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Board of Review Packet 05122023CITY OF MUSKEGO BOARD OF REVIEW AGENDA 05/12/2023 10:00 AM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF MINUTES Approval of July 21, 2022 Minutes BORM22.07.21.pdf BUSINESS Select a Chairperson Select a Vice Chairperson Verification of Training Requirement Pursuant to Wis. Stat. §70.46(4) 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 Filing and Summary of Annual Assessment Report by Assessor's Office Receipt of Assessment Roll by the City Clerk from the Assessor Receive the 2023 Assessment Roll and Sworn Statements from the Clerk Review Assessment Roll and Perform Statutory Duties: • Examine the roll • Correct description or calculation errors • Add omitted property • Eliminate double assessed property Certify all corrections of error under state law (Wis. Stat. § 70.43) Verify with the Assessor that open book changes are included in the assessment roll Allow taxpayers to examine assessment data 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) Consider Request to Testify by Telephone at the Board of Review Submitted by Whitney Petersen, S75W17476 Janesville Road, Tax Key No. 2193.104. Consider Assessor's Request for Waiver for Board of Review Hearing - Muskego School Apartments LLC, S75W17476 Janesville Road, Tax Key No. 2193.104. Consider/Act on Scheduling Additional BOR Date(s) 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. K CITY OF MUSKEGO Unapproved BOARD OF REVIEW MINUTES Audio on file for seven years. July 21, 2022 C4 of 9:00 AM MUSKEGO Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER Chairperson Keil called the meeting to order at 9:02 am. ROLL CALL Present: Board Members Lynda Guhr, Mara Spring, Jeremy Keil, Gerald Boisits and Henry Posbrig. Also present: City Attorney Jeff Warchol and Deputy Clerk Roller and Assessors Mark Link and Nick DePalma from Tyler Technologies. STATEMENT OF PUBLIC NOTICE Deputy Clerk Roller stated the meeting was noticed in accordance with the Open Meetings Law. APPROVAL OF MINUTES • September 1, 2021 • September 2, 2021 • June 1, 2022 Mara Spring made a motion to approve the minutes, Henry Posbrig 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 Review Policy Regarding the Procedure for Sworn Telephone Testimony or Sworn Written Testimony Requests The Board reviewed and acknowledged the existing policy is in in place. Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests Attorney Warchol commented the importance of this policy because it states the criteria for this procedure. The Board reviewed and acknowledged the existing policy is in place. Note: Due to the Assessment Roll not being ready and the two-hour waiting period for late objectors the remaining items were addressed out of order. Assessor Link stated the County presented the assessment roll last evening around 11:30 pm, and it is still be printed to present to the Deputy Clerk. Assessor Link stated he will provide the Summary of the Annual Assessment Report During the interim of producing the roll, Assessor Link provided information of the Summary which can be viewed at the end of these meeting minutes. Establish Procedures of Operation and Deliberations Mara Spring made a motion to approve. Linda Guhr seconded; motion carried. 3 Board of Review Minutes July 21, 2022 Page 12 Consider Action on Palpable Errors and Omitted Assessments Assessor Link submitted the following correction to the 2021 Assessment Roll: Parcel ID 2021 2021 Difference Notes Original Value Corrected Value MSKC2206.998.026 $185,500 Land $180,900 Land $4,600 Acreage 379,100 Building 379,100 Building Correction $564,600 Total $560,000 Total Gary Boisits made a motion to approve the correction to the 2021 Assessment Roll; Mara Spring seconded. Motion carried. • Approximately 9:39 am, the Board went off the record. • The Board came back on record at 10 am. Hearings and Decisions on Objections to Property Assessments Assessor Link presented an Open Book Notice of Amended Assessment/Property Owner Waiver of Amended Assessment and requested the Board accept the change to the 2022 Assessment Roll. Parcel ID 2022 2022 Difference Original Value Amended Value MSKC2199.999.002 $ 334,800 Land $ 334,800 Land $240,500 1,212,300 Building 971,800 Building $1,547,100 Total $1,306,600 Total Linda Guhr made a motion to approve the amendment to the 2022 Assessment Roll; Gary Boisits seconded. Motion carried. Review of the 2022 Assessment Roll and Perform Statutory Duties • Approximately 10:05 am, the Board went off the record to review the roll. • Approximately 11:02 am, the Board came back on record, with no questions for Assessor Link specific to the Assessment roll. Consider Waivers of Late Objectors It was noted that no late objections had been received as of 11 am. No action taken. Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die At 11:03 am, Gary Boisits made a motion that the Board of Review approves the 2022 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 Deputy Clerk Roller. 4 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. 4i 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 ti 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 00 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