure for Sworn Telephone Testimony or Sworn Written
Testimony Requests
The Board acknowledged there is a City of Muskego Ordinance in place.
Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests
The Board acknowledged there is a City of Muskego Ordinance in place.
Filing and Summary of Annual Assessment Report by Assessor's Office
Assessor 2 DePalma gave a brief recap of the 2023 assessment roll. The level of
assessment is estimated at 83%. The year 2023 is a maintenance year and the Assessor
office inspected 490 properties. There is a total of 9,459 commercial and residential
properties, 328 Agricultural, 72 undeveloped, 53 production forest and 60 others (buildings
on a farm.) The total number of personal properties is 559.
Receipt of Assessment Roll by the City Clerk from the Assessor
Assessor Link presented the 2023 Assessment Roll to City Clerk Roller. The Assessor's
Affidavit was executed.
Receive the 2023 Assessment Roll and Sworn Statements from the Clerk
City Clerk Roller presented the 2023 Assessment Roll and Sworn Statements to the Board.
Board of Review Minutes
May 12, 2023
Page 12
Due to scheduled telephone hearing request at 10:30 am, the Board agreed to move to Item:
Consider Request to Testify by Telephone at the Board of Review Submitted by Whitney
Petersen, S75W17476 Janesville Road, Tax Key No. 2193.104.
Consider Request to Testify by Telephone at the Board of Review Submitted by Whitney Petersen,
S75W 17476 Janesville Road, Tax Key No. 2193.104.
City Clerk Roller called the Objector's Agent Wayne Tannenbaum by telephone with speaker
phone on. Board Member Boisits asked the reasons for the Request to Testify by Telephone.
Agent Tannenbaum stated their home office is located in Arizona.
Board Member Boisits made a motion to approve the request. Board Member Guhr
seconded; motion carried.
Consider Assessor's Request for Waiver for Board of Review Hearing - Muskego School
Apartments LLC, S75W 17476 Janesville Road, Tax Key No. 2193.104.
Assessor Link explained he would like the Board to Waive the Board of Review Hearing to
Circuit Court because he feels it would be better served at that level.
Attorney Warchol addressed the Board and requested to have a closed session to discuss
Assessor Link's request.
Board Member Spring made a motion to go into Closed Session at approximately 10:35 am.
Board Member Boisits seconded, motion carried. Call was disconnected with Agent
Tannenbaum, Assessor Link and Assessor 2 DePalma left the room.
Board Member Boisits made a motion at approximately 10:45 am to go back into Open
Session. Board Member Posbrig seconded; motion carried.
City Clerk Roller returned a call to Agent Tannenbaum with speaker phone on.
Board Member Boisits asked Assessor Link for his reason for the request specific to the list of
criteria. Assessor Link stated it is time consuming to gather information and prove his assessment,
and the taxpayer would still have the same appeal rights.
Board Member Spring made a motion to deny. Board Member Boisits seconded; motion
carried.
There was a discussion among all parties to determine a future date and time; all agreed upon
June 8, 2023 at 10 am.
Review Assessment Roll and Perform Statutory Duties:
• Examine the roll
• Correct description or calculation errors
• Add omitted property
• Eliminate double assessed property
Chairperson Keil stated all Board Members agreed with the roll.
Certify all corrections of error under state law (Wis. Stat. § 70.43)
Assessor Link submitted the following corrections to the 2022 Assessment Roll;
Account Number
2022
Original
2022
Corrected
Difference
Notes
MSKC2161.023
Land: $71,600
Land: $71,600
-$231,200
House fire 12/2021;
W124S6439 Hawthorne Rd
Bldg:$231,200
Bldg: $0
making it unlivable.
House razed 03/ 2022.
MSKCL077
$23,950
$0
-$23,950
Assets were claimed
S74W 17090 Janesville Rd.
under MSKCL079.
Lucky Pita's LLC
Board Member Boisits made a motion to approve the 2022 corrections; Board Member Guhr
seconded. Motion carried.
Verify with the Assessor that open book changes are included in the assessment roll
Assessor Link indicated the changes were included with the assessment roll.
Board of Review Minutes
May 12, 2023
Page 13
Allow taxpayers to examine assessment data
No action. No taxpayers were present.
During the first two hours, consideration of:
• Waivers of the required 48-hour notice of intent to file an objection when there is good cause
• Requests for waiver of the BOR hearing allowing the property owner an appeal directly to the
circuit court
• Requests to testify by telephone or submit a sworn written statement
• Subpoena requests
• Act on any other legally allowed or required BOR matters
• Review Notices of Intent to File Objection
Proceed to hear objections and proper notice/waivers given, if any (unless scheduled for another
date)
There were no other objections.
Consider/Act on Scheduling Additional BOR Date(s)
During the item for the Objector to Testify by Phone and Assessor's Request for Waiver of
Hearing, all parties agreed the future Board of Review date is scheduled for June 8, 2023 at
10 am.
Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die
At 12 p.m., Board Member Boisits made a motion adjourn to June 8, 2023 at 10 am; Board
Member Posbrig seconded. Motion carried.
Minutes taken and transcribed by City Clerk Roller.