Board of Review Two-Hour Meeting — Minutes

Town of Oregon Board of Review Meeting Minutes Wednesday, September 17, 2025 1. Call Board of Review (BOR) to order. Chair Walser called Wednesday, September 17, 2025, Board of Review to Order at 12:02p.m. 2. Roll Call. Clerk Hanson called roll with the following members present Carl Walser, Laurie Fitzgerald, Arlan Kay, Steve Jernegan and Tim LeBrun. Assessor Zack Jones from Accurate Appraisal was also present. 3. Confirmation of appropriate BOR and Open Meetings Notice. Walser confirmed the appropriate BOR and Open Meetings Notice were posted with Clerk Hanson. 4. Select Chairperson for BOR. Motion made by Fitzgerald to select Carl Walser as Chairperson for BOR. Second by LeBrun. Motion carried 5-0. 5. Select a BOR Vice-Chairperson. Motion made by LeBrun to select Laurie Fitzgerald as Vice-Chairperson for BOR. Second by Kay. Motion carried 5-0. 6. Verify that at least one BOR member has met the annual mandatory training requirements. Clerk Hanson confirmed three BOR members present have passed the annual mandatory training requirements. 7. Verify that the town has an ordinance for the confidentiality of income and expense information provided to the Assessor under state law (Wis. Stat. 70.47(7)(af)). Clerk Hanson provided Ordinance No. 88 passed in 2019. 8. Review of new laws. Assessor Jones said there are no personal property tax bills. The value is included in the real estate property tax bills. 9. Adoption of amendment to policy regarding the procedure for sworn telephone testimony and sworn written testimony. Motion made by LeBrun to adopt BOR policy on sworn telephone or sworn written testimony. Second by Jernegan. Motion carried 5-0. 10. Adoption of policy regarding the procedure for waiver of BOR hearing requests. Motion made by Jernegan to adopt BOR policy on waiver of hearing requests. Second by Fitzgerald. Motion carried 5-0. 11. Filing and summary of Annual Assessment Report by Assessor. Assessor Jones distributed the 2025 Annual Assessor Report. He explained this was a market update year and the last market update was in 2021. Next year is a maintenance year. They visited 44 parcels, reviewed 138 building permits and 92 total sales in 2024. 30 residential sales were usable, 32 open book appointments, 5 commercial and 223 residential interactions and contacts. An estimated total of $1,341,800 in new residential construction and $94,300 in commercial construction. The 2025 average market charge for residential is 5.3.7% and commercial 28.7% for an overall increase of 53.3%. 12. Receipt of the assessment roll by the Clerk from the Assessor. The clerk received the assessment roll from assessor. 13. Receive the Assessment Roll and sworn statements from the Clerk. The clerk and assessor signed receipt of assessment roll. 14. Review the Assessment Roll and perform statutory duties: a. Examine the roll, b. Correct description or calculation errors, c. Add omitted property, and Town Board Meeting Minutes September 17, 2025 - Page 2 d. Eliminate double assessed property. The Board of Review members were given time to examine the assessment roll. 15. Discussion/Action – Certify all corrections of error under state law (sec. 70.43, Wis. Stats.). Assessor Jones submitted 2025 Omitted Property Roll PA-5/659 for Parcel No. 042/0509-063-0487-9; 6240 Onwentsia Trail, Oregon, WI 5357 for 2023 and 2024. There were no corrections for 2025. 16. Discussion/Action – Verify with the assessor that open book changes are included in the assessment roll. Assessor Jones confirmed open book changes are included in the assessment roll. 17. Allow taxpayers to examine assessment data. The taxpayers present were allowed an opportunity to examine the assessment roll. 18. During the first two hours, consideration of: a. Waiver of the required 48-hour notice of intent to file an objection with there is a good cause Marlene Storms, 1281 County Road D, Oregon, WI, 53575 appeared to request waiver of 48-hour notice of intent to file an objection. The board of review discussed the waiver request. Motion made by LeBrun to grant the waiver of the required 48-request to Marlene Storms, 1281 County Road D, Oregon, WI. Second by Jernegan. Motion carried 5-0. b. Requests for waiver of the BOR hearing allowing the property owner an appeal directly to circuit court. No action needed. c. Requests to testify by telephone or submit sworn written statement. No action needed. d. Subpoena requests, and e. Act on any other legally allowed or required BOR matters. No action needed. 19. Review Notices of Intent to File Objection. Clerk Hanson presented the Objection to Real Property Assessment filed by Barry Hagen, 6274 Sun Valley Parkway, Oregon, WI 53575. 20. Proceed to hear objections, if any and if proper notices/waivers given unless scheduled for another date. Clerk Hanson swore in the property owners and the assessor. Chair Walser read an outline of the hearing procedures. Chair Walser called the first objection, Barry Hagen, 6274 Sun Valley Parkway, Oregon, WI 53575. Barry Hagen, 6274 Sun Valley Parkway, Oregon, WI 53575, stated his opinion of assessed value of property is $835,000 and the assessment shown on notice is $836,200. Barry Hagen presented his case based on data science identifying the outliers. Assessor Jones presented the Markarian Hierarchy a legal doctrine in Wisconsin that orders which types of evidence or valuation methods assessors must use, in a preferred sequence, when determining fair market value. The was lengthy discussion. Chair Walser asked for roll call stating if based upon the sworn testimony presented whether the assessor’s evaluation of this property is correct or incorrect. Clerk Hanson called roll clarifying that a yes vote indicating the assessor’s evaluation of the property is correct and a no vote indicating the assessor’s evaluation is incorrect. Walser-yes Fitzgerald-yes Kay-yes Jernegan-yes LeBrun-yes. Clerk Hanson provided Barry Hagen with written Notice of Board of Review Determination PR-302 that provides the 2025 Final Assessment of all property $836,200 (Land $132,900 and Improvements $703,300). Chair Walser called the second objection, Marlene Storms, 1281 County Road D, Oregon, WI, 53575. Assessor Jones asked for additional time to prepare a response. Chair Walser moved to agenda items 21. Town Board Meeting Minutes September 17, 2025 - Page 3 21. Consider/act on scheduling additional BOR Date(s). The board set Wednesday, October 8 at 12:00pm (noon) as the next BOR meeting date. The budget work session will immediately follow. Clerk Hanson provided Marlene Storms with page 1 of Findings of Fact, Determination and Decision written that the hearing date is set for Wednesday, October 8, 2025, at 12:00pm (noon). The Board of Review continued to review the Assessment Roll for the remainder of the minimum 2- hour meeting. 22. Consider approval of the Assessment Roll. The board did not approve the assessment roll pending additional BOR meeting date. 23. Adjourn. Walser approved by unanimous consent the Board of Review on Wednesday, September 14, 2025, at 2:00pm.