Board of Review — Minutes

TOWN OF SCHLEY BOARD OF REVIEW MEETING MINUTES MONDAY, MAY 20, 2024 – 6:00 P.M. - 8:00 P.M. SCHLEY TOWN HALL – W1696 CTY RD C, MERRILL, WI 1. Call Board of Review (BOR) to Order – Clerk Dallman called the Board of Review to order at 6:00 p.m. 2. Roll Call – Klimek, Brown, Plamann, Dallman, and Vosburgh present. 3. Confirmation of appropriate BOR and Open Meetings notices – Verification of postings by Plamann, Brown, and Klimek. 4. Approval of Minutes from May 16, 2023 Board of Review – Motion by Brown to approve the minutes, 2nd by Plamann. All ayes. Motion carried. 5. Select BOR chairperson and vice chairperson – Motion by Brown to nominate Klimek as BOR chairperson, 2nd by Plamann. All ayes. Motion carried. Motion by Klimek to nominate Brown as BOR vice chairperson, 2nd by Plamann. All ayes. Motion carried. 6. Verify that at least one BOR member has met the mandatory training requirements – Klimek and Dallman have met the mandatory training requirements conducted by the Wisconsin Towns Association. 7. Verify that the Town has an ordinance for the confidentiality of income and expense information provide to the Assessor under state law (Wis. Stat. §70.47(7)(af)) – BOR members reviewed the ordinance that was approved on 6/13/2022. 8. Review of new laws – Vosburgh stated that businesses in Wisconsin are no longer subject to personal property tax as of January 1, 2024, due to the enactment of 2023 Wisconsin Act 12. However, some property previously subject to personal property tax may now be taxed as real property. 9. Adoption of amendment for sworn telephone testimony and sworn written testimony – Motion by Klimek to adopt the amended policy, 2nd by Brown. All ayes. Motion caried. 10. Adoption of amended policy regarding the procedure for waiver of BOR hearing requests – Motion by Brown, 2nd by Klimek to adopt the amended policy. All ayes. Motion carried. 11. Filing and summary of Annual Assessment Report (including level of assessment) by Assessor – Vosburgh stated that this is no longer required. Towns must be in compliance once every 5 years. Currently, Town of Schley is in compliance. 12. Receipt of the assessment roll by the Clerk from the Assessor – Clerk Dallman received the assessment roll from Vosburgh. 13. Receive the Assessment Roll and sworn statements from the Clerk – BOR members received the assessment roll and sworn statements from Clerk Dallman. 14. BOR members reviewed the Assessment Roll and performed statutory duties: • Examined the roll • Correct description or calculation errors – no description or calculation errors found. • Add omitted property – no omitted properties found. • Eliminate double assessed property – no double assessments found. 15. Discussion/Action – Certify all corrections of error under State law (Wis. Stat. 70.43) – No corrections on errors needed. 16. Discussion/Action – Verify with the Assessor that open book changes are included in the assessment roll – Vosburgh stated that no open book changes occurred. 17. Allow taxpayers to examine assessment data – No taxpayers present to examine assessment data. 18. During the first 2 hours, BOR members reviewed: • Waivers of the required 48-hour notice of intent to file an objection when there is good cause – no waivers received. • Requests for waiver of the BOR hearing allowing the property owner an appeal directly to the circuit court – no request received. • Requests to testify by telephone or submit a sworn written statement – no requests received. • Subpoena requests – no subpoenas received. • Act on any other legally allowed or required BOR matters – no other matters to act on. 19. Review Notices of Intent to File Objection (if any) – No Intent to File Objections notices received. 20. Proceed to hear objections, if any and if proper notice/waivers given, unless scheduled for another date – No hearing objections received. 21. Consider/act on scheduled additional BOR date(s) – No further additional BOR dates needed. 22. Adjourn (to future date if necessary) – Being no further BOR dates needed, motion by Plamann to adjourn the BOR meeting, 2nd by Brown . All ayes. Motion carried. Meeting adjourned at 8:00 p.m. Submitted by Becky Dallman Town of Schley Clerk