Village of Jackson - Board of Review — Minutes

June 5, 2025 Village of Jackson - Board of Review Meeting Minutes Page 1 of 4 VILLAGE OF JACKSON AD HOC COMMITTEE MEETING Thursday, June 5, 2025 at 3:00 PM Minutes 1. Call to Order and Meeting Recording Announcement The meeting was called to order at 3:02 PM by Clerk Jackie Schuh. Clerk Schuh reminded all in attendance that the meeting was being recorded and streamed on YouTube. 2. Roll Call / Confirmation of Appropriate Board of Review and Open Meeting(s) Notices Members Present: Pres. Heckendorf, Jon Schoeneck, and Clerk Jackie Schuh Members Excused: None Members Absent: None Staff Present: Administrator Jen Heidtke Clerk Schuh noted all members were in attendance. Also in attendance were Alternate Member/Village Administrator Jen Heidtke, and Mike Smigielski and Ray Koscak of Catalis. Clerk Schuh confirmed the combined notice for the Open Book meeting and the Board of Review meeting was posted at the Jackson post office, the Jackson Community Center, on the Jackson Municipal Complex posting board and on the Village of Jackson website. 3. Election of Chairperson and Vice-Chairperson The motion to appoint Pres. Heckendorf as Chairperson of the 2025 Board of Review was made by Clerk Schuh and seconded by Jon Schoeneck. Vote: 3 ayes, 0 nays. Motion carried. The motion to appoint Jon Schoeneck as Vice-Chairperson for the 2025 Board of Review was made by Pres. Heckendorf and seconded by Clerk Schuh. Vote: 3 ayes, 0 nays. Motion carried. 4. Approval of Minutes for the Board of Review meeting of July 8, 2024 The motion to approve Minutes of the Board of Review Meeting of July 8, 2024 was made by Jon Schoeneck and seconded by Clerk Schuh. Vote: 3 ayes, 0 nays. Motion carried. 5. Verification of Mandatory Training Requirements for at Least One (1) Board of Review Member for 2025 June 5, 2025 Village of Jackson - Board of Review Meeting Minutes Page 2 of 4 Clerk Schuh confirmed her attendance at the Wisconsin Municipal Clerks Association Board of Review training on May 1, 2025, and that the training was reported to the Wisconsin Department of Revenue on May 28, 2025. 6. Verify the Village has an Ordinance for the confidentiality of income and expense information provided to the Assessor under state law (Wis. Stat. §70.43) Clerk Schuh stated Section 40-20 of the Village of Jackson Code of Ordinances fulfills the requirement for confidentiality of income and expense information provided to the Assessor under state law. 7. Review of New Laws Ray Koscak stated there were no new laws to report. 8. Filing and Summary of Annual Assessment Report (Including the Level of Assessment) by Assessor Ray Koscak, of Catalis, stated the Annual Assessment Report is no longer filed. Per Koscak, the 2024 assessment ratio was 98%. He stated the 2025 assessment ratio is not available until August 2025, but he estimated it will be 92%. Net new construction was $52,820,800.00 and 293 Notices of Assessment were mailed on April 21, 2025. 9. Receipt of the 2025 Assessment Roll and Signed Affidavit by the Clerk from the Assessor Mike Smigielski advised the 2025 Preliminary Assessment Roll was emailed to Clerk Schuh, and handed the Assessor's Affidavit to Clerk Schuh, who verified signatures. 10. Review the 2025 Assessment Roll and Perform Statutory Duties a. Examine the roll b. Correct description or calculation errors c. Add omitted property d. Eliminate double-assessed property Mike Smigielski stated Parcel V3_0529015000 (W208N16300 Renee Way) was omitted from the 2024 tax roll, and advised it was added to the 2025 tax roll under Section 70.44 of the Wisconsin Statutes. Mike Smigielski stated Parcel V3_0751034000 (W190N15748 Maple Fields Dr) had a correction under Section 70.43 of the Wisconsin Statutes. June 5, 2025 Village of Jackson - Board of Review Meeting Minutes Page 3 of 4 11. Discussion/Action - Certify all Corrections of Error Under Wis. Stats. §70.43 The motion to accept the Corrections of Errors and Omissions presented by Catalis was made by Jon Schoeneck and seconded by Pres. Heckendorf. Vote: 3 ayes, 0 nays. Motion carried. 12. Discussion/Action - Verify with the Assessor that Open Book Changes are Included in the 2025 Assessment Roll Assessor Koscak confirmed that the corrections were included in the 2025 Assessment roll. 13. Assessor Comments Assessor Koscak stated he had no further comments. 14. Allow Taxpayers to Examine the 2025 Assessment Data The roll was made available online for review by taxpayers prior to this meeting. 15. 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 Board of Review 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 e. Act on any other legally allowable or required Board of Review matters No formal requests were received and no action was taken. 16. Review Notices of Intent to File Objection No formal requests were received and no action was taken. 17. Proceed to Hear Objections, if any and if Proper Notice/Waivers Given, Unless Scheduled for Another Date The motion to recess the meeting until 5:00 PM unless a property owner were to arrive was made by Jon Schoeneck and seconded by Pres. Heckendorf. Vote: 3 ayes, 0 nays. Motion carried. Those present while the Board waited for property owners to arrive included Pres. June 5, 2025 Village of Jackson - Board of Review Meeting Minutes Page 4 of 4 Heckendorf, Clerk Schuh, Jon Schoeneck, Alternate/Administrator Heidtke, and Mike Smigielski and Ray Koscak of Catalis. 18. Consider/Act on Scheduling Additional Board of Review Dates(s), if Necessary The motion to reconvene the meeting was made by Pres. Heckendorf and seconded by Jon Schoeneck. Vote: 3 ayes, 0 nays. Motion carried. The meeting reconvened at 5:01 PM. Having no residents in attendance for the duration of the two-hour meeting, no hearings were scheduled. 19. Adjourn The motion to adjourn the meeting was made by Pres. Heckendorf and seconded by Jon Schoeneck. Vote: 3 ayes, 0 nays. Motion carried. The meeting adjourned at 5:02 PM. Respectfully Submitted, Jacqueline Schuh Village Clerk Village of Jackson