Agenda Packet

BOARD OF REVIEW (Meets annually in June. State Statutes 70.46 – 70.48. City Code 2-261 – 2-268) Page 1 of 2 BOARD OF REVIEW Agenda June 2, 2026 – 2:00 p.m. Government Center Room 204 Microsoft Teams Virtual Link Meeting ID: 285 103 078 443 57 Passcode: Z5JQ2vF6 Dial in by phone +1 872-242-8028 ID: 645 302 452# MISSION STATEMENT: “To review assessments and correct any errors or omissions on the Assessment Rolls.” BOARD MEMBERS: Steven Braman, Robert P. Finstad, Steve Germond, Gerald Manion, David Strum 1 ROLL CALL 1.1 Selection of Chairperson 1.2 Selection of Vice Chairperson 2 APPROVAL OF MINUTES 2.1 Board of Review (Meeting held September 24, 2025) 3 OLD BUSINESS 4 NEW BUSINESS 4.1 Confirmation of Oath of Offices on file for Board members and Assessor Colin Payton. 4.2 Confirmation of Board of Review Meeting Notices. 4.3 Assessor’s Update with Assessor Colin Payton. 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 4.5 Fall BOR Hearing Planning and Training Discussion. 4.6 Consideration of additional BOR scheduling needs. 5 RECURRING BUSINESS 6 ADJOURNMENT 6.1 Adjourn to future date: September 30, 2026 at 10:00 a.m. 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. BOARD OF REVIEW (Meets annually in June. State Statutes 70.46 – 70.48. City Code 2-261 – 2-268) Page 2 of 2 The City of Superior complies with the Americans with Disabilities Act of 1990. If you need an accommodation to participate in the public meeting process, please contact the City Clerk’s Office at (715) 395 -7200 (OR dial 711 for Telecommunications Relay Service) prior to the scheduled meeting. The city will attempt to accommodate any reasonable request depending on the amount of notice received. In compliance with Wisconsin Open Meetings Law, this agenda was posted on 05/15/2026 at the following locations: Superior Government Center, Douglas County Courthouse, and online at https://www.superiorwi.gov/agendacenter. It was also emailed to the Superior Telegram and the Superior Public Library. Page 1 of 3 ASSESSEMENT BOARD OF REVIEW Minutes September 24, 2025 The meeting was called to order by at 1:05 p.m.on September 24, 2025 in Government Center Room 201. 1 ROLL CALL MEMBERS PRESENT: Steven Braman, Robert Finstad, Steve Germond, Gerald Manion, Heidi Blunt CITY STAFF PRESENT Deputy City Clerk Bacon, City Assessor Payton, Assessment Technician Gondik, City Attorney Frog Prell, Paralegal Bowers 2 APPROVAL OF MINUTES 2.1 Board of Review (Meeting held June 4, 2025) MOTION to approve by Board Member Strum, was seconded by Board Member Manion and carried. 3 OLD BUSINESS 4 NEW BUSINESS 4.1 Confirmation of Board of Review and Open Meeting Notices. City Clerk Blunt confirmed notices were appropriately posted and published. 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. Assessor Johnson provided the Assessment Roll and affidavit. 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. Property owner Randall Orr petitioned the board to request to waive the required 48-hour notice of intent to file an objection for good cause for one parcel including 01-801-01470-00. MOTION to approve by Board Member Germond, was seconded by Chair Finstad and carried via voice vote. Page 2 of 3 4.8.2 Requests for waiver of the BOR hearing. Property owner Wal-mart Real Estate Business Trust, represented by appointed agent, Christopher L. Strohbehn with Mallery, s.c. applied for a request for waiver of board of review hearing for property parcel number 07- 807-03013-00. Motion to approve Chair Finstad, seconded by Board Member Manion, and carried via voice vote. 4.8.3 Requests to testify by telephone or submit a sworn written statement. 4.8.4 Subpoena requests. 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 Wal-Mart Real Estate Business Trust, 3705 Tower Avenue, Parcel # 07-807- 03013-00 Hearing was waived (see agenda item 4.8.2). 4.10.2 Harvest States Cooperative, 20 Dock Street, Parcel # 04-804-00744-00 Motion by Board Member Strum, was seconded by Board Member Manion to approve setting the new assessment value. Exercising its judgment and discretion, pursuant to Wis. Stat. 70.49(9)(a), the Board of Review by majority and unanimous roll call vote herby determines that the Assessor’s valuation is incorrect; That the property owner has presented sufficient evidence to rebut the presumption of correctness granted by law to the Assessor; That the property owner’s valuation is reasonable in light of the relevant evidence; That the full value of the property is: Land: $2,317,000.00, Improvement: $2,966,664.00, Total: $5,283,664.00 and has been set in that amount for the new assessment. 4.10.3 Randall Orr, 2627 E 5th Street, Parcel #01-801-01470-00 During the hearing, evidence regarding unfinished attic space presented by property owner Randall Orr convinced Assessor Payton to agree to make a change in assessment value. Assessor Payton announced the new assessment valuation would be set at Land: $22,500 Improvement: $160,00, Total: $171,500 Motion by Board Member Strum, was seconded by Board Member Manion to exercise its judgement and discretion, pursuant to Wis. Stat. 70.49(9)(a), the Board of Review by majority and unanimous voice vote herby determines that the Assessor’s valuation is correct. 4.11 Consideration of additional BOR scheduling needs. Page 3 of 3 5 RECURRING BUSINESS 6 ADJOURNMENT With no further business, MOTION to adjourn by Chair Finstad, was seconded by Board Member Manion, and carried via voice vote. The meeting was adjourned at 3:05 p.m. Respectfully submitted by Heidi Blunt NOTICE TO PROPERTY OWNERS NOTICE OF MEETING TO ADJOURN BOARD OF REVIEW TO LATER DATE CITY OF SUPERIOR, STATE OF WISCONSIN The Board of Review will meet on the 2nd day of June, 2026 at 2:00 p.m. in the Government Center, 1316 N. 14th St. Room 204 for the purpose of calling the Board of Review into session during the 45 day period beginning on the 4th Monday of April, pursuant to Wis. Stat. § 70.47(1). Due to the fact the assessment roll is not completed at this time, the Board of Review will be adjourned until the 30th day of September 2026 at 10:00 a.m.in the Government Center, 1316 N. 14th St. Room 201. Notice is hereby given this 21st day of April, 2026 by Heidi Blunt, City Clerk, City of Superior, Wisconsin POSTED 04/21/2026: Superior Government Center and online at https://www.ci.superior.wi.us/185/Assessment -Board- of-Review Scheduled for publication in Superior Telegram on 04/25/2026 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. By the Board of Review of the City of Superior