BOR Notice -071726

State of Wisconsin Town of Ahnapee Kewaunee County Board of Review Notice is hereby given that the Board of Review for the Town of Ahnapee, Kewaunee County, Wisconsin, shall hold its first meeting on August 26, 2026, from 6:00 pm – 8:00 pm at the Ahnapee Town Hall at 300 N. Water Street, Algoma, WI. 54201. Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board: 1. While s. 70.47 (7)(a), Wis. Stats., provides that no person will be allowed to appear before the board of review, to testify to the board by telephone, or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to view the property, the Town of Ahnapee, due to a decision by the Wisconsin Supreme Court and recommendations by the Department of Revenue, will allow a person who has denied a request to appear and will address the lack of access and the credibility of evidence offered as an evidentiary issue at the hearing. 2. After the first meeting of the board of review and before the board’s final adjournment, no person who is scheduled to appear before the board of review may contact or provide information to a member of the board about the person’s objection, except at a session of the board. 3. The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the board’s first scheduled meeting, the objector provides to the board’s clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the board shall waive that requirement during the first 2 hours of the board’s first scheduled meeting, and the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day o f the session if the session is less than 5 days with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting. 4. Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 hours of the board’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days. The board may require objections to the amount or valuation of property to be submitted on forms approved by the Department of Revenue, and the board shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object toe the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements that land may object only to the valuation of that land or only to the valuation of the improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the board in support of the objections and mad full disclosure before the board, under oath, of all that person’s property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by the express action of the board. 5. When appearing before the board of review, the objecting person shall specify in writing the person’s estimate of the value of the land and of the improvements that are the subject of the person’s objection and specify the information that the person used to arrive at that estimate. 6. No person may appear before the board of review, testify to the board by telephone, or object to evaluation if that valuation was made by the assessor or the objector using the income method of valuation, unless the person no later than 7 days before the board’s first meeting supplies the assessor with all the information about income and expenses, as specified in the assessor’s manual under s. 73.03(2a), Wis Stats, that the assessor requests. The Town of Ahnapee has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of either officer or by order of a court*. The information that is provided under this paragraph, unless a court determined before the board’s first meeting that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35(1), Wis. Stats. 7. The board may allow the property owner or the property owner’s representative, at the request of either person, to appear by telephone under oath, before the board or to submit written statements, under oath, to the board. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, osteopath, physician assistant, or certified advanced practice nurse prescriber that confirms their illness or disability. 8. No person may appear before the board, testify to the board by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the board, or at least 48 hours before the objection is heard if the objection is allowed under ss. 70.47(3)(a), Wis. Stats., that person provides to the clerk of the board of review notice as to whether the person will ask for the removal of a member of the board of review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take. 9. At the request of the property owner or the property owner’s representative, the board may postpone and reschedule a hearing but may not postpone and reschedule a hearing more than once during the same session for the same property. Notice is hereby given this 17th day of July 2026. Phillip M. Steffen Phillip M. Steffen Clerk Town of Ahnapee Kewaunee County