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Board of Review Packet 05102024CITY OF MUSKEGO BOARD OF REVIEW AGENDA 05/10/2024 10:00 AM Muskego City Hall, W182 S8200 Racine Avenue *AMENDED CALL TO ORDER & MEETING RECORDING ANNOUNCEMENT ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF MINUTES Approval June 8, 2023 Minutes BOR Minutes 23.06.08 DRAFT.docx 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 BOR Policy -Sworn Testimony-Signed.pdf Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests BOR Policy -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 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 if all corrections of error under state law (Wis. Stat. § 70,43) 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/Act on Scheduling Additional BOR Date(s) Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die V1021WA 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 UNAPPROVED CITY OF MUSKEGO BOARD OF REVIEW MINUTES June 8, 2023 10:00 AM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER Chairperson Keil called the meeting to order at 10:03 am. Audio on file for seven years. �MalJUSKEGO ROLL CALL Present: Board Members Gary Boisits, Lynda Guhr, Jeremy Keil, Mara Spring Others Present: Attorney Warchol, City Clerk Roller, Assistant Deputy Clerk -Treasurer Crisp, Assessor Link, Assessor 2 DePalma, Legal Intern Kolesari. Absent: Board Member Henry Posbrig STATEMENT OF PUBLIC NOTICE City Clerk Roller stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF MINUTES Approval of May 12, 2023 Minutes Board Member Boisits moved to approve. Board Member Spring seconded; motion carried. BUSINESS Hearings and Decisions on Objections to Property Assessments • Muskego School Apartments LLC • Additional Objections, if any The Board considered the following objections: Muskego School Apartments S75W 187476 Janesville Rd Tax Key: MSKC2193.104 Represented by Agent Chaz Standage, Pivotal Tax Solutions During the May 12, 2023 Board of Review meeting, the Board approved the Taxpayer's Request for Telephone Testimony. At 10:07 am, CST, City Clerk Roller called Agent Standage. Agent Standage, Assessor Link and Assessor 2 DePalma were all sworn in. City Clerk Roller introduced the property, and Attorney Warchol stated the Intent to File an Objection was filed in a timely manner. Agent Standage provided testimony to support that the assessed value be set at $1,687,456. Assessor Link provided testimony to support his assessed value of $2,308,803. Testimony was closed. 3 BOR Minutes — June 8, 2023 Page 12 Attorney Warchol addressed the Board to request a closed session to discuss with his client procedural issues of the Hearing in accordance with Wisconsin State Statutes. Both the Assessor and Agent for the taxpayer understood Attorney Warchol's explanation of the closed session protocol. Board Member Spring made a motion to go into Closed Session, Board Member Boisits seconded. Roll call vote taken: • Board Member Boisits; aye • Board Member Guhr; aye • Board Member Keil; aye • Board Member Spring; aye All in favor; motion carried. At 11:30 am, the call was disconnected, recorder turned off, and Assessor Link & Assessor 2 DePalma left the room. Board Member Spring made a motion at 11:39 am to go back into Open Session. Board Member Guhr seconded; motion carried. Open Session At 11:45 am, City Clerk Roller retuned the call to Agent Standage. The Board deliberated and Board Member Spring made a motion to sustain the Assessor's valuation of $2,308,803. Board Member Guhr seconded. Roll call vote taken: • Board Member Boisits; aye • Board Member Guhr; aye • Board Member Keil; aye • Board Member Spring; aye All in favor; motion carried. Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die At 11:56 a.m., Board Member Boisits made a motion that the Board of Review approves the 2023 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. Board Member Spring seconded; motion carried. Minutes taken and transcribed by City 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