Board of Review Adjournment Meeting — Agenda

Notice that the Assessment Roll is open for Examination and Open Book State of Wisconsin Town of Merton, Waukesha County. Pursuant to Wis. Stat. § 70.45, the assessment roll for the Year 2025 will be open for examination starting on Tuesday, the 15th day of July, 2025 at 8:30 to 12:30 and Wednesday, the 16th day of July, 2025 at 1:30 to 4:30. The assessor will be available. Instructional material will be provided at the open book to persons who wish to object to valuations under Wis. Stats. § 70.47. Notice of Meeting to Adjourn Board of Review to Later Date Town of Merton, Waukesha County Board of Review will meet on the 12th day of May, 2025 at 6:30p.m. at the Merton Town Hall, W314N7624 Hwy 83, North Lake 53064 for the purpose of calling the Board of Review into session during the forty-five-day period beginning on the 4th Monday of April, pursuant to s.70.47(1) of Wis. Stats. Due to the fact the assessment roll is not completed at this time, the Board of Revi ew will be adjourned until the 28th day of August, 2025 at 4:30 p.m. Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board of Review: After the first meeting of the board of review and before the board’s final adjournment, no person who is scheduled to appear before the board of review may contact, or provide information to a member of the Board of Review about that person’s objection , except at a session of the Board of Review. Open book shall occur no less then 7 days prior to the Board of Review. The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board of Review’s fist schedule meeting, the objector provides to the Board of Revenue Clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the Board of Review shall waive that requirement during the first 2 hours of the Board of Review’s first scheduled meeting, and the Board of Review may waive that requirement up to end of the 5 th day of the session, or up to the end of the final day of the session if the session is less than 5 days, with proof of extraordinary circumstances for failure to meet the 48 -hour notice requirement and failure to appear before the Board of Review during the first 2 hours of the scheduled meeting. Objections to the amount or valuation of property shall first be made in writing and filed with the Board of Review Clerk with in the first 2 hours of the Board of Review’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board of Review may waive that requirement up to the end of the 5 th day of the session, or up to the end of the final day of the session if the session is less than 5 days. The Board of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review shall require that any forms include stated valuation of the property in question. Persons who own land and improvements to the land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements may object only to the valuation of that land or only to the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board of Review in support of the objections and made full disclosure before the Board of Review, under oath, of all the person’s property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the Board. When appearing before the board, the objecting person shall specify in writing, the person’s estimate of the value of the land and of the improvements that are subject of the person’s objection and specify the information used to arrive at that estimate. No person may appear before the board of review, testify to the board by telephone or object to a valu ation if that valuation was made by the assessor or the objector using the income method of valuation, unless no later than 7 days before the meeting of the Board or Review, the person supplies the assessor with all the information about income and expenses that the assessor requests, as specified n the Assessor’s Manual under Wis. Stat § 73.03(2a). The Town of Merton has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court. The information that is provided in this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copy under Wis Stat. § 19.35(1). The Board of Review shall hear upon oath by telephone, all ill or disabled persons who present to the board a letter from a physician, physician assistant or advance practice nurse prescriber certified under Wis. Stat. § 441.14(2) that confirms their illness or disability. No other person may testify by telephone unless the Board of Review, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement. No person may appear before the Board of Review, testify to the Board of Review by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board of Review, or at least 48 hours before the objection is heard if the objection is allowed under Wis. Stat. § 70.473(3)(a), that person provides notice to the Board of Review Clerk as to whether the person will ask for the removal of a member of the Board of Review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take. No person shall be allowed to appear before the board of review, to testify to the board by telephone or to contest the amount of any assessment of real property if the person has refused a reasonable written request by certified mail of the assessor to enter onto property to conduct an exterior view of the real property being assessed. Notice is hereby given this 28th day of April, 2025 by: Donna Hann Town Clerk