2014 Board of Review
Monday, July 7 2014
TIME: 5:30 pm-7:30 pm
LOCATION: at the Taycheedah Town Hall
NOTICE IS HEREBY FURTHER GIVEN that the Board of Review for the Town of Taycheedah shall hold its first working meeting on Monday, July 7th, 2014, from 5:30 p.m. to 7:30 p.m., at the Taycheedah Town Hall, located at W4295 Kiekhaefer Parkway, Fond du Lac.
Please be advised of the following requirements:
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 or personal property if the person has refused a reasonable written request by certified mail of the Assessor to view such property.
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 about the person's objection except at a session of the Board.
No person may appear before the Board of Review, testify to the Board by telephone or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board or at least 48 hours before the objection is heard, if the objection is allowed because the person has been granted a waiver of the 48-hour notice of an intent to file a written objection by appearing before the Board during the first two hours of the meeting and showing good cause for failure to meet the 48-hour notice requirement and files a written objection, that person must also provide to the Clerk of the Board of Review notice as to whether the person will ask for removal of any Board member and, if so, which member will be removed and the person's reasonable estimate of the length of time that the hearing will take.
When appearing before the Board, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objections and specify the information that the person 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 valuation; if that valuation was made by the Assessor or the Objector using the income method; unless the person supplies to the Assessor all of the information about income and expenses, as specified in the manual under Section 73.03(2a), that the Assessor requests. The municipality or county shall provide by ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under this paragraph and shall provide exemptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Section 19.35(1).
The Board shall hear upon oath, by telephone, all ill or disabled persons who present to the Board a letter from a physician, surgeon or osteopath that confirms their illness or disability. No other persons may testify by telephone.
Dated the 29th day of May, 2014.
Brenda A. Schneider, Town Clerk
BOARD OF REVIEW
JULY 7, 2014
AT THE TAYCHEEDAH TOWN HALL
The Town of Taycheedah reconvened the 2014 Board of Review on Monday, July 7th, 2014, at the Taycheedah Town Hall.
The 2014 reconvened Board of Review was called to order by Supervisor John Abler at 5:30 p.m.
The Clerk called the roll. Members present were John Abler, Tim Simon, Jim Rosenthal and Brenda Schneider. Also present was Assessor Bill Huck. Absent-Jerry Guelig and Clarence Kraus.
Motion by Tim Simon, second by Jim Rosenthal, to nominate Supervisor Abler as the 2014 Board of Review Chair. Motion carried (4-0).
It was noted that Clerk Brenda Schneider has completed the mandatory State of Wisconsin Board of Review Certification on May 2, 2014.
The 2014 Assessment Roll is now complete. Assessor William Huck signed the Assessor's Affidavit.
Notices of Change in Assessment were mailed to affected property owners on May 30th, 2014.
The Assessor conducted Open Book on June 16th, 2014; from 9:00 a.m. to 11:00 a.m. Notices of Open Book changes were mailed to affected property owners on June 16th, 2014.
The Clerk introduced the following case of Fred H. King. Mr. King filed an objection on June 16th, 2014 (Exhibit #1).
Case #1: Fred H. King
T20-16-18-99-VT-736-00 Village of Taycheedah-Lot 4, Block 28
Land: $12,000 Improvements: $129,000 Total: $141,000
Fred H. King, representing himself, and Assessor William Huck, Sr. were sworn in.
Mr. King's testimony was as follows:
• He purchased the property in 1970. There was a garage attached to the house then.
• Bill Huck showed King a drawing done in 2006 that excluded the garage. Huck informed him that the garage wasn't assessed from 2006 to 2013.
• King commented that he studied his past tax records. He noted that his assessment increased by $20,000 in 2006-06. King did not submit said tax bills as exhibits.
• King felt the assessment has been too high since he bought the house.
• His 2014 assessment increased from $116,300 to $129,000.
• King submitted three photos of the house (Exhibits #2).
Cross examination by Assessor William Huck.
• King agreed that the garage was always attached.
• King believed the deck was built in the 1980's.
• King concurred that the garage is unfinished.
Responses to questions posed by the Board of Review.
• He bought the property in the late 1970's.
• He added a family room in 1976.
• He added a small deck in the 1980's.
• There have been no other improvements.
Assessor William Huck, Sr.'s testimony was as follows:
• In 2006, Bowmar did a re-assessment of the entire Town of Taycheedah.
• In 2013, all records were converted, by Bowmar, to the Market Drive computer system. During the conversion process, several errors were discovered.
• Huck presented the Market Valuation Detail, as of 1/1/06, illustrating no value for attachments to the house (Exhibit #3).
• Huck presented the Sketch/Area Table Addendum to the Market Valuation Detail, as of 1/1/06, illustrating the actual measurements of the footprint of the structure (Exhibit #4).
• Huck presented the corrected Market Valuation Detail, illustrating an increase in assessment of $10,114 for the attached garage and $2,599 for the deck (Exhibit #5).
• Huck presented the 2014 property Records card for the subject property illustrating the assessment detail and a photo of the structure (Exhibit #6).
• Huck noted that the difference in the assessment is $12,700 for the garage and deck that should have been included in the 2006 assessment.
• Huck noted that it is the duty of the Assessor to correct errors when discovered.
Cross examination by Fred King.
• Huck concurred that the garage was included in the assessment prior to the 2006 reassessment. Huck noted that the error was made in 2006. Huck added that the garage was included in the print but not in the assessed value calculations.
• King repeated that his assessment increased by $20,000 in 2006 and that he feels he's being assessed twice.
Responses to questions posed by the Board of Review.
• It would inaccurate to assume the missed assessment of the garage and the deck would cause the total assessment to decrease. King's assessment increased by 17% in 2006. It was noted that the average increase in assessment was between 32-35%.
• The error was discovered late in 2013. Approximately 30 other assessment errors were discovered at that time.
• The mistake was made in the past. The current assessment rights the error and determines today's value.
• King should have been paying tax on the $12,000 assessment of the garage and the deck since 2006.
Additional testimony presented by Mr. King:
• The Action Advertiser has similar houses selling for less. Huck noted that the inside of a home must be seen in order to give credence to advertised home sales as a comparison; condition, desirability and utility are determining factors.
• King-No closing statement was presented.
• Huck-The 2014 increase in assessment corrects the error of the omitted value of the garage and the deck.
Chairman Abler declared testimony closed.
BOARD DELIBERATIONS AND DETERMINATION:
The consensus of the Board of Review was that King did not present evidence to dispute the assessment as incorrect.
Motion by John Abler, second by Jim Rosenthal, to sustain the Assessor's assessment of the King property at $141,000. Roll call vote:
Brenda Schneider yes Tim Simon yes
Jim Rosenthal yes John Abler yes
Motion carried (4-0).
Notice of the Board of Review's Determination was presented in-person to Mr. King. Mr. King's appeals options were noted.
The Board of Review remained in session; however, no other objections had been filed.
Assessor Bill Huck presented the Town Board will the Town's Mass Appraisal Report for 2014.
Motion Jim Rosenthal, second by Brenda Schneider, to declare final adjournment of the 2014 Board of Review at 7:30 p.m. Motion carried (4-0).
Brenda A Schneider, Clerk
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