Verify Training, verify the confidentiality of income and expense, review policies, review assessment roll, certify all corrections, presentation of the assessment roll, and hear scheduled objections. THE OBJECTION SCHEDULE WILL BE AVAILABLE BY May 9, 2023.
Village of Pewaukee
Board of Review Minutes
May 11, 2023 - 3:00 PM
1. Call to Order/Roll Call
Clerk Smith called the meeting to order at approximately 3:00 PM
Members Present: Village President; Jeff Knutson, Village Clerk; Cassie Smith, Cheryl Mantz, and Laurin Miller and Kelly Berriman. Kyle McNulty and Samuel Liebert were excused.
Also Present: Village Attorney, Matt Gralinski; Deputy Clerk/Treasurer, Jenna Peter; Assessor, Dean Peters; and Assessor Nick Laird.
2. Approval of minutes of previous meeting
a. April 28, 2022.
Knutson motioned; seconded by Miller to approve the April 28, 2022, Board of Review meeting minutes as presented.
Motion carried 5-0.
3. Confirm appropriate Board of Review and Open Meeting Notices
Smith stated the agendas were posted on April 21, 2023, and the Board of Review and Open Book notice was published in the Waukesha County Freeman on 3/15/2023.
4. Nominations for Chairperson and Vice Chairperson
President Knutson motioned, seconded by Mantz to nominate Laurin Miller as Chairperson.
Laurin Miller accepted the nomination.
Motion carried on a roll call vote 5-0
Knutson motioned, seconded by Miller, to nominate Mantz as Vice Chairperson.
Cheryl Mantz accepted the nomination.
Motion carried 5-0
5. Verify Training has met the mandatory training requirements.
Clerk Smith confirmed the mandatory training requirements were met with the following having viewed the 2023 training video: Laurin Miller, Jeff Knutson, Kelly Berriman and Cassie Smith.
6. Verify the confidentiality of income and expense information provided to the assessor under state law (sec 70.47(7)(af)
Miller confirmed the confidentiality of income and expense information was in the digital packet.
7. Review the policy regarding the procedure for sworn telephone testimony and sworn written testimony.
Miller confirmed the policy regarding the procedure for sworn telephone testimony and sworn written testimony was made available digitally in the packet.
8. Review the policy regarding the procedure for waiver of the Board of Review hearing requests.
Miller confirmed the policy regarding the procedure for waiver of Board of Review hearing requests was made available digitally in the packet.
9. Receipt of the Assessment Roll by Clerk from the Assessor and sworn statements from the Clerk.
Smith received the final Assessment Roll from the Assessor and signed the Assessor’s Affidavit.
10. Presentation of the Assessment Roll – Associated Appraisals
No information was presented.
11. Review of the Assessment Roll
Miller asked if the Board had any questions or concerns then offered the Assessment roll to be reviewed.
12. Discussion/Action – Certify all corrections of error under the State Law 70.43 and verify the open book changes are included in the assessment roll.
13. Discussion/Action – Verify with the Assessor that open book changes are included in the assessment roll.
Assessor Peters stated the changes to the open book have been made and the final assessment includes changes.
14. Allow taxpayers to review the assessment data
One taxpayer was in attendance and reviewed the assessment roll.
15. During the first 2 hours, consideration of:
a. Waivers of the required 48-hour notice of intent to file an objection when there is good cause,
b. Requests for waiver of the BOR hearing allowing the property owner an appeal directly to the circuit court.
c. Requests to testify by telephone or submit a sworn written statement,
d. Subpoena requests, and
e. Act on any other legally allowed or required BOR matters.
No requests were presented.
16. Scheduled Objections
Smith introduced the scheduled objection as follows:
PWV 0901990003 – 411 Pewaukee Road - CJM & W Investment Company (Wal-Mart)
Smith confirmed there was timely notification with all documents. The property owner is CJM & W Investment Company, c/o Wal-Mart. The property is commercial property at the address of 411 Pewaukee Rd, Pewaukee, WI. The assessment for the current year is:
Land $5,115,000
Improvements $6,355,000
Total Assessment $11,510,000
The property owner’s opinion of the value is $5,570,000.00. Smith stated the CJM&W Company is requesting a Waiver from the Board of Review Hearing due to submitting their claim directly to Circuit Court. Miller confirmed that all criteria have been met.
Miller motioned, seconded by Knutson to grant the request of Waiver of the Board of Review Hearing to PWV 0901990003 – 411 Pewaukee Rd – CJM & W Investment Company due to past litigation and the avoidance of an unruly, lengthy, and burdensome appeal. Motion carried on a roll call vote 5-0
The Board of Review members agreed to recess and to reconvene at 4:45 p.m. to address any walk-in objections.
Mantz motioned, seconded by Miller to recess until 4:45 p.m.
Motion carried on a roll call vote 5-0
Board member Kyle McNulty arrived at 3:27 p.m. He was excused and departed at 3:37 p.m.
17. Schedule future BOR date if needed
No additional date was presented.
18. Adjournment
Miller confirmed no walk-in objections were present at 4:45pm. The Board reconvened at 4:59pm.
Knutson motioned, seconded by Miller to adjourn the May 11th, 2023, Board of Review meeting at approximately 5:00 p.m.
Motion carried 5-0.
Respectfully submitted,
Jenna Peter
Deputy Clerk-Treasurer