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Board of Review Packet 06052025CITY OF MUSKEGO BOARD OF REVIEW AGENDA 06/05/2025 4:00 PM Muskego City Hall, W182 S8200 Racine Avenue C4 of ISKEGO � CALL MEETING TO ORDER & MEETING RECORDING ANNOUNCEMENT ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF MINUTES Approval of Board of Review Minutes - May 10, 2024 BORM.2024.05.10 draft.docx BUSINESS Select a Chairperson Select a Vice -Chairperson 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 ADJOURNMENT 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 May 10, 2024 10:00 AM Muskego City Hall, W182 S8200 Racine Avenue � V'W' C4 of USKEGO d. UNAPPROVED Audio on file for seven years. CALL TO ORDER & MEETING RECORDING ANNOUNCEMENT City Clerk Roller called the meeting to order at 10:00 am. and stated that the meeting will be recorded. ROLL CALL Present: Board Members Gary Boisits, Lynda Guhr, Jeremy Keil, Mara Spring, and Henry Posbrig Others Present: Attorney Warchol, City Clerk Roller, Assessor Monroe, Assessor 2 DePalma, Assistant Deputy Clerk -Treasurer Crisp, Assistant Deputy Clerk -Treasurer Kunke. STATEMENT OF PUBLIC NOTICE City Clerk Roller stated that the meeting was noticed in accordance with the open meeting law on May 9, 2024 at 8:30 am. APPROVAL OF MINUTES Approval June 8, 2023 Minutes BOR Minutes 23.06.08 DRAFT.docx Moved by Jeremy Keil; seconded by Lynda Guhr to Approve. Motion Passed: 5 - 0 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring Voting Against: None BUSINESS Select a Chairperson Jeremy Keil was nominated to act as Chairperson. Moved by Henry Posbrig; seconded by Gerald Boisits to Approve. Motion Passed: 5 - 0 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring Voting Against: None Select a Vice Chairperson Lynda Guhr was nominated to serve as Vice Chairperson. Moved by Gerald Boisits; seconded by Mara Spring to Approve Motion Passed: 5 - 0 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring Voting Against: None Verification of Training Requirement Pursuant to Wis. Stat. §70.46(4) City Clerk Roller stated that Board Members Jeremy Keil, Gary Boisits, Henry Posbrig, Mara Spring completed the training and met the requirement. The training Affidavit was filed with the Wisconsin Department of Revenue on May 10, 2024. 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 that complies with Wisconsin State Statutes. ORD999-Confidentiality.pdf K Board of Review Minutes — May 10, 2024 Page 12 Review Policy Regarding the Procedure for Sworn Telephone Testimony or Sworn Written Testimony Requests The Board reviewed and acknowledged the existing policy is in place. BOR Policy -Sworn Testimony-Signed.pdf Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests The Board reviewed and acknowledged the existing policy is in place. BOR Policy -Waiver of Board of Review Hearing (Signed).pdf Filing and Summary of Annual Assessment Report by Assessor's Office Assessor Sam Monroe with Tyler Technologies gave a brief recap of the 2024 assessment roll. The year 2024 is a maintenance year as well as the two previous years. The date of the first open book was April 1, 2024; four parcels were reviewed with one change made. The Assessor office inspected 323 properties which included interior, exterior, and drive by inspections. There are currently 9,103 residential parcels and 374 Commercial parcels, 325 Agricultural, 74 undeveloped, 53 production forest and 62 other parcels (buildings on a farm.) Receipt of Assessment Roll by the City Clerk from the Assessor Assessor Monroe presented the 2024 Assessment Roll to City Clerk Roller. The Assessor's Affidavit was executed. Receive the Assessment Roll and Sworn Statements from the Clerk City Clerk Roller presented the 2024 Assessment Roll and Sworn Statements to the Board. 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 2 DePalma submitted the following corrections to the 2023 Assessment Roll which were personal property: Account Number 2023 2023 Difference Notes Original Corrected Correction of Errors B055 $1,700 $0 -$1,700 Non -filer for 2023; Business S68W12699 Bristlecone was closed. Brotoloc-Muskego AFH C/O MLB Properties LLC SO48 $1,910 $0 -$-1,910 Non -filer for 2023; Business S84W18753 Saturn Dr. was closed. Bill Schneider Inc. Omitted Property S125 $0 $3,773 $3,773 Leasing company that did not S69W15468 Janesville Rd file and marked inactive; they C/O Patricia Ogari want the value taxed for 2023 Moved by Gerald Boisits; seconded by Henry Posbrig to Approve the corrections to the 2023 tax roll. Motion Passed: 5 - 0 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring Voting Against: None 3 Board of Review Minutes — May 10, 2024 Page 13 Verify with the Assessor that open book changes are included in the assessment roll Assessor Monroe indicated the changes were included with the assessment roll. 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 As there was no other business to discuss, the recorder was turned off at 10:18 am. There were no waivers or requests to consider. Recorder was turned back on at 11:58 am. Review Notices of Intent to File Objection There were no Notices submitted within the 48 hours prior to the meeting. However, Attorney Warchol mentioned for the record that the City Clerk received an email on May 9, 2024 at 11:33 am. from Jennifer O'Barr with Pivotal Tax Solutions requesting to attend the Board of Review telephonically; an Agent Authorization form and a Muskego School Apartments tax document were attached to the email. They didn't file a Notice of Intent to Appear at BOR. After discussion and review of Wisconsin Statutes 70.47(7) it was determined that as they did not meet the 48-hour requirement to file, they were to show up today at the Board of Review and put in their Objection in person, then file their notice. The City Clerk responded to the email at 12:25 pm notifying them of our decision and that they needed to file a timely Notice of Intent, a timely Objection Form for Real Property Assessment, and Request to Testify by Telephone; as the deadline passed but if they would like to appear at the Board of Review on May 10 at 10 am, they would need to appear in person within the first two hours of the meeting with good cause for the delayed request. Proceed to Hear Objections and Proper Notice/Waivers Given, if any (unless scheduled for another date) There were no objections. Consider/Act on Scheduling Additional BOR Date(s) There is no need to schedule additional dates. Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die Moved by Gerald Boisits; seconded by Mara Spring to Adjourn sine die at 12:00 p.m. Motion Passed: 5 - 0 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring Voting Against: None Minutes taken and transcribed by Assistant Deputy Clerk -Treasurer Crisp. 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