Board of Review Minutes 10.21.2025

Cassie Lang Village Clerk / Deputy Treasurer 311 Walnut Street | P .O. Box 487 Marathon City, WI 54448 Tel: 715-443-2221 www.marathoncitywi.gov VILLAGE BOARD OF REVIEW MINUTES Tuesday, October 21, 2025 1. CALL TO ORDER at 5:01pm by President Handrick ROLL CALL: K. HANDRICK-Present, K. SORENSON-Present at 5:19 pm, M. AHRENS-Present, K. PAUL- Present until 6:30 pm, J. LAWRENCE-Present, B. PARLIER-Absent, A. CABRERA-Absent, S. CHEREK- Present. Also present was Village Assessor, Terry Vosburgh. 2. PLEDGE OF ALLEGIANCE 3. CONFIRMATION OF APPROPRIATE BOARD OF REVIEW AND OPEN MEETING NOTICES Clerk Lang confirmed that notices were published in designated Village Newspaper (Record Review) and displayed at the Village Hall and Post Office. 4. SELECTION OF A CHAIRPERSON FOR BOARD OF REVIEW MOTION – Nominate Jeff Lawrence as Chairperson of the Board of Review Motion made by Ahrens second by Handrick. Motion passed by voice vote. 5. SELECTION OF VICE-CHAIRPERSON FOR BOARD OF REVIEW MOTION – Nominate Mark Ahrens as Vice-Chairperson of the Board of Review Motion made by Paul second by Handrick. Motion passed by voice vote. 6. VERIFY THAT A MEMBER HAS MET THE MANDATORY TRAINING REQUIREMENTS Mark Ahrens has completed the required training and his Affidavit of Training and Exam have been submitted to the Department of Revenue. 7. VERIFY THAT THE VILLAGE HAS AN ORDINANCE FOR THE CONFIDENTIALITY OF INCOME AND EXPENSE INFORMATION PROVIDED TO THE ASSESSOR UNDER STATE LAW SEC. 70.47(7)(af) Ordinance 3.2.10 has been adopted by the Village on May 2, 2018 that satisfies the statutory requirement. 8. REVIEW OF NEW LAWS Assessor Vosburgh stated there were no new laws since 2024. He mentioned a new law that will take effect beginning in 2026 exempting property containing communication towers. The Village has 1 property up by Water Tower, Parcel 151-2806-073-9998, that has a communication tower on it. The Village will still get a tax bill for 2025 for said parcel, but will be exempt beginning in 2026. 9. VERIFY ADOPTION OF POLICY REGARDING THE PROCEDURE FOR SWORN TELEPHONE TESTIMONY AND SWORN WRITTEN TESTIMONY The Board members adopted a Policy Regarding the Procedure for Sworn Telephone Testimony and Sworn Written Testimony. It was signed by Chairperson Lawrence and Clerk Lang. 10. VERIFY ADOPTION OF POLICY REGARDING THE PROCEDURE FOR WAIVER OF BOARD OF REVIEW HEARING REQUESTS The Board members adopted a Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests. It was signed by Chairperson Lawrence and Clerk Lang. 11. FILING AND SUMMARY OF ANNUAL ASSESSMENT REPORT BY ASSESSOR The Annual Assessment Report has been filed by Assessor Vosburgh 12. RECEIPT OF THE ASSESSMENT ROLL BY CLERK FROM THE ASSESSOR Assessor Vosburgh signed the Assessment Affidavit witnessed by Clerk Lang. The Assessment Roll was turned over to the Village for review by the Board Members during the 2-hour meeting. 13. RECEIVE THE ASSESSMENT ROLL AND SWORN STATEMENTS FROM THE CLERK 14. REVIEW THE ASSESSMENT ROLL AND PERFORM STATUTORY DUTIES: a. Examine the roll b. Correct description or calculation errors c. Add omitted property d. Eliminate double assess property Board of Review members took turns examining Assessment Roll for accuracy. No errors were noted. 15. DISCUSSION AND POSSIBLE ACTION – CERTIFY ALL CORRECTION OF ERROR UNDER STATE LAW SEC. 70.43 WIS. STATS. There were no errors under state law Sec. 70.43 Wis. Stats. Cassie Lang Village Clerk / Deputy Treasurer 311 Walnut Street | P .O. Box 487 Marathon City, WI 54448 Tel: 715-443-2221 www.marathoncitywi.gov VILLAGE BOARD OF REVIEW MINUTES Tuesday, October 21, 2025 16. DISCUSSION AND POSSIBLE ACTION – VERIFY WITH THE ASSESSOR THAT OPEN BOOK CHANGES ARE INCLUDED IN THE ASSESSMENT ROLL Assessor Vosburgh confirmed that all changes from the Open Book were recorded in the Assessment Roll before signing the Assessment Affidavit. 17. 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 waivers of the BOR hearing allowing the property owner to appeal directly to circuit court. c. Requests to testify by telephone of submit sworn written statement d. Subpoena requests e. Act on any other legally allowed / required Board of Review matters No waivers or requests were filed with the Clerk before BOR Hearing. No residents in attendance during 2- hour meeting. 18. REVIEW NOTICES OF INTENT TO FILE OBJECTION No notices of Intent to File Objections were filed with the Clerk for review. 19. PROCEED TO HEAR OBJECTIONS, IF ANY AND IF PROPER NOTICE / WAIVER GIVEN UNLESS SCHEDULED FOR ANOTHER DATE No Objections to hear. 20. CONSIDER / ACTION ON SCHEDULING ADDITIONAL BOARD OF REVIEW DATE(S) No action needed as no residents filed Objections. 21. ADJOURN (TO FUTURE DATE IF NECESSARY) at 7:01 pm Motion to adjourn made by Sorensen second by Handrick. Motion passed by voice vote.