Board of Review — Minutes

BOARD OF REVIEW- June 26, 2025 The Board of Review Committee of the Town of Cooperstown met on June 26, 2025, at 6:00 pm at the Town Hall for the Board of Review meeting. Call to order at 6:00 p.m. Meeting was called to order by Chairman Joe Havlovitz. Pledge of Allegiance. Roll Call: Chairman Joe Havlovitz, Sup. Antony Shibler, Sup. Nick Propson & Clerk Susan Kornely and Assessor Scott Tennessen. Confirmation of appropriate Board of Review and Open Meeting Notices. The Board of Review meeting has been properly noticed. Notices were posted in 1 public place and website. Select a Chairman for Board of Review. On a motion by Sup. Propson and seconded by Chairman Havlovitz, moved to appoint Sup. Shibler as Chairman for Board of Review. Motion passed. Select a Vice-Chairman for Board of Review. On a motion by Chairman Havlovitz and seconded by Sup. Shibler, moved to appoint Sup. Propson as Vice-Chairman for Board of Review. Motion passed. Verify that a member has met the mandatory training requirements. Two members and one alternate have met the mandatory training requirement. Verify that the Town has an ordinance for the confidentiality of income and expense information provided to the assessor under state law (sec 70.47(7)(af). The town has adopted by ordinance the confidentiality of income and expense information provided to the assessor under state law (sec 70.47(7)(af). Review of new laws. None. Adoption of policy regarding the procedures for sworn telephone testimony and sworn written testimony. The town does not accept sworn telephone testimony and sworn written testimony. Adoption of policy regarding the procedure for waiver of Board of Review hearing requests. The board follows state law on the 48-hour waiver. Filing and summary of Municipal Assessment Report (MAR) by Assessor’s Office. Assessor Scott Tennessen will file the Summary of Municipal Assessment Report with the DOR after BOR. Receipt of the Assessment Roll by clerk from the Assessor Scott Tennessen. The clerk received the roll. Receive the Assessment roll and sworn statements from the clerk. The assessment roll has been received and signed by Assessor Scott Tennessen and Clerk Susan Kornely. Review the Assessment Roll and perform statutory duties: Examine the roll, Correct description, or calculation errors, Add omitted property, and Eliminate double assessed property. Discussion/Action - Certify all corrections of error under state law (Wis. Stat.§ 70.43). Discussion and action verify with the assessor that open book changes are included in the assessment roll. There were no open book changes. There were no corrections made after the open book. The Board of Review reviewed the Assessment Roll for changes from the previous year for building permits, razing permits and parcel acreage changes. Perform Statutory Duties by examining the roll, correct description, or calculation errors, add omitted property, eliminate double assessed property. There were no omitted properties or double assessed properties. No action needed. Allow taxpayers to examine assessment data. There were no taxpayers present to examine the roll. During the first two hours, consideration of: a) Waivers of the required 48-hour notice of intent to file an objection when there is good cause, b) Requests for waiver of the BOR hearing allowing the property owner an appeal directly to the circuit court, c) Requests to testify by telephone or submit a sworn written statement, d) Subpoena requests, and e) Act on any other legally allowed or required BOR matters. Review Notices of Intent to File Objections. No objections were filed. Proceed to hear objections, if any and if proper notice/waivers given, unless scheduled for another date. There were no objections filed with the Town Clerk. Consider/act on scheduling additional BOR Date(s). No additional dates are needed. The Board of Review reviewed the Assessment Roll real estate $162,895,500 and zero personal property. The Board of Review Meeting was in session for the required two hours. On a motion by Chairman Shibler and seconded by Vice-Chairman Propson, moved for adjournment of the 2025 Board of Review. Motion approved on a unanimous vote. Adjournment at 8:00 p.m. Submitted by Susan Kornely, Clerk Minutes approved July 1, 2025