Board of Review

CITY OF MUSKEGO BOARD OF REVIEW MINUTES May 10, 2024 10:00 AM Muskego City Hall, W182 S8200 Racine Avenue APPROVED 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 Board of Review Minutes – May 10, 2024 Page | 2 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 S048 $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 Board of Review Minutes – May 10, 2024 Page | 3 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.