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Village of Pardeeville Board of Review Meeting Thursday, July 29, 2026 5:00 pm - 7:00 pm Village of Pardeeville Municipal Building 114 Lake St. Pardeeville, WI 53954 ASSESSOR MAKES OPEN BOOK CHANGES AND SIGNS THE ASSESSMENT ROLL CALL MEETING TO ORDER AND ANNOUNCE MEETING RECORDING ROLL CALL OF MEMBERS APPROVE MINUTES - SEPT. 25, 2025 09BOARD OF REVIEW MEETING MINUTES.PDF VERIFY THAT AT LEAST ONE BOARD OF REVIEW MEMBER HAS MET THE MANDATORY TRAINING REQUIREMENT SUMMARY OF ANNUAL ASSESSMENT REPORT (INCLUDING LEVEL OF ASSESSMENT) BY ASSESSOR DISCUSSION/ACTION - CERTIFY ALL CORRECTIONS OF ERROR UNDER STATE LAW (WIS.STAT. 70.43) EXAMINE ASSESSMENT ROLL - AFFIDAVIT SIGNED BY ASSESSOR, OPEN BOOK CHANGES INCLUDED, ANY ERRORS CORRECTED ACT ON ANY LEGALLY ALLOWED/REQUIRED BOARD OF REVIEW MATTERS (REQUESTS/WAIVERS) HEARING AND DELIBERATIONS CLERK MAKES ANY CORRECTIONS TO ROLL IN RED PREPARE AND MAIL NOTICES OF DECISIONS (PERSONAL DELIVERY OR RETURN RECIEPT REQUIRED) DISCUSS ADJOURNING TO ANOTHER DATE IF ALL WAIVERS HAVE NOT BEEN RECEIVED ADJOURNMENT (NOTICES MUST BE SENT BEFORE ADJOURNMENT) POSTED 07/9/2025: Village of Pardeeville Municipal Building and on www.villageofpardeeville.net All agenda items are posted for discussion and possible action by the Board of Review. The Board of Review may allow public input on any listed agenda item. NOTE: Please note that, upon reasonable notice, efforts will be made to accommodate the need(s) of disabled individuals through appropriate aids and services. For additional information or to request this service, contact the Village Clerks Office at 114 Lake St. Pardeeville, WI 53954 or (608) 429 -3121. NOTE: It is possible that members of and a possible quorum of other governmental bodies of the municipality may be in attendance at the above stated meeting to gather information; no action will be taken by any governmental body at the above stated meeting other than the governmental body specifically referred to above in this notice. 1. 2. 3. Documents: 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Village of Pardeeville Board of Review Meeting Thursday, July 29, 2026 5:00 pm - 7:00 pm Village of Pardeeville Municipal Building 114 Lake St. Pardeeville, WI 53954 ASSESSOR MAKES OPEN BOOK CHANGES AND SIGNS THE ASSESSMENT ROLL CALL MEETING TO ORDER AND ANNOUNCE MEETING RECORDING ROLL CALL OF MEMBERS APPROVE MINUTES - SEPT. 25, 2025 09BOARD OF REVIEW MEETING MINUTES.PDF VERIFY THAT AT LEAST ONE BOARD OF REVIEW MEMBER HAS MET THE MANDATORY TRAINING REQUIREMENT SUMMARY OF ANNUAL ASSESSMENT REPORT (INCLUDING LEVEL OF ASSESSMENT) BY ASSESSOR DISCUSSION/ACTION - CERTIFY ALL CORRECTIONS OF ERROR UNDER STATE LAW (WIS.STAT. 70.43) EXAMINE ASSESSMENT ROLL - AFFIDAVIT SIGNED BY ASSESSOR, OPEN BOOK CHANGES INCLUDED, ANY ERRORS CORRECTED ACT ON ANY LEGALLY ALLOWED/REQUIRED BOARD OF REVIEW MATTERS (REQUESTS/WAIVERS) HEARING AND DELIBERATIONS CLERK MAKES ANY CORRECTIONS TO ROLL IN RED PREPARE AND MAIL NOTICES OF DECISIONS (PERSONAL DELIVERY OR RETURN RECIEPT REQUIRED) DISCUSS ADJOURNING TO ANOTHER DATE IF ALL WAIVERS HAVE NOT BEEN RECEIVED ADJOURNMENT (NOTICES MUST BE SENT BEFORE ADJOURNMENT) POSTED 07/9/2025: Village of Pardeeville Municipal Building and on www.villageofpardeeville.net All agenda items are posted for discussion and possible action by the Board of Review. The Board of Review may allow public input on any listed agenda item. NOTE: Please note that, upon reasonable notice, efforts will be made to accommodate the need(s) of disabled individuals through appropriate aids and services. For additional information or to request this service, contact the Village Clerks Office at 114 Lake St. Pardeeville, WI 53954 or (608) 429 -3121. NOTE: It is possible that members of and a possible quorum of other governmental bodies of the municipality may be in attendance at the above stated meeting to gather information; no action will be taken by any governmental body at the above stated meeting other than the governmental body specifically referred to above in this notice. 1. 2. 3. Documents: 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Board of Review Meeting Minutes Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Thursday, September 25 th 2025 - 6:00 p.m. Call to Order: The 2025 Board of Review for the Village of Pardeeville was called to order at 6:00 PM on September 25, 2025 . Roll Call: Members Present were Angela Engelmann, Michael Babcock, Lloyd Miller, Robin Wendt, Steve Arkin, and Clerk Laramie Renner. Statutory Assessor Amy Baji and Colin Loughrin Statutory Assessor from Accurate Appraisal was also present. Clerk Laramie Renner verified that the notice of this meeting was publicly posted and published according to the law. Posted on the Village Website, Village Hall, Angie-Cox Library, Post Office, and Senior Center. Let the record show that the Village of Pardeeville Village Board adopted the confidentiality ordinance. Let the record show that the assessment roll was received and open for inspection on Wednesday August 4 h, 2025. Let the record also show that an In Person Open Book Session w as held on Wednesday, August 13 and Thursday August 14 th from 9AM-4:30PM. Email open book sessions were conducted until Wednesday , September 17 th , 2025. Motion made by Miller, second by Babcock to adopt the policies regarding sworn telephone testimony and sworn written testimony. Voice Vote. Motion carried unanimously. Motion made by Engelmann, second by Wendt, to adopt the policy regarding the procedure for waiver of BOR requests. Voice Vote. Motion carried unanimously. Assessor Amy Baji verified to the best of her knowledge that the assessment roll is up to date and correct. Affidavit of Assessment of the 2025 Village of Pardeeville Assessment roll was signed both by Amy Baji and Laramie Renner. Assessor Amy Baji verified that there were no omissions of property, no corrections of error, and open book changes are included in the assessment roll. Amy Baji also verified that the current level of assessment is 100%. Amy Baji was sworn in as Assessor prior to the opening of the Board of Review meeting and signed the necessary documents No taxpayers requested to examine the assessment roll at that time. Angela Engelmann recused her from Board of Review at 6:04 p.m. and Mike Babcock took over as he is Vice Chair for the 2025 Board of Review. Clerk Renner reviewed a brief outline of the hearing process: The person filing the objection will testify and present evidence first, along with any supporting witnesses. Any documents, pictures, maps, and so on must be entered as exhibits and will be marked and kept as part of the record. The assessor will then testify. The Board will hear all testimony and may conduct further examination of any or all witnesses. At the conclusion of the testimony, the Chairperson will announce that the record is closed and no further testimony will be taken. First Objector Angela Engelmann, 207 Allye Court was called up and sworn in by Clerk Renner. Vice- Chairperson Babcock stated “The board of review wants you to understand that under state law the board of review is required to uphold the assessor ’s valuation of your property as being correct unless you by your testimony can show the assess or ’s valuation to be incorrect. In other words , the burden of proof is upon you as the taxpayer. Do you understand that /” Angela Engelmann stated “Yes ” Angela Engelmann provided information regarding her assessment and comparable property and believed that her property should be assessed at $245,000 value. Statutory Assessor Colin provided Accurate Assessors comparable sales and evidence. Chairman Babcock noted the board of review convened to make a decision . Motion was made by Arkin, second by Miller, to reduce the valu e as presented by the contracted assessor on the property to $245,000. Roll Call Vote. Motion carried unanimously. Record was closed 6:25 p.m. and the Board of Review determination notice will be prepared by Clerk Renner. At 6:27 p.m. Angela Engelman n returns as Chair person for Board of Review. Second Objection, Lynn Properties, LLC representatives Richard Lynn, Jerry Spitza, Maryssa Klitzka , 316 W. Chestnut St. w ere called up and sworn in by Clerk Renner. (Note that they remained sworn in for the following objection as well.) Chairperson Engelmann stated “The board of review wants you to understand that under state law the board of review is required to uphold the assessor ’s valuation of your property as being correct unless you by your testimony can show the assess or ’s valuation to be incorrect. I n other words , the burden of proof is upon you as the taxpayer. Do you understand that ” Lynn Properties Representatives stated “Yes. ” Representatives Jerry Spitza and Rick Lynn presented supporting documentation for their appeal of the 2025 assessment at 316 West Chestnut Street. They provided four comparable parcel sales from 2024, each within the Village, to illustrate that the average land value for similar lots was approximately $27,200. One of the comparable represented a double lot sale totaling $40,000 (approximately $20,000 per 0.47-acre lot), which closely matched the size of their 0.46-acre parcel.They contended that the assessed land value of $44,000 overstated the fair market value and requested an adjustment to align with the comparable . Supporting sales data and calculations were submitted for Board review, and they noted additional improvement and modeling costs that would bring their total investment to roughly $60,000. Statutory Assessor Amy Baji reviewed the assessment record for 316 West Chestnut Street and confirmed that the 2025 valuation reflected updated market data and comparable land sales within the Village. She clarified that the land value increase to $44,000 was consistent with broader market adjustments applied village-wide for similar parcels. Ms. Baji acknowledged receipt of the comparable sales data submitted by Lynn Properties and advised that the information would be considered in evaluating the reasonableness of the current assessment. She further explained the assessment methodology, including the weighting of recent arms-length sales and the statutory guidelines that determine assessed land values relative to market trends . Motion made by Babcock to accept the recommended assessed value of $180,000 Seconded by Miller. Roll Call Vote: Ayes – Engelmann, Babcock, Miller, Renner Nays – Wendt, Arkin . Motion carried 4-2-0 . Chairperson Angela Engelmann closed the record for the appeal of 316 West Chestnut Street at 6:40 p.m. Board of Review determination notice will be made by Clerk Renner and Provided to Lynn Properties. Representatives Jerry Spitza and Rick Lynn of Lynn Properties remained sworn in to proceed immediately with their next objection regarding additional parcels. The next objection from Lynn Properties LLC was heard for 316 Willow St. , 318 Willow St. , 320 Willow St. , 321 Willow St. , 322 Willow St. , 324 Willow St. , 326 Willow St. , 327 Willow St. , 328 Willow St. , 333 Willow St. Representatives Jerry Spitza and Rick Lynn stated that the 10 vacant single-family lots had been purchased from the Village for $1 per lot as part of a developer ’s agreement connected to infrastructure improvements completed by the Village. They argued that, since no construction had begun on those lots as of January 1, 2025, the parcels should remain assessed at $1 (or effectively $0) until development begins. Lynn Properties maintained that their understanding of the developer ’s agreement was that the land would remain at the nominal value until improvements were placed, and that any increase in assessment prior to construction created an unintended tax burden that discourages continued building within the development. They contended that the 75 percent developer ’s discount applied by the assessor (reducing the lots from roughly $35,000 to around $8,300 – $8,800 each) did not go far enough and did not align with the intent of the original agreement. They emphasized that no marketing, sale, or improvement activity had occurred on the ten vacant parcels, and that the parcels had been previously tax-exempt when Village- owned, so continuing a minimal or $1 valuation would be equitable until the lots are built upon and gain market value. Assessor Amy Baji explained that the 75 percent reduction had already been applied as a developer ’s discount, bringing the lots from approximately $35,000 to $8,300 –$8,800 each. She clarified that this discount reflected standard assessing practices for newly developed subdivisions with unsold or undeveloped lots. Ms. Baji noted that once the parcels were transferred from Village ownership, they became taxable and no longer qualified for exemption. She stated that the land values were determined according to assessment neighborhood standards and uniform residential land pricing to maintain equitable valuation among all parcels within the same assessment district. She further explained that she had no authority to reduce the land to $1 without official documentation or confirmation from the Village establishing such an arrangement within the developer ’s agreement. Under state law, assessments must reflect market value as of January 1 of the assessment year, and sales of property for nominal consideration (such as $1) between a municipality and a developer are not considered valid arm ’s-length transactions for assessment purposes. Motion by Wendt, second by Miller, to accept the assessors recommended valuations for the ten undeveloped Willow St. parcels. Roll Call Vote. Ayes – Babcock, Miller, Wendt, Renner Nays – Engelmann, Arkin . Motion carried 4-2-0. The record was closed at 7:15 p.m. for 316 Willow St. , 318 Willow St. , 320 Willow St. , 321 Willow St. , 322 Willow St. , 324 Willow St. , 326 Willow St. , 327 Willow St. , 328 Willow St. , 333 Willow St. No further scheduled objection hearings. Clerk Laramie Renner announced at 7:18 p.m. that the Board of Review will stay in session to hear cases brought forward. Motion by Babcock, second by Engelmann, to adjourn at 8:00 p.m. Voice Vote. Motion carried unanimously.