Agenda Packet

BOARD OF REVIEW (Meets annually in June. State Statutes 70.46 – 70.48. City Code 2-261 – 2-268) Page 1 of 2 BOARD OF REVIEW Agenda June 2, 2026 – 2:00 p.m. Government Center Room 204 Microsoft Teams Virtual Link Meeting ID: 285 103 078 443 57 Passcode: Z5JQ2vF6 Dial in by phone +1 872-242-8028 ID: 645 302 452# MISSION STATEMENT: “To review assessments and correct any errors or omissions on the Assessment Rolls.” BOARD MEMBERS: Steven Braman, Robert P. Finstad, Steve Germond, Gerald Manion, David Strum 1 ROLL CALL 1.1 Selection of Chairperson 1.2 Selection of Vice Chairperson 2 APPROVAL OF MINUTES 2.1 Board of Review (Meeting held September 24, 2025) 3 OLD BUSINESS 4 NEW BUSINESS 4.1 Confirmation of Oath of Offices on file for Board members and Assessor Colin Payton. 4.2 Confirmation of Board of Review Meeting Notices. 4.3 Assessor’s Update with Assessor Colin Payton. 4.4 Review and Adoption of Assessment Board of Review Policies Manual including: 4.4.1 Procedure for sworn telephone or sworn written testimony requests 4.4.2 Procedure for waiver of Board of Review hearing requests 4.4.3 Procedure for allowing virtual attendance by objectors 4.5 Fall BOR Hearing Planning and Training Discussion. 4.6 Consideration of additional BOR scheduling needs. 5 RECURRING BUSINESS 6 ADJOURNMENT 6.1 Adjourn to future date: September 30, 2026 at 10:00 a.m. Notice is hereby given that a majority of the members of the Common Council may be present at the meeting, and although this may constitute a quorum of the Common Council, the Council will not take any action at this meeting. BOARD OF REVIEW (Meets annually in June. State Statutes 70.46 – 70.48. City Code 2-261 – 2-268) Page 2 of 2 The City of Superior complies with the Americans with Disabilities Act of 1990. If you need an accommodation to participate in the public meeting process, please contact the City Clerk’s Office at (715) 395 -7200 (OR dial 711 for Telecommunications Relay Service) prior to the scheduled meeting. The city will attempt to accommodate any reasonable request depending on the amount of notice received. In compliance with Wisconsin Open Meetings Law, this agenda was posted on 05/15/2026 at the following locations: Superior Government Center, Douglas County Courthouse, and online at https://www.superiorwi.gov/agendacenter. It was also emailed to the Superior Telegram and the Superior Public Library. 1 CITY OF SUPERIOR, BOARD OF REVIEW PROCEDURE FOR SWORN TELEPHONE OR SWORN WRITTEN TESTIMONY REQUESTS WHEREAS Wis. Stat. § 70.4 7(8) authorizes the Board of Review to consider requests from a property owner or the property owner's representative to testify under oath by telephone or to submit sworn written statements to the Board of Review; and WHEREAS the Wisconsin Department of Revenue has determined that the legal requirements of the Notice to Appear at the Board of Review must be satisfied, and the Objection Form must be completed and submitted to the Board of Review as required by law prior to a Request to Testify by Telephone or Submit Sworn Written Statement form being considered; NOW, THEREFORE, the City of Superior, Douglas County hereby adopts the following policy: 1. PROCEDURE: Before the Board of Review (BOR) can consider a request from a property owner or the property owner's representative ("property owner") to testify by telephone or submit a sworn written statement, the property owner must first complete and file with the BOR clerk the following documents: a) A timely Notice of lntent to appear at the BOR; b) A timely Objection Form for Real Property Assessment (PA-115A); and c) A fully completed Request to Testify by Telephone or Submit a Sworn Written Statement at Board of Review (Form PA-814). Requests must be filed with the BOR clerk within the first 2 hours of the BOR's first full meeting. If the property owner fails to file the documents as required, the BOR will not consider the request. 2. CRITERIA: The BOR may consider any or all the following factors when deciding whether to grant or deny the request: a) The property owner's stated reason(s) for the request as indicated on the PA-814; b) Fairness to the parties; c) The property owner's ability to procure in-person oral testimony and any due diligence exhibited by the property owner in procuring such testimony; d) Ability to cross examine the person(s) providing the testimony; e) The BOR's technical capacity to honor the request; f) Any other factors that the BOR deems pertinent to deciding the request; and g) Hardship due to recent medical or similar circumstances to be allowed with Board of Review Clerk and Assessor approval. 3. EFFECTIVE DATE: This policy shall be effective upon passage. Adopted this 8th day of June, 2023. By the Board of Review of the City of Superior 2 _____________________________________ Board of Review Chairperson Attested by _____________________________________ Board of Review Clerk Assessment Board of Review PROCEEDINGS Thursday, September 9, 2021 at 9:00 a.m. Government Center Room 201 The meeting was called to order Chair Charlotte Nelson at 9:02 a.m. A quorum was established. ROLL CALL: Board Members: Bob Finstad, Steve Germond, Gerald Manion, Charlotte Nelson, David Strum – Quorum Present. Present City Staff: City Clerk Camila Ramos, City Assessor Terry Johnson, and Property Appraiser Colin Payton 1. The Board of Review Member Training Affidavit, stating at least one board member, who within the last two years has attended a required training session, in compliance with State Statutes Sec. 70.46(4), was sent to the Wisconsin Department of Revenue. (Charlotte Nelson, July 2, 2021) Clerk Ramos informed the Board that, beginning in January 2022, WI state law will require as least one Board of Review member to participate in training each year. The participation record for Chair Nelson was received and filed. 2. City Clerk advising the Notice of Meeting of Assessment Board of Review was posted July 23, 2021 and “Notice to Property Owners” was published on August 20, 2021. Open book hearings were held by the Assessor’s Office on August 25 - September 9, 2021, and change of assessment notices were mailed in accordance with statutes. Copies of notices were received and filed. 3. Oaths for Board members, and Assessor Terry Johnson. Clerk Ramos advised that all Board members have taken their oaths, and are on file in the Clerk’s Office. 4. Presentation of the Assessment Roll and sworn Assessor’s Affidavit required by Wisconsin Statutes Section 70.49. City Assessor Terry Johnson supplied the Board with a sworn Assessors Affidavit and a recap of minor changes made to properties during the City of Superior Open Book Hearings, all of which are reflected in the 2021 Assessment Roll, as well as the total Assessement values:  Total Assessment Values (w/o Manufacturing) is just over $1.5 billion  Total Assessement Roll is just under 1.9 billion for the city, which includes manufacturing, residential and commercial properties.  Assessed Value for Personal Property items (which include boats, furniture and fixtures on leased land) is just over 47 million. 5. Examine roll and correct errors in description or computation, and omitted or eliminated double assessed property. Assessor Johnson reported that the only omitted property had been the vacant land owned by Rosemount Investments ($1,062 total taxes due), which was caused by a 2020 parcel split. No additional errors reported. MOTION by Finstad, seconded by Manion and carried, to approve. 6. Consider written objections if notice was received 48 hours earlier. Consider granting waivers of the required 48-hours notice for applications. Request for Waiver of Board of Review Hearing received from Wal-Mart, Real Estate Business Trust for 3705 Tower Avenue (Parcel 07-807-03013-00). MOTION by Finstad, seconded by Manion and carried, to approve request for waiver. 7. Clerk notifies each objector by personal delivery or return receipt mail of the assessment determination by the board. No objectors attended meeting. 8. Any other business that may be considered. City Assessor informed the Board that he has gotten a few requests for virtual appearances at the Board of Review meeting, and asked if the Board wanted to extend that option to objectors in the future. MOTION by Finstad, seconded by Strum and carried, to allow virtual attendance by BOR objectors only when an acceptable hardship prevents them from attending meeting in person. MOTION by Finstad, seconded by Manion and carried, to define an acceptable hardship as one, which may be due to health-related concerns oro other extenuating circumstances, and that is approved by mutual agreement between City Clerk Ramos and City Assessor Terry Johnson. 9. Motion to adjourn seni die, Thursday, September 9, 2021. MOTION by Finstad, seconded by Strum and carried, to adjourn. Meeting adjourned at 11:00 a.m. c: Assessor 1 CITY OF SUPERIOR, BOARD OF REVIEW PROCEDURE FOR WAIVER OF BOARD OF REVIEW HEARING REQUESTS WHEREAS Wis. Stat. § 70.47(8m), authorizes the Board of Review to consider requests from a taxpayer or assessor, or at its own discretion to waive the hearing of an objection under Wis. Stat. § 70.47(8), or in a 1st class city, under Wis. Stat. § 70.47(16), and allow the taxpayer to have the taxpayer's assessment reviewed under Wis. Stat. § 70.47(13); and WHEREAS Wis. Stat. § 70.47(8m) further states that for purposes of this subsection, the Board of Review shall submit the Notice of Decision under Wis. Stat. § 70.47(12) using the amount of the taxpayer's assessment as established by the municipal assessor as the finalized amount and WHEREAS Wis. Stat. § 70.47(8m) further states that for purposes of this subsection, if the Board of Review waives the hearing, the waiver disallows the taxpayer's claim on excessive assessment under Wis. Stat. § 74.37(3), and, notwithstanding the time period under Wis. Stat. § 74.37(3)(d), the taxpayer has 90 days from the notice of hearing waiver in which to commence an action under Wis. Stat.§ 74.37(3)(d); and WHEREAS the Wisconsin Department of Revenue has determined that the legal requirements of the Notice to Appear at the Board of Review must be satisfied and the Objection Form must be completed and submitted to the Board of Review as required by law by the taxpayer prior to a Request for Waiver being considered; NOW, THEREFORE, the City of Superior, Douglas County hereby adopts the following policy: 1. PROCEDURE: Before the Board of Review (hereinafter BOR) can consider a request from a taxpayer or assessor or at its own discretion waives the hearing of an objection, the taxpayer must first complete and file with the BOR Clerk the following documents: a) A timely Notice of lntent to appear at the BOR; and b) A timely Objection Form for Real Property Assessment (PA-115A). If the owner fails to file the documents as required, no hearing will be scheduled on the objection. If the owner files the documents as required and a request from the owner or assessor is made to waive the hearing of an objection, or if the BOR considers waiving the hearing at its own discretion, the BOR shall use the following criteria to make its decision. 2. CRITERIA: The BOR may consider any or all of the following factors when deciding whether to waive the hearing: a) The benefits or detriments of the BOR process b) The benefits or detriments of having a record for the Court review c) Avoidance of unruly, lengthy, burdensome appeals d) Ability to cross examine the person(s) providing the testimony e) Any other factors that the BOR deems pertinent to deciding whether to waive the hearing 2 3. EFFECTIVE DATE: This policy shall be effective upon passage. Adopted this 8th day of June, 2023. By the Board of Review of the City of Superior _____________________________________ Board of Review Chairperson Attested by _____________________________________ Board of Review Clerk