Agenda Packet

BOARD OF REVIEW Page 1 of 2 BOARD OF REVIEW Agenda September 30, 2026 – 10:00 a.m. Government Center, Board Room 201, 1316 N 14th Street, Superior, WI 54880 Microsoft Teams Virtual Link Join: https://teams.microsoft.com/meet/293246479772820?p=lClGtKko9kDy32Wn1I Meeting ID: 293 246 479 772 820 Passcode: 36Wz9ua2 MISSION STATEMENT: To review assessments and correct any errors or omissions on the Assessment Rolls. BOARD MEMBERS: Steven Braman (Chair), Robert P. Finstad, Steve Germond (Vice-Chair), Gerald Manion, David Strum, Heidi Blunt (Alternate) 1 ROLL CALL 2 APPROVAL OF MINUTES 2.1 Board of Review (Meeting held June 2, 2026) 3 OLD BUSINESS 4 NEW BUSINESS 4.1 Confirmation of Board of Review and Open Meeting Notices. 4.2 Filing and summary of Annual Assessment Report by Assessor’s Office. 4.3 Presentation of the Assessment Roll and sworn Assessor’s Affidavit required by Wisconsin Statutes Section 70.49. 4.4 Examine roll and correct errors in description or computation, and omitted or eliminated double assessed property. 4.5 Certify all corrections of error under state law pursuant to Statutes Section 70.43. 4.6 Assessor verification of open book changes have been included in the assessment roll. 4.7 Allow taxpayers to examine assessment data. 4.8 Consideration of: 4.8.1 Waivers of the required 48-hour notice of intent to file an objection when there is good cause. 4.8.2 Requests for waiver of the BOR hearing. 4.8.3 Requests to testify by telephone or submit a sworn written statement. 4.8.4 Subpoena requests. BOARD OF REVIEW Page 2 of 2 4.8.5 Act on any other legally allowed or required BOR matters. 4.9 Review Notices of Intent to File Objection. 4.10 Hearing of Filed Objections 4.10.1 General Mills Operations LLC, 2205 Winter Street, Parcel # 04-804-01000-01, Assessed Valuation: $7,129,100 4.11 Consideration of additional BOR scheduling needs. 5 RECURRING BUSINESS 6 ADJOURNMENT Notice is hereby given that a majority of the members of the Common Council may be present at the meeting, and although this may constitute a quorum of the Common Council, the Council will not take any action at this meeting. Pursuant to the Americans with Disabilities Act of 1990, if you are in need of an accommodation to participate in the public meeting process, please call (715) 395-7200 by 4:30 p.m. on the day prior to the scheduled meeting date (OR dial 711 for Telecommunications Relay Service). The City will attempt to accommodate any request depending on the amount of notice received. In compliance with Wisconsin Open Meetings Law, this agenda was posted on 09/28/2026 at the following locations: Superior Government Center, Douglas County Courthouse, and online at https://www.ci.superior.wi.us/agendacenter. It was also emailed the Superior Telegram and the Superior Public Library Page 1 of 2 ASSESSEMENT BOARD OF REVIEW Minutes June 2, 2026 The meeting was called to order by at 2:00pm on June 2, 2026 in Government Center Room 204. 1 ROLL CALL MEMBERS PRESENT: Steve Germond, Gerald Manion, David Strum, Robert Finstad, Heidi Blunt CITY STAFF PRESENT: Deputy City Clerk Bacon, City Assessor Colin Payton, Assessment Technician Melissa Gondik, City Attorney Frog Prell, Paralegal Bowers 1.1 Selection of Chairperson MOTION by Board Member Finstad to nominate Board Member Steven Braman as Chair. Motion seconded by Board Member Manion and carried. 1.2 Selection of Vice Chairperson MOTION by Board Member Germond to nominate Board Member David Strum as Vice Chair. Motion seconded by Board Member Finstad and carried. 2 APPROVAL OF MINUTES 2.1 Board of Review (Meeting held September 24, 2025) MOTION to approve by Board Member Finstad, was seconded by Board Member Strum and carried. 3 OLD BUSINESS 4 NEW BUSINESS 4.1 Confirmation of Oath of Offices on file for Board members and Acting Assessor Colin Payton. City Clerk Blunt confirmed oath of offices. 4.2 Confirmation of Board of Review Meeting Notices. City Clerk Blunt confirmed meeting notices. 4.3 Assessor’s Update with Acting Assessor Colin Payton. Assessor Payton offered an update on the current assessment period and 2026 assessment plans (in maintenance year) and expected timing of assessment roll release (approximately September 4th). 4.4 Review and Adoption of Assessment Board of Review Policies Manual including: 4.4.1 Procedure for sworn telephone or sworn written testimony requests 4.4.2 Procedure for waiver of Board of Review hearing requests 4.4.3 Procedure for allowing virtual attendance by objectors Page 2 of 2 No action taken. 4.5 Fall BOR Hearing Planning and Training Discussion. No action taken. 4.6 Consideration of additional BOR scheduling needs. No action taken. 5 RECURRING BUSINESS 6 ADJOURNMENT 6.1 Adjourn to future date: September 30, 2026 at 10:00 a.m. MOTION TO ADJOURN to Wednesday, September 30, 2026 at 10:00 a.m. by Board Member Finstad, was seconded by Board Member Strum, was carried. The meeting was adjourned at 2:11 p.m. Respectfully submitted by Heidi Blunt NOTICE TO PROPERTY OWNERS ASSESSMENT ROLL IS OPEN FOR EXAMINATION, OPEN BOOK, AND ASSESSMENT BOARD OF REVIEW MEETING CITY OF SUPERIOR, WISCONSIN NOTICE IS HEREBY GIVEN that the 2026 Assessment Roll for the City of Superior, Wisconsin, will be delivered to the City Clerk’s Office, 1316 N. 14th St., Room 200, on September 4, 2026 at 9:00 a.m. The Assessment Roll will be open for examination from 8:00 a.m. to 4:30 p.m., Monday through Friday. OPEN BOOK AND ASSESSOR AVAILABLITY Open book refers to a period of time when the completed assessment roll is open for examination. This period of time is an opportunity to discuss your assessed value with the assessor. Please refer to the following dates and times available to discuss your property assessment. Instructional material will be provided at the open book to persons who wish to object to valuations under Wis. Stat. §70.47. SCHEDULED APPOINTMENTS FOR OPEN BOOK: Appointments for open book meetings will be available beginning September 18 through September 23. To schedule your appointment, call the assessor’s office at (715) 395 -7222 THE BOARD OF REVIEW WILL CONVENE ON SEPTEMBER 30, 2026 AT 10:00 A.M., in the Government Center, 1316 N. 14th St. Room 201, to hear objections regarding the assessment of property. Property owners who wish to object to the valuation of their property must file a written objection on a prescribed form in the City Clerk ’s Office. At the time of filing, an appointment will be made to appear before the Board of Review where the property owners must support their objection under oath. Boards of Review operate like a court. The Board’s function is not one of valuation, but of deciding the validity of the facts presented orally before them. Property owners (or a representative) may testify concerning their assessment objection and must prove that the property is inequitably assessed when compared to the general level of assessment within its tax district. Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board of Review: 1. After the first meeting of the Board of Review and before the Board of Review’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 of Review about the person’s objection, except at a session of the Board of Review. Open book shall occur no less than 7 days prior to the Board of Review. 2. The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board of Review’s first scheduled meeting, the objector provides to the Board of Review 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 of Review shall waive that requirement during the first 2 hours of the Board of Review’s first scheduled meeting, and the Board of Review 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, 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. 3. Objections to the amount or valuation of property shall first be made in writing and filed with the Board of Review Clerk within the first 2 hours of the Board of Review’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board of Review 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 of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of 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 of Review in support of the objections and made full disclosure before the Board of Review, under oath, of all of 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 express action of the Board. 4. 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 used to arrive at that estimate. 5. No person may appear before the Board of Review, testify to the Board of Review by telephone, or object to a valuation if that valuation was made by the assessor or the objector using the income method of valuation, unless no later than 7 days before the first meeting of the Board of Review, the person supplies the assessor with all the information about income and expenses that the assessor requests, as specified in Assessor's Manual Under Wis. Stat. § 73.03(2a). (Town/Village/City) of 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 their officer or by order of a court. The information that is provided in this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Wis. Stat. § 19.35(1). 6. The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, physician assistant, or advanced practice nurse prescriber certified under Wis. Stat. § 441.16(2) that confirms their illness or disability. No other persons may testify by telephone unless the Board of Review, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement. 7. No person may appear before the Board of Review, testify to the Board of Review by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board of Review , or at least 48 hours before the objection is heard if the objection is allowed under Wis. Stat. § 70.47(3)(a), that person provides notice to the Board of Review Clerk 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. 8. No person shall 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 enter onto property to conduct an exterior view of the real or personal property being assessed. Notice is hereby given Dated at Superior, Wisconsin this 5th day of June, 2026. Heidi Blunt, City Clerk City of Superior, Wisconsin POSTED 06/05/2026: Superior Government Center and online at https://www.ci.superior.wi.us/185/Assessment -Board- of-Review Scheduled for publication in Superior Telegram on 06/20/2026 ASSESSMENT BOARD OF REVIEW POLICIES MANUAL – CITY OF SUPERIOR 1 CITY OF SUPERIOR ASSESSMENT BOARD OF REVIEW POLICIES MANUAL CONTENTS Procedure For Sworn Telephone Or Sworn Written Testimony Requests ............................. 1 Procedure For Waiver Of Board Of Review Hearing Requests ................................ ............. 2 Procedure For Allowing Virtual Attendance By Objectors ................................ ................... 4 Policies Manual Effective Date: ................................ ................................ ........................... 4 PROCEDURE FOR SWORN TELEPHONE OR SWORN WRITTEN TESTIMONY REQUESTS WHEREAS Wis. Stat. § 70.4 7(8) 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 to submit sworn written statements to the Board of Review; and WHEREAS the Wisconsin 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 considered; NOW, THEREFORE, the City of Superior, Douglas County hereby adopts the following policy: ASSESSMENT BOARD OF REVIEW POLICIES MANUAL – CITY OF SUPERIOR 2 PROCEDURE: Before the Board of Review (BOR) can consider a request from a property owner or the property owner's representative ("property owner") to testify by telephone or submit a sworn written statement, the property owner must first complete and file with the BO R clerk the following documents: a) A timely Notice of lntent to appear at the 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). Requests must be filed with the BOR clerk within the first 2 hours of the BOR's first full meeting. If the property owner fails to file the documents as required, the BOR will not consider the request. CRITERIA: The BOR may consider any or all the following factors when deciding whether to grant or deny the request: 1. The property owner's stated reason(s) for the request as indicated on the PA -814; 2. Fairness to the parties; 3. The property owner's ability to procure in -person oral testimony and any due diligence exhibited by the property owner in procuring such testimony; 4. Ability to cross examine the person(s) providing the testimony; 5. The BOR's technical capacity to honor the request; 6. Any other factors that the BOR deems pertinent to deciding the request ; and 7. Hardship due to recent medical or similar circumstances to be allowed with Board of Review Clerk and Assessor approval. PROCEDURE FOR WAIVER OF BOARD OF REVIEW HEARING REQUESTS WHEREAS Wis. Stat. § 70.47(8m), 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 Wis. Stat. § 70.47(8), or in a 1st class city, under Wis. Stat. § 70.47(16) , and allow the taxpayer to have the taxpayer's assessment reviewed under Wis. Stat. § 70.47(13); and WHEREAS Wis. Stat. § 70.47(8m) further states that for purposes of this subsection, the Board of Review shall submit the Notice of Decision under Wis. Stat. § 70.47(12) using the ASSESSMENT BOARD OF REVIEW POLICIES MANUAL – CITY OF SUPERIOR 3 amount of the taxpayer's assessment as established by the municipal assessor as the finalized amount and WHEREAS Wis. Stat. § 70.47(8m) 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 Wis. Stat. § 74.37(3), and, notwithstanding the time peri od under Wis. Stat. § 74.37(3)(d), the taxpayer has 90 days from the notice of hearing waiver in which to commence an action under Wis. Stat.§ 74.37(3)(d); and WHEREAS the Wisconsin 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 City of Superior, Douglas County hereby adopts the following policy: PROCEDURE: Before the Board of Review (hereinafter BOR) can consider a request from a taxpayer or assessor or at its own discretion waives the hearing of an objection, the taxpayer must first complete and file with the BOR Clerk the following documents: 1. A timely Notice of lntent to appear at the BOR; and 2. A timely Objection Form for Real Property Assessment (PA -115A). If the owner fails to file the documents as required, no hearing will be scheduled on the objection. If the owner files the documents as required and a request from the owner or assessor is made to waive the hearing of an objection, or if the BOR considers waiving the hearing at its own discretion, the BOR shall use the following criteria to make its decision. CRITERIA: The BOR may consider any or all of the following factors when deciding whether to waive the hearing: 1. The benefits or detriments of the BOR process 2. The benefits or detriments of having a record for the Court review 3. Avoidance of unruly, lengthy, burdensome appeals 4. Ability to cross examine the person(s) providing the testimony 5. Any other factors that the BOR deems pertinent to deciding whether to waive the hearing ASSESSMENT BOARD OF REVIEW POLICIES MANUAL – CITY OF SUPERIOR 4 PROCEDURE FOR ALLOWING VIRTUAL ATTENDANCE BY OBJECTORS The Board of Review permits virtual attendance for objectors only in cases of hardship that prevent in -person participation. Acceptable hardships may include health -related issues or other extenuating circumstances. Such requests must be approved jointly b y the City Clerk and the City Assessor. POLICIES MANUAL EFFECTIVE DATE: This polic ies manual shall be effective upon passage. Adopted this 4th day of June, 202 5. 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