2015 Board of Review
Monday, August 10 2015
TIME: 5:00-7:00 p.m.
LOCATION: at the Taycheedah Town Hall
NOTICE IS HEREBY FURTHER GIVEN that the Board of Review for the Town of Taycheedah, Fond du Lac County, Wisconsin, shall hold its first meeting on Monday, August 10th, 2015, from 5:00 p.m. to 7:00 p.m., at the Taycheedah Town Hall, W4295 Kiekhaefer Parkway, Fond du Lac, Wisconsin.
Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board:
1. No person will 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 the property.
2. 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.
3. The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the board's first scheduled meeting, the objector provides to the board's 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 shall waive that requirement during the first 2 hours of the board's first scheduled meeting, and the board may waive that requirement up to the end of the 5th 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 first scheduled meeting.
4. Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 hours of the board's first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board may waive that requirement up to the end of the 5th 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 may require objections to the amount or valuation of property to be submitted on forms approved by the Department of Revenue, and the board shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land 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 in support of the objections and made full disclosure before the board, under oath, of all of that 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.
5. When appearing before the board of review, the objecting 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 objection and specify the information that the person used to arrive at that estimate.
6. 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 of valuation, unless the person supplies the assessor with all the information about income and expenses, as specified in the assessor's manual under s. 73.03 (2a), Wis. stats., that the assessor requests. The Town of Taycheedah 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 under this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35 (1), Wis. stats.
7. 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 unless the Board, 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.
8. 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 under s.70.47 (3) (a), Wis. stats., that person provides to the clerk of the board of review notice 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.
Notice is hereby given this 18th day of June, 2015.
Brenda A. Schneider, Clerk
TOWN OF TAYCHEEDAH
BOARD OF REVIEW
AUGUST 10, 2015
TAYCHEEDAH TOWN HALL
The Town of Taycheedah reconvened the 2015 Board of Review on Monday, August 10th, 2015, at the Taycheedah Town Hall.
The 2015 reconvened Board of Review was called to order by Town Chairman Guelig at 5:10 p.m. Call to order was delayed due to Robert Norris consulting with the Clerk.
The Clerk called the roll. Members present were John Abler, Jerry Guelig, Clarence Kraus, Jim Rosenthal, Tim Simon, and Brenda Schneider. Also present was Assessor Bill Huck.
It was noted that Clerk Brenda Schneider has completed the mandatory State of Wisconsin Board of Review Certification on May 2, 2014.
Election of Board of Review Chairperson. Motion by Jim Rosenthal, second by Tim Simon, to nominate John Abler as the 2015 Board of Review Chair. Motion carried (6-0).
Assessor Bill Huck entered a final open book change to T20-16-18-16-12-013-00, Robert Pankratz, by reducing the assessment of improvements by $40,300.
The 2015 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 July 6, 2015.
The Assessor conducted Open Book on July 22, 2015; from 9:00 a.m. to 11:00 a.m. Notices of Open Book changes were provided to affected property owners on July 22, 2015.
Clerk Schneider informed the BOR that Robert Norris submitted a written statement refusing to waive his right to 48-hours to prepare. His refusal means that the BOR will be required to reconvene to a yet-to-be-determined date. Schneider recommended a minimum of 15 days from today.
At this moment, Robert Norris re-appeared in the Town Hall. He informed the BOR that he decided to proceed with his objection today.
Having no other business, at 5:16 p.m., BOR recessed until Mr. Norris completed his Objection Form for Real Property Assessment form.
At 6:03 p.m., Robert Norris' case was introduced by the Clerk. Mr. Norris filed an objection on August 10th, 2015 (Exhibit #1).
Case #1: Robert J. Norris
T20-16-18-99-RA-070-00 Raven View Subdivision, Lot 7
Land: $29,000 Improvements: $0 Total: $29,000
Robert J. Norris, representing himself, and Assessor William Huck, Sr. were sworn in.
Robert J. Norris and William Huck, Sr., verbally waived their right to 48-hours to prepare.
Mr. Norris' case presented via the following testimony:
• He objects to the change in classification from agriculture to residential.
• He does not necessarily object to the increased assessment.
• He believes an oversight occurred that led to him not being given timely notice.
• Lot 7 is a 5.25 acre lot.
• He makes hay off of a portion of Lot 7, as well as all of Lots 1, 2, 3, and 5. (Exhibit #2-Invoice from Robert Sarauer, dated 6/25/15, for the harvest of 365 bales of first-crop hay off of the noted lots.)
• He has hired Abler to clear trees. He plans to do more.
• They ride horses on Lot 7; it is and always has been a part of the farm.
• He stated that he has never listed Lot 7 for sale.
Cross examination of Norris by Assessor William Huck.
• Norris concurred that Assessor Huck gave him verbal notification of the conversion change.
• Norris concurred that Assessor Huck personally visited him on two occasions.
Responses by Norris to questions posed by the Board of Review.
• All lots in the subdivision are zoned R-2.
• Lot 7 is part of the original plat of the subdivision.
• The subdivision land was rezoned from agriculture to Single-Family Residential without Public Sewer (R-2).
• Lot 1, 2 and 3 are 100% ag-use. Lot 4 is still in ag-use but has a house currently in construction. Lot 6 was removed from ag-use when a house was built. The conversion charge for Lot 6 was billed and paid.
• He has listed Lots 1-6 for sale, but never Lot 7.
• He repeated his objection to the timing of the conversion.
Assessor William Huck, Sr.'s testimony was as follows:
• Huck presented a copy of Agricultural Land Conversion Charge (Exhibit #3). Huck acknowledged he did not send this notice to Mr. Norris. He did however notified Mr. Norris approximately five time in-person.
• Huck presented a copy of the Notice of Change in Assessment mailed to Mr. Norris on 7/6/15 (Exhibit #4).
• Huck presented a County GIS aerial photo of Lot 7 (Exhibit #5). The photo illustrates that due to trees and ponds, only a percentage of the lot could potentially qualify for ag-use.
• Huck indicated that Lot 7 is mowed. He added that only about 3/4 of an acre could be used for corn and hay.
• Huck indicated that there are two for sale signs posted on the property; both of which include Lot 7. One sign is at the north end and the other one is at the south end.
• Huck recently visited Lot 7. Norris was cutting and burning brush.
• Huck stated that Norris told him that he has sold Lot 7.
Cross examination of Assessor Huck by Robert Norris.
• Huck concurred that he did not mail the notice of Agricultural Land Conversion Charge to Norris.
• Norris stated he grows timothy and rye on Lot 7.
Responses by Huck to questions posed by the Board of Review.
• The mailing address used for correspondence sent to Robert Norris is N7305 Lake Shore Drive.
• The notice of Agricultural Land Conversion Charge was never sent to Mr. Norris.
• The notice is required by law prior to the bill from the County for the ag-use conversion charge.
• He increased the assessment of Lot 7 from $1,100 to $29,000.
• Several other subdivisions were never put in ag-use. Norris mentioned Windward being assess at ag-use.
Additional testimony presented by Mr. Norris:
• He re-iterated the fact that he did not timely receive the notice of Agricultural Land Conversion Charge.
• He suggested that due to the failure to send him the notice, the conversion be made in 2016.
• Assessor Huck handed Norris the notice.
Additional testimony presented by Assessor William Huck:
• The facts of the conversion of Windward Estates are irrelevant to this case.
• Norris-His rights to apply due process were hindered by failure to be given proper notice. He does not contest the $29,000 assessment nor the conversion charge.
• Huck-Norris was sent the Notice of Change in Assessment. He did fail to send the conversion notice. He has viewed the land. There were no crops and two for sale signs posted. Norris verbally informed him that Lot 7 has been sold to a friend.
Chairman Abler declared testimony closed at 6:40 p.m.
BOARD DELIBERATIONS AND DETERMINATION:
The Board of Review deliberations are summarized as follows:
• At this point, the assessment/conversion cannot be undone and re-done next year due to the fact that the conversion is included in the final 2015 Assessment Roll. The only way to undo it is by action of the Board of Review.
• Norris does not object to the increased assessment nor the conversion penalty.
• Norris did not receive the notice of conversion timely.
• Norris waived his right to 48 hours to prepare.
Motion by Jim Rosenthal, second by John Abler, to sustain the Assessor's assessment. Roll call vote:
Jerry Guelig no Clarence Kraus no
Jim Rosenthal yes Brenda Schneider yes
Tim Simon no John Abler yes
Motion fail on a tie vote (3-3). Assessment sustained.
Notice of the Board of Review's Determination was presented in-person by the Clerk to Mr. Norris.
Being no further business presented for consideration by the Board of Review, motion by John Abler, second by Jim Rosenthal, to declare final adjournment of the 2015 Board of Review at 7:00 p.m. Motion carried (6-0).
Brenda A Schneider, Clerk
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