Board of Review Meeting — Minutes

MINUTES OF THE BOARD OF REVIEW MEETING HELD AT THE GREENFIELD CITY HALL ON MONDAY, SEPTEMBER 21, 2026 1. The meeting was called to order by Vice Chairperson Amanda O’Day at 5:08 p.m. ROLL CALL: Amanda O’Day Present Donald Reid Present John Graber Present Jarret McFarland Present Michael Braswell* Present ALSO PRESENT: Rae Ann Schmitz City Assessor Dwight Frame Commercial Assessor Amy Seibel Seibel Law Offices Christopher Geary* City Attorney Jennifer Goergen City Clerk Susan Taylor Court Reporter 2. Selection of a chairperson It was moved by Amanda O’Day, seconded by Jarret McFarland to nominate John Graber as Chairperson of the Board of Review. On a roll call vote, motion carried unanimously. 3. Selection of a vice-chairperson It was moved by John Graber, seconded by Jarret McFarland to nominate Amanda O’Day as Vice Chairperson of the Board of Review. On a roll call vote, motion carried unanimously. 4. Verify compliance with mandatory training requirements per Wis. Stat. § 70.46 (4) Jennifer Goergen, City Clerk, reported the board is in compliance and the PA-107 form was filed with the Department of Revenue on May 4, 2026, and again on September 3, 2026, when members were trained. 5. Verify adoption of ordinance for the confidentiality of income and expense information provided to the assessor per Wis. Stats. 70.47(7) (af) Clerk Goergen stated that the City of Greenfield adopted Ordinance No. 2599 on October 16, 2007. 6. Receive and examine assessment roll, certify corrections, verify with the assessor that open book changes are included in the assessment roll Clerk Goergen confirmed receiving the affidavit from the City Assessor today. Taxpayers may examine the assessment roll on the website now. Rae Ann Schmitz, City Assessor, passed out a packet of the assessor’s summary for the 2026 assessment year. She explained the entire outline. She covered the summary of the assessed values. She explained the charts. We are in a maintenance year. She clarified what the changes entailed, the new construction increase, and the total gained. The Department of Revenue’s 2025 Assessment Ratio for the city is 88%. The 2026 ratio is not available until after the board adjourns and the DOR receives the final assessment roll. 2023 was the last revaluation year. For this year’s changes, there were 422 notices that were mailed on July 28, 2026. Open Book was held on August 18, 2026. Determination letters were mailed on September 1, 2026; five denied, seven Board of Review page 2 9/21/2026 granted, and five waivers. She explained the waiver process. There’s an Open Book action summary in the packet. No parcels were subject to AG Use Conversion fee. She presented the law changes. There weren’t any Corrections of Errors 70.43 or Omitted Property 70.44 to report. The Assessor’s Affidavit was signed and dated September 21, 2026. Once the Board of Review is adjourned, the final report will be sent to the DOR. The DOR will inform the city of the level of assessment. She explained the duties expected of the Assessor’s office. 7. Review objections assessor believes may not comply with statutory requirements and schedule a procedural hearing for the assessor and objector to be heard. (Procedures manual, page 3.) City Attorney Christopher Geary stated that Attorney Amy Seibel, Seibel Law Offices, represents the assessor. She requested to appear via telephone. Clerk Goergen called her and put her on speakerphone. Attorney Seibel presented the two objections that came in. One was for Wal-Mart, 10600 W. Layton Avenue, who gave a notice of their intent and then filed their full objection form. The other objection was from MMAC 150 Greenfield WI, LLC, 9000 W. Sura Lane. She is working with the assessor. We will ask the board to subpoena information. There’s no information currently to decide if there’s a hearing. For the two commercial objections, we would ask the board to issue subpoenas. She’s currently working on them and asks the board to authorize and issue a subpoena to obtain pertinent information to throw light on the value of the property. She will send them over to the city, and the chairperson would need to sign. Once they are signed, they will serve the property owner. There will be two subpoenas for MMAC 150 Greenfield WI, LLC. One will be for the property owner, and the other will go to the tenant, which is Aurora. There will be a subpoena to Wal-Mart as well. Attorney Geary summarized that Attorney Seibel, on behalf of the assessor, is requesting that the board authorize the issuance of subpoenas by the chair presumably tomorrow once they are finalized. Then they will be served. Under the rules the board adopted, the applicants would have ten days to compile the information. The assessor will have seven days to review it. Attorney Seibel confirmed. Attorney Geary clarified that if the board authorizes the subpoenas, a new date will be picked in three to four weeks to decide if the assessor thinks the subpoenas are complied with. The substantive action would take place at the next date in October. Motion by John Graber, seconded by Jarret McFarland to issue the subpoenas. On a roll call vote, motion carried unanimously. The call was ended with Attorney Seibel. Attorney Geary stated that before the board adjourns, an agreeable date will be decided that accommodates those timelines. 8. Review objections filed and decide to grant or deny valuation hearings. (Procedures manual, page 3.) Clerk Goergen presented the objections spreadsheet. Clerk Goergen introduced residential property objection, Michael M. Asad, Tax Key #: 691-0115-000, 2935 W. Bridge Street, Greenfield, WI 53221. The assessor and the board will have to decide to grant the hearing, deny the hearing, or have a procedural hearing or an objection hearing. Mr. Asad is present tonight. Ms. Schmitz had no objections to the form. Ms. Schmitz addressed that they found a discrepancy that the form has not been completely filled out. She spoke about item D on the form regarding an appraisal, but he didn’t provide the information: the date, the value, or the purpose of the appraisal. Attorney Geary and Clerk Goergen discussed the process. Mr. Asad detailed the missing information and explained the situation. He was not given the total appraisal, as it was the bank’s appraisal for a loan. Attorney Geary and Mr. Asad discussed that he doesn’t have a copy of the appraisal, the amount was sufficient enough to satisfy the loan, and the loan’s total was roughly $369,000. Attorney Geary prompted the board to make a decision if it’s sufficiently compliant with the statutes to go to a hearing. Mr. Graber and Mr. Asad discussed the appraisal date, the amount, and the purpose. Vice Chairperson Board of Review page 3 9/21/2026 O’Day and Mr. Asad talked about the type of sale, the length of time on the market, and that he didn’t know the seller. Attorney Geary gave the options that the board could take. Vice Chairperson O’Day asked to adjourn this proceeding, as Mr. Asad paid for the appraisal and would be able to get a copy of it to check information. He should contact the bank. Attorney Geary spoke about having the hearing at the next meeting. Motion by John Graber, seconded by Amanda O’Day to grant the objection hearing at the next meeting. On a roll call vote, motion carried unanimously. Attorney Geary and Mr. Asad spoke about how he would be notified for the next meeting. Mr. Asad clarified that it’s a single-family home. Clerk Goergen introduced commercial property objection, MMAC 150 Greenfield WI, LLC, Ryan Miller, Agent, Tax Key #: 606-9980-013, 9000 W. Sura Lane, Greenfield, WI 53228. Attorney Geary asked the board if they had any questions or concerns about the application materials or setting a hearing or sending subpoenas. Vice Chairperson O’Day stated that Attorney Seibel recommended issuing subpoenas. Motion by Amanda O’Day, seconded by John Graber to carry this over, issue subpoenas, and have it on a future agenda. On a roll call vote, motion carried unanimously. Clerk Goergen introduced commercial property objection, Wal-Mart Real Estate Business Trust, Mallery, s.c., Agents, Tax Key #: 608-9995-010, 10600 W. Layton Avenue, Greenfield, WI 53228. Attorney Geary said that the assessor has indicated subpoenas or to layover the waiver request. A Wal-Mart representative was present. Attorney Geary asked about the Agent Authorization form’s text not coming through correctly. It’s coming in as symbols. Clerk Goergen stated that she received it via email and that’s how the PDF displayed when it was opened. Motion by Amanda O’Day, seconded by Jarret McFarland to hold this over. On a roll call vote, motion carried unanimously. [Vote on subpoena under item 7] 9. Create a new hearing schedule for written objections filed but not heard Attorney Geary spoke about the issued subpoenas, the deadlines, and the next meeting three weeks out. Chairperson Graber said it would be between October 3 and October 10, 2026. There was a discussion about the next meeting date and how the next meeting would go. Clerk Goergen stated that the next Board of Review meeting 10. Hear written objections properly filed with the City Clerk regarding property assessments Clerk Goergen said that there weren’t any hearings scheduled for tonight. Everything filed was discussed. 11. Discussion and decision about waiving the 48-hour notice of intent for objections filed with good cause Clerk Goergen reported that there weren’t any that have come forward to be heard. Attorney Geary expanded on the rules. Vice Chairperson O’Day went to agenda item 12. Clerk Goergen said that no further objections were filed. Board of Review page 4 9/21/2026 Vice Chairperson O’Day went to agenda item 16. 12. Discussion and decision regarding requests for waivers of Board of Review hearing, allowing the property owner an appeal directly to circuit court Clerk Goergen stated that Wal-Mart, 10600 W. Layton Avenue, has filed a request for waiver. Attorney Geary said that the assessor is withholding their position on whether they’ll oppose the waiver until the next meeting. 13. Discussion and decision regarding requests to testify by telephone or submit written statement Clerk Goergen stated that Wal-Mart filed a request to testify by telephone. 14. Discussion and decision regarding annual updates to City of Greenfield Board of Review Rules and Procedures manual. Chairperson Graber said that no one has anything for this item. 15. Other matters properly before the Board Attorney Geary said nothing at this time. There’s a two-hour period that the board needs to be in session for. Clerk Goergen stated at 5:47 p.m., the board has taken care of its business items that they can at this point. We will go off record, but the board will still be in session. The Board of Review resumed session [came back on record] at 6:16 p.m. Board member Michael Braswell* was present at 6:14 p.m. Attorney Geary* will be leaving at 6:17 p.m. We will go back off record but will be in session. The Board of Review resumed session [came back on record] at 6:55 p.m. Michael Braswell* left at 6:55 p.m. We will go back off record but will still be in session. The Board of Review resumed session [came back on record] at 7:08 p.m. Vice Chairperson O’Day circled back to agenda item 11. 16. Adjourn meeting Motion by Amanda O’Day, seconded by John Graber to adjourn at 7:09 p.m. until Wednesday, October 14, 2026, at 4:00 p.m. On a roll call vote, the motion carried unanimously. Jennifer Goergen, City Clerk Minutes transcribed by Trina Kaminski, Administrative Assistant Distributed: September 24, 2026