Board of Review — Agenda packet

Board of Review AGENDA City Hall, 101 S. Second Street, Black River Falls, WI Thursday, May 28, 2026 - 10:00 A.M. 1. Clerk call the meeting to order 2. Roll call 3. Confirmation the Board of Review (BOR) meeting notice was properly published and posted. 4. Select a Chairperson for BOR — Action 5. Select a Vice-Chairperson for BOR — Action 6. Verify that at least one BOR member has met the mandatory training requirements 7. Verify that the city has an ordinance for the confidentiality of income and expense information provided to the assessor under state law (Wis. Stat. §70.47(7)(af)) 8. Verify the City has a resolution establishing BOR policy on procedure for sworn telephone or sworn written testimony requests. 9. Verify the City has a resolution establishing BOR policy on procedure for waiver of BOR hearing requests. 10. Receipt of assessment roll by the Clerk from the Assessor 11. Request for Waiver of Board of Review Hearing from Wal-Mart Real Estate Business Trust for parcel 206-2210.0000 located at 611 State Highway 54 — Action 12. Request to Testify by Telephone or Submit Sworn Written Statement at the Board of Review from Wal-Mart Real Estate Business Trust for parcel 206-2210.0000 located at 611 State Highway 54 — Action 13. Consider scheduling additional Board of Review date(s) for hearings 14. Review the assessment roll & perform statutory duties: a. Examine roll b. Correct descriptions or calculation errors c. Add omitted properties d. Eliminate double assessed property 15. Certify all corrections of error — Action 16. Verify with the assessor that Open Book changes are included in the assessment roll 17. Adjourn (To later date if necessary) Notice of the Board of Review City of Black River Falls NOTICE IS HEREBY GIVEN that the Board of Review for the City of Black River Falls will meet on May 28, 2026 from 10:00 A.M. to at least 12:00 P.M. at City Hall, 101 S. 2 nd Street, Black River Falls, WI. Please be advised of the following requirements to appear before the Board of Review: 1. 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 for the assessor to view such property. 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. No person may appear before the Board of Review, 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 sub. (3) (a), that person provides to the clerk of the Board of Review notice as to whether the person will ask for removal under sub. (6m) and if so which member will be removed and the person's reasonable estimate of the length of time that the hearing will take. 4. When appearing before the Board, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are subject of the person's objection and specify the information that the person used to arrive at that estimate. 5. No person may appear before the Board of Review, testify to the Board by telephone or object to a valuation if that valuation was made by the assessor or the objector using the income method, unless the person supplies to the assessor all of the information about income and expenses, as specified in the Assessor's manual under s. 73.03 (2a) of Wis. Statutes, that the assessor requests. The City of Black River Falls has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph 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 a court. The information that is provided under this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35 (1). NOTICE IS FURTHER GIVEN that pursuant to s. 70.45, Wis. Stats., the assessment roll for the 2025 assessment year will be open for examination starting May 21, 2026 from 10:00am to12:00pm at City Hall located at 101 S. Second Street, Black River Falls, WI 54615. OPEN BOOK sessions for informal talks with the City Assessor and to file written objections will be by appointment. If you would like to set up an appointment, please contact Bowmar Appraisal, Inc. at (715) 835-1141 during regular business hours (M-F, 8:30-4:30) no later than 3 days prior to the Board of Review. The 2025 assessment roll, instructional information, and objection forms will be made available. These documents will assist with scheduling a hearing before the Board of Review. Keep in mind that objection forms must be filed with the clerk of the Board of Review at least 48 hours before the Board of Review is conducted unless the Board of Review chooses to waive this requirement. Alex B. Chown, City Clerk - City of Black River Falls This Notice is hereby posted at the following locations in the City on the 16'h day of April 2026: 1. Front Door — City Hall 2. Black River Falls Public Library 3. Jackson County Court House 4. U.S. Post Office 5. City of Black River Falls website: lilmw.blackriverfalls.us This Notice will be published in the Banner Journal the week of April 29, 2026 Ix% Board of Review Member Training Affidavit ;DU3.1, This affidavit confirms that one or more Board of Review (BOR) voting members attended training before the BOR met, satisfying state law (sec. 70.46(4), Wis. Stats.). STATE OF WISCONSIN County of Co-muni code JACKSON 27206 Alex B. Chown , the clerk for the CITY OF BLACK RIVER FALLS swear the following BOR voting member(s), who represent(s) the municipality's chief executive officer or the officer's designee(s), attended a Wisconsin Department of Revenue approved BOR training program before the BOR's first meeting. (sec. 70.46 (4), Wis. Stats.) BOR member(s) and attendance date: ALEX CHOWN 05/11/2026 Name Date 05-11-2026 04:19 PM Date electronically filed city.admin@blackriyerfallswi.goy Clerk email PA-107 (R. 02-26) Wisconsin Department of Revenue CITY OF BLACK RIVER FALLS ORDINANCE NO. 7 /1 AN ORDINANCE RELATING TO THE CONFIDENTIALITY OF INFORMATION ABOUT INCOME AND EXPENSES REQUESTED BY THE ASSESSOR IN PROPERTY ASSESSMENT MATTERS IN THE CITY OF BLACK RIVER FALLS, JACKSON COUNTY, WISCONSIN. 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), Wis. Stats., requires that the municipality provide by ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under Section 70.47(7)(af), Wis. Stats., 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 Black River Falls, Jackson 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), Wis. Stats., 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(1), Wis. Stats. 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 1 effect. Any other ordinances whose terms are in conflict with the provisions of this ordinance are hereby repealed as to those terms that conflict. SECTION 3. EFFECTIVE DATE. This Ordinance shall take effect upon passage and public ion as required l y law. Joseph J. Hunter, Mayor ATTEST: 620-t,C-61441AdAA William Arndt, -Clerk DATED: PASSED: -1 1 .4. .t- I / 3-6-1 . PUBLISHED: Acknowledgment: State of Wisconsin ) ) ss. County of Jackson ) Personally came before me this day of , 2000, the above-named Joseph J. Hunter and William Arndt, to me known to be the Mayor and Clerk of the City of Black River Falls, Jackson County, Wisconsin respectively, and to me known to be the persons who executed the foregoing instrument and acknowledge the same. Daniel S. Diehn, Notary Public State of Wisconsin My commission is permanent. THIS DOCUMENT DRAFTED BY: DANIEL S. DIEHN CITY ATTORNEY 2 CITY OF BLACK RIVER FALLS RESOLUTION 2023-04 A RESOLUTION ESTABLISHING BOARD OF REVIEW POLICY AND PROCEDURE FOR SWORN TELEPHONE OR SWORN WRITTEN TESTIMONY REQUESTS The Board of Review of the City of Black River Falls, Jackson County, WI, does resolve as follows: WHEREAS, Wis. Stat. 70.47(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 Board of Review of the City of Black River Falls, Jackson County hereby adopts the following policy: 1. 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 BOR clerk the following documents: a) A timely Notice of Intent to appear at the BOR; b) A timely Objection Form for Real Property Assessment (PA -1 15A); 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. 2. CRITERIA: The BOR may consider any or all of the following factors when deciding whether to grant or deny the request: a) The property owner's stated reason(s) for the request as indicated on the PA-814; b) Fairness to the parties; c) The property owner's ability to procure in-person oral testimony and any due diligence exhibited by the property owner in procuring such testimony; d) Ability to cross examine the person(s) providing the testimony; e) The BOR's technical capacity to honor the request; and f) Any other factors that the BOR deems pertinent to deciding the request. 3. EFFECTIVE DATE: This policy shall be effective upon passage. Adopted this 2O' day of May, 2023. Board of Review Chairperson Attested by personr• of view Vice- CITY OF BLACK RIVER FALLS RESOLUTION 2023-05 A RESOLUTION ESTABLISHING BOARD OF REVIEW POLICY AND PROCEDURE FOR WAIVER OF BOARD OF REVIEW HEARING REQUESTS The Board of Review of the City of Black River Falls, Jackson County, WI, does resolve as follows: 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. S 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 amount of the taxpayer's assessment as established by the municipal assessor as the finalized amount and WHEREAS, Wis. Stat. S 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 period 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 he 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 Board of Review of the City of Black River Falls, Jackson County hereby adopts the following policy: 1. PROCEDURE: Before the Board of Review (hereinafter BOR) can consider a request from a taxpayer or assessor or at its own discretion waive the hearing of an objection, the taxpayer must first complete and file with the BOR Clerk the following documents: a) A timely Notice of Intent to appear at the BOR; and b) A timely Objection Form for Real Property Assessment (PA-1 15A). 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. 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 Page 1 of 2 CITY OF BLACK RIVER FALLS RESOLUTION 2023-05 c) Avoidance of unruly, lengthy, burdensome appeals d) Ability to cross examine the person(s) 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. Adopted this 24th day of May, 2023. Board of Review Chairperson Attested by Boapd o Rev w Vice-Chairppi.on Page 2 of 2 Request for Waiver of Board of Review (BOR) Hearing Section 70.47 (8m), Wis. Stats., states, "The board may, at the request of the taxpayer or assessor, or at its own discretion, waive the hearing of an objection under sub. (8) or, in a 1" class city, under sub. (16) and allow the taxpayer to have the taxpayer's assessment reviewed under sub. (13). For purposes of this subsection, the board shall submit the notice of decision under sub. (12) using the amount of the taxpayer's assessment as the finalized amount. For purposes of this subsection, if the board waives the hearing, the waiver disallows the taxpayer's claim on excessive assessment under sec. 74.37(3) and notwithstanding the time period under sec. 74.37(3)(d), the taxpayer has 60 days from the notice of hearing waiver in which to commence an action under sec. 74.37(3)(d)." NOTE: The legal requirements of the Notice of Intent to Appear must be satisfied and the Objection Form must be completed and submitted as required by law prior to the Request for Waiver of Board of Review Hearing being submitted. NOTE: Request for Waiver must be presented prior to the commencement of the hearing. Municipality City of Black River Falls County Jackson Requestor's name Wal-Mart Real Estate Business Trust Agent name (if applicable) * Mallery, sc Requestor's mailing address PO Box 8050, Bentonville, AR 72716 Agent's mailing address 731 N. Jackson, Suite 900, Milwaukee, WI 53202 Requestor's telephone number ( ) - ❑ Land Line ❑ Cell Phone Agent's telephone number 11 Land Line ( 414 ) 271 - 2424 ❑ Cell Phone Requestor's email address Paola.Castilllo0@walmart.com Agent's email address cstrohbehn@mallerysc.com/rkarnes@mallerysc.com Property address 611 State Highway 54 Legal description or parcel number 206-2210.0000 Taxpayer's assessment as established by assessor — Value as determined due to waiving of BOR hearing $13,139,300 Property owner's opinion of value $6,910,000 Basis for request To take matter directly to circuit court. Date Notice of Intent to Appear at BOR was given 05-20 - 2026 Date Objection Form was completed and submitted 05 20 -2026 All parties to the hearing understand that in granting of this waiver there can be no appeal to the Department of Revenue under sec. 70.85, Wis. Stats. An action under sec. 70.47(13), Wis. Stats., must be commenced within 90 days of the receipt of the notice of the waiving of the hearing. An action under sec. 74.37(3)(d), Wis. Stats., must be commenced with 60 days of the receipt of the notice of the waiving of the hearing. e/1.2.4•1"0/14A, Requestor's / Agent's Signature *If agent, attach signed Agent Authorization Form, PA-105 Decision III Approved Reason ❑ Denied Board of Review Chairperson's Signature n Taxpayer advised Date Date PA-813 (R.10-161 Wisconsin Department of Revenue Request to Testify by Telephone or Submit a Sworn Written Statement at the Board of Review (BOR) Section 70.47(8), Wis. Stats., states "...Instead of appearing in person at the hearing, the board may allow the property owner, or the property owner's representative, at the request of either person, to appear before the board, under oath, by telephone or to submit written statements, under oath, to the board. ..." NOTE: The legal requirements of the Notice of Intent to Appear at the BOR must be satisfied and the Objection Form must be completed and submitted to the BOR as required by law prior to the Request to Testify by Telephone or Submit Sworn Written Statement form being submitted. Municipality City of Black River Falls County Jackson Property owner's name Walmart Real Estate Business Trust Agent name (if applicable) Mallery s.c. Owner's mailing address P.O. Box 8050, Bentonville, AR 72716 Agent's mailing address 731 N. Jackson Street, Suite 900 Milwaukee, WI 53202 Owner's telephone number Land Line Agent's telephone number N Land Line ( 479 ) 204-3835 ❑ Cell Phone ( 414 ) 271-2424 ❑ Cell Phone Owner's email address Paola.Castillo@walmatcom Agent's email address cstrohbehn@mallerysc.com . rkarnes@mallerysc.con Please provide the following information on the property and the assessment to which you are objecting. (Attach additional sheets, if necessary.) 1. Property address 611 East Highway 54 2. Legal description or parcel number from the current assessment roll 206-2210.0000 3. Total Property Assessment $13,139,300 4. If agent, attach signed Agent Authorization form, PA-105 FR Testify by telephone * El Submit sworn written statement Basis for request To take matter directly to circuit court. * If the request is approved, provide the best telephone number to reach you 414-271-2424 Owner's or Agent's signature Chi.;i."0.7t4,2, L 3t -teiee/t4. Date 05-20-2026 For Board Use Only ❑ Approved ❑ Denied Reason Fl Taxpayer advised Date PA-814 (N 1-15) Wisconsin Department of Revenue MALLERY. A LIMITED LIABILITY SERVICE CORPORATION Writer's Direct Email acrichton@mallerysc.com May 22, 2026 Via E-mail (city.admin(a blackriverfalls.gov) and United Parcel Service Mr. A. Brad Chown, City Clerk/Administrator/Treasurer City of Black River Falls 101 South Second Street Black River Falls, WI 54615 Re: 2025 Request for Waiver of Board of Review (BOR) Hearing Property Owner: Wal-Mart Real Estate Business Trust Property Address: 611 East State Highway 54, Black River Falls, WI Parcel Number: 262-2201.0000 Dear Mr. Chown: Enclosed please find an Agent Authorization signed by our client, Walmart Real Estate Business Trust, regarding the above referenced property. Please also find the completed Request for Waiver of Board of Review (BOR) Hearing and the Objection to Real Property Assessment. We would like to waive the hearing of the attached objection. If the Waiver of Hearing is denied, we would like to request a telephone hearing with the Board of Review and have therefore enclosed a Request to Testify by Telephone. Please let us know if you have any questions or require anything further from us. Thank you for your attention to this matter. Very truly yours, CLi-C/C&w, Amy M. Crichton Litigation Paralegal Enclosures 731 North Jackson Street, Suite 900 I Milwaukee, Wisconsin 53202-4697 414-271-2.424 www.mallerysc.com Agent Authorization for Property Assessment Appeals If an agent is representing the property owner or municipality, the property owner or municipality must provide prior written authorization for the agent to represent the company or municipality when contacting the reviewing authority. Section 1: Property Owner and Property Information Company/property owner name Wal-Mart Real Estate Business Trust Taxation district ❑ Town Village City (Check one) Enter municipality —, Black River Falls County Jackson Mailing address P.O. Box 8050 Street address of property 611 State Highway 54 City Bentonville State AR Zip 72716 City_ Black River Falls State WI Zip 54615 Parcel number 206-2210.0000 Phone ( ) - Email Paola.Castillo0@walmart.com Fax ( ) - Section 2: Authorized Agent Information Name/title Christopher L. Strohbehn, Russell J. Karnes, Andrew G. Frank, Hannah E. Rodriguez Company name Mallery, S.C. Mailing address 731 North Jackson Street, Suite 900 Phone (414) 271 - 2424 Fax ( ) - City Milwaukee State WI Zip 53202 Email cstrohbehn@mallerysc.com/rkarnes@mallerysc.com Section 3: Agent Authorization Agent Authorized for: (check all that apply) El Manufacturing property assessment appeals (BOA) 2020-2026 NIWisconsin Department of Revenue 70.85 appeals El Municipal Board of Review El Other Authorization expires: 12 - 31 - 2026 (unless rescinded in writing prior to expiration) Enter Tax Years of Authorization (mm - dd - yyyy) Send notices and other written communications to: (check one or both) Authorized Agent Property Owner Section 4: Agreement/Acceptance I understand, agree and accept: • The assessor's office may divulge any information it may have on file concerning this property • My agent has the authority and my permission to accept a subpoena concerning this property on my behalf • I will provide all information I have that will assist in the discussion and resolution of any assessment appeal of this property • Signing this document does not relieve me of personal responsibility for timely reporting changes to my property and paying taxes, or penalties for failure to do so, as provided under Wisconsin tax law • A photocopy and/or faxed copy of this completed form has the same authority as a signed original • If signed by a corporate officer, partner, or fiduciary on behalf of the owner, I certify that I have the power to execute this Agent Authorization form Section 5: Owner Grants Authorization Owner Sign Here' Owner name (please print) Paola B. Castillo, CAI Owner sip rdiure _____,_— . - •• ________ - , .?- ,,,,, Comb-.-.-riy or title Walmart Real Estate Business Trust - Senior Manager Prop. Tax Date (mm-dd-yyyy) 04- 10 - 2026 PA-105 (R. 11-23) Wisconsin Department of Revenue Objection to Real Property Assessment Asking price $ To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, under state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue's Guide for Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA-105) with this form Property owner name (on changed assessment notice) Walmart Real Estate Business Trust Agent name (if applicable) Mallery s.c. Owner mailing address P.O. Box 8050 Agent mailing address 731 N. Jackson Street, Suite 900 City Bentonville State AR Zip 72716 City Milwaukee State WI Zip 53202 Owner phone ( 479) 204-3-835 Email Paola.Castillo0@walmart.com Owner phone ( 414) 271 - 2424 Email - cstrohhehn@mallerysc corn - Section 2: Assessment Information and Opinion of Value Property address 611 East State Highway 54 Legal description or parcel no. (on changed assessment notice) 206-2210.0000 City Black River Falls State WI Zip 54615 Assessment shown on notice - Total $13,139,300 Your opinion of assessed value — Total $6,910,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value Commercial total market value Agricultural classification: # of tillable acres @ $ acre use value # of pasture acres @ $ acre use value # of specialty acres @ $ acre use value Undeveloped classification # of acres @ $ acre @ 50% of market value Agricultural forest classification # of acres @ $ acre @ 50% of market value Forest classification # of acres @ $ acre @ market value Class 7 "Other" total market value market value Managed forest land acres @ $ acre @ 50% of market value Managed forest land acres @ $ acre @ market value Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Value is excessive based on other comprable big box stores and appraisals. Basis for your opinion of assessed value: (Attach additional sheets if needed) Based on other comprable big box stores and appraisals. Section 4: Other Property Information A. Within the last 10 years, did you acquire the property? ❑ If Yes, provide acquisition price $ Date ri Purchase ri Trade Fl Gift (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)? If Yes, describe Remodel. Date of changes Xi No Inheritance Yes n No 05. -10-2024 Cost of changes $ 7,606,250 Does this cost include the value of all labor (including your own)? X Yes (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? ❑ Yes If Yes, how long was the property listed (provide dates) to (mm-dd-yyyy) List all offers received (mm-dd-yyyy) No No D. Within the last five years, was this property appraised? Yes ri No If Yes, provide: Date 05-28- 2024 Value $6,910,000 Purpose of appraisal Retrospective market valuation. If this property had more tramn-dodn-YeYYaYp) praisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): Note: This does not apply in first or second class cities. B. Provide a reasonable estimate of the amount of time you need at the hearing 15 minutes. Property owner or Agent signature /m, " - 4elad'f , Date (mm-dd-yyyy) 05-22-2026 PA-115A (R. 10-221 Wisconsin Department of Revenue ADDENDUM LIST OF ADDITIONAL AUTHORZIED AGENTS Name Title Company Name Mailing Address Email Phone Christopher L. Strohbehn Attorney Mallery, s.c. 731 North Jackson Street, Suite 900, Milwaukee, WI 53202 cstrohbehn@mallerysc.com 414-271-2424 Russell J. Karnes Attorney Mallery, s.c. 731 North Jackson Street, Suite 900, Milwaukee, WI 53202 rkarnes@mallerysc.com 414-271-2424 Hannah E. Rodriguez Attorney Mallery, s.c. 731 North Jackson Street, Suite 900, Milwaukee, WI 53202 hrodriguez@mallerysc.com 414-271-2424 Bob Wentzel Consultant Alliance Property Consultants, Inc. 11985 Technology Drive, Suite 260, Eden, MN 55344 bobwentzel9@aol.com 952-942-6734 Bill Wentzel Consultant Alliance Property Consultants, Inc. 11985 Technology Drive, Suite 260, Eden, MN 55344 billw@alliancepropertyconsultants.com 952-942-6734