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S:\Committees - Commissions\Board of Review\Minutes\2026\BOR Min 7-16-26 Draft.doc 2026 BOARD OF REVIEW MEETING MINUTES – July 16, 2026 The Clerk called the meeting of the Board of Review to order on July 16, 2026 at 1:00 PM and confirmed that appropriate notice had been given. Roll Call: Board Members: Galbraith, Lewis-Tschannen, Moroni, Kleba and Noggle present (Hall Absent) Staff present: City Clerk, Gina Kozlik Others present: Atty. Luke Martel for the City and Nick Laird, Associated Appraisal, Assessor Consider/act on Minutes from July 10, 2025, August 11, 2025 and May 4, 2026. Motion made by Galbraith, seconded by Kleba. Motion carried 5-0. Selection of Chairman for 2026 Board of Review – Moroni made a motion to nominate Galbraith, seconded by Lewis-Tschannen. There being no further nominations, Galbraith selected unanimously as Chairman of the 2026 Board of Review. Motion carried 5-0. Selection of Vice-Chairman for 2026 Board of Review – Kleba made a motion to nominate Lewis- Tschannen, seconded by Galbraith. There being no further nominations, Galbraith selected unanimously as Vice-Chairman of the 2025 Board of Review. Motion carried 5-0. Clerk Kozlik verified that all members of the Board of Review have completed the training and met the mandatory training requirements. She also verified City Ordinance 1.40(4) for the Confidentiality of Income and Expense Information provided to the Assessor under 70.47(7)(af), Wis. Stats. Attorney Martel reviewed the new case law from Court of Appeals that involved deadlines for providing income and expense data and the Court of Appeals ruled that that is a strict deadline. He said there are two other cases that are pending a decision regarding the assessment ratio and fair market value. Sworn Telephone Testimony and Waiver Procedure adoptions. Attorney Martel stated that he reviewed the policies, and they are up to standard and mirror the Department of Revenue. Moroni made the motion to approve the policy on Sworn Telephone Testimony, seconded by Kleba. Motion carried unanimously. Motion to approve the Waiver Procedures made by Moroni, seconded by Lewis-Tschannen. Motion carried unanimously. Update/Comments by the Assessor – Filing the Annual Assessment Report by the Assessor. Nick Laird, Associated Appraisal, Assessor for the City, explained that the Annual Assessment Report will be filed with the DOR after completion of the Board of Review. He said the report is used to report annual assessed value for the taxation districts as of the close of January 1st. He reported Net New Construction at approximately 5.26 % of total valuation. He also noted they did review 969 parcels, field inspected 668, processed 987 transfer returns and 262 valid arm length sales. All of those values after final review will be filed with the DOR in the report. Nick Laird presented the Assessment Roll to the Clerk, assessment notices were mailed on June 16th, open book was held June 30th, open book notices were sent July 1st and level of assessment 94%. S:\Committees - Commissions\Board of Review\Minutes\2026\BOR Min 7-16-26 Draft.doc Review the Assessment Roll, Examine the Roll and make any corrections. The Board reviewed the roll. The Assessor confirmed that open book changes are included in the assessment roll. The roll was available for review. No property owners came to review the roll. Consider/act on Request for Waiver – Attorney Martel suggested that the Board review item 16b for the one waiver request from the property owner, Fleet Farm at 1555 Pabst Farms Blvd, and counsel for the property owner, Attorney Terry Booth, was present. Attorney Martel said on the City’s behalf that the last three tax years are in litigation currently and set for trial and it is their request that the waiver be granted. Motion by Lewis Tschannen to grant the waiver, seconded by Galbraith. Motion passed unanimously. The Attorney for Fleet Farm was given the approved decision to Waive form signed by Chairman Gailbraith. The Board of Review continued their examination of the roll. Proceed to Hear Objections – There were no Objections filed. The Assessor confirmed there were no omitted or double assessed properties. Motion by Galbraith to certify the correction of error for property tax key OCOC 0517006 and certify the roll, seconded by Lewis Tschannen. The motion passed unanimously. Assessor Nick Laid confirmed all changes were included in the assessment roll. The Assessment Roll was available for the rest of the session for review by taxpayers. There were no other waivers or appearances. Motion made by Moroni, seconded by Kleba. Motion passed unanimously and the meeting adjourned at 3:01p.m. Gina Kozlik, City Clerk